I understand the provision Of direct tax but still I m not able to remind the sections with particular headings can u help me how to memorize all sections
section no. not important you can write in exam as "As per provisions of income tax act related to" if you are 100% sure then only qoute section number,else marks will be deducted for wrong section number. it's better to understand provisions.and if you want to memorise section then write in paper 2-3 times....practice and practice.