I HAVE JUST STARTED PREPARING FOR INCOME TAX AND WHAT I DO IS THAT I KEEP A SEPARATE COPY IN WHICH I KEEP WRITING SOME IMP SECTION NUMBERS FROM EACH CHAPTER...............NOT ALL BUT IMP ONES WHICH ARE WORTH BEING KEPT IN MIND........................AND AFTERWARDS WHENEVER M FREE I JUST TAKE THAT COPY AND GOES THROUGH THEM

IT TAKES SOME TIME TO MEMORISE SECTIONS BUT ITS NOT THAT DIFFICULT.......................N TALKING ABT WHICH ONES ARE IMP. THAT I CANT SUGGEST AS I HAVE COMPLETED ONLY 4 CHAPTERS OF TAX YET.....................

Dear Shreya,

                 There is no concept of important sections in INCOME TAX ACT. Reason for the same is that one section may have a link with other(Eg. In section 139(3)(loss return), reference is given to sec.72, 73, 74 and 74A). So u have to go through all the sections in order to have a complete grip on Income tax

                  in order to keep a track of all the sections,go through each section fully. Eg. If in section 72, its mentioned that loss can be carried forward only after a loss return if filed under 139(3), immediately go to 139(3) and go through the section. Try to make a link between both the sections. hence, selective preparation wont help in the case of Income Tax

Originally posted by : CA.G.Muguntha Narayanan
	Dear Shreya,                  There is no concept of important sections in INCOME TAX ACT. Reason for the same is that one section may have a link with other(Eg. In section 139(3)(loss return), reference is given to sec.72, 73, 74 and 74A). So u have to go through all the sections in order to have a complete grip on Income tax                   in order to keep a track of all the sections,go through each section fully. Eg. If in section 72, its mentioned that loss can be carried forward only after a loss return if filed under 139(3), immediately go to 139(3) and go through the section. Try to make a link between both the sections. hence, selective preparation wont help in the case of Income Tax

 Very Well Explanation...Thanks

In CA exam Which thing/ Section you not read or learn that section they asked in exam

Yes, i also agree with CA Muguntha Narayanan....

There is no such thing in tax as important section...

To give a complete answer to a given situation, you gotta know how sections relate to each other...

Just remember that section actually is not a number, it is a milestone on the road called tax.

Your job is to recall what you saw on the way....

In the exam, most students can give correct answer, but good marks will come for a complete answer only.

This is november exam... the emphasis wil be more on twisted adjustments which require proper understanding, not a flood of recent amendments like May exams....

So understand and learn all sections, it will help you in final also!

An Effective way is to discuss various topics wid ur frnz alongwith their sections........telling u my personal experience. TRY IT really worthy

every section is equally important

A question may relate to more than one section. so one need to know all the sections

I also agree with CA.G.Muguntha Narayanan. But that point of view is really time consuming.. so if u are really want to remember the Sections Income Tax u can remember Chargeable sections as well as u must know what the sections are try to convey. every word and every comma and every full stop even is import in each and every Act. Income tax is the subject where section base questions are not directly asked in the Exam point of view. But some section like Deductions and Chargeable sections one must know. If you have time to go through all the sections you should do that, it will also help in examination as well as practical world also after you become CA. Other point of view is that if you mention the Section in the question and unfortunately that section is wrong, in that case Examiner will not give u full marks even u write the answer in correct manner. Also if u mention section in the answer u must write technical language also as per the Act... 

I attach one file on how to write this type of questions. (This article is discussed with our CA Club India's top most members)

hiee...boss you have to study each an every section...you cannot keep any thing for option...study hard..all the best.