Updated Online video classes available for CA,CS,CMA for May20 and Nov20 batch. Call: 1800-3000-0505

UMP approach for studying for May/Nov 2019 exams

CA Mehul Thakker 
on 24 November 2018

In previous article Direct Tax CA Final (old), Nov 2018 attempt - Why it was toughest paper so far?, we have drawn following conclusions:-

(1) Weightage of following topics was of 90 marks out 116 marks and that too PRACTICAL ASPECTS:-

Sr. No.




Amendments made by Finance Act, 2017 and Finance Act, 2016



Taxation of Non-Residents



Transfer Pricing










(2) All questions have been placed before the students expecting them to solve the same as if it were real life situations while advising clients on Direct Tax.

(3) Few questions require absolute clarity about CROSS - CONNECTIONS amongst various sections of the Income Tax Act.

(4) Few questions were focused on Practical Aspects of RECENT CIRCULARS and RECENT NOTIFICATIONS.

(5) NO WEIGHTAGE To FAVOURITE CHAPTERS like Capital Gain, Income from Other Sources, Routine sums on MAT, Taxation of Partnership Firms, Taxation of Charitable Trusts, Advance Tax and Interest payable, Basics of Assessment Procedure and Penalty under section 270A etc.

Now reverting to the very objective of the first article that 'What care to be taken while planning for the preparation of Direct Tax by the students who will be appearing in May 2019 / Nov 2019 and onwards' :


A famous quote in Hindi 'Jo boega, Vahi Payega' (If you plant mango tree then it will yield mangoes but if you plant neem tree then cannot expect mangoes). Keeping this quote in mind, we have to cultivate a right approach while preparing for professional examination like CA/ CMA / CS. In my experience of 26 years (4 years as a Self-studied Student of ICAI), the right approach for written examinations would be UMP approach. Yes, you have read correctly, it is not IMP but UMP approach.  This approach is useful for any written examination conducted anywhere in the world, which, on being successful, yield professional degree.  Let’s see what UMP stands for:

  • U stands for UNDERSTANDING [1st Stage of Study]
  • M stands for MEMORY [2nd Stage of Study]
  • P stands for PRESENTATION[Final Stage of Study]

Unfolding of UMP approach in the context of subjects like Direct Tax


What shall be done to obtain proper understanding on this subject?

  • In-depth study of the PROVISIONS of the INCOME-TAX ACT
  • Clarity on CROSS-REFERENCES throughout the subject
  • Conclusions reached in LANDMARK DECISIONS of the Courts
  • Recent AMENDMENTS made by Finance Act applicable to your examination
  • Knowledge of important CIRCULARS / NOTIFICATION / RULES
  • Good command on the Recent CASE LAWS


Apart from the GOD gifted memory power, CHARTS and TABLES are of great help while revising conditional law like Income Tax Act, provided they are PERFECT.


We have got wonderful saying in Gujarati language 'Dasherana Divse Ghodu Na Dodyu' (literally means when needed, you failed to perform). You often experienced that you are not able to present well in the MAIN exam even though you performed better on the same question when written for the COACHING CLASS Test.  Therefore, right approach needs to be cultivated towards PRESENTATION while preparing this subject, I repeat, while preparing. And if cultivated then this skill may help you to score EXEMPTION as well.


There must be proper allocation of time amongst all the three stages of your study (i.e. U M and P) and that too in a chronological order.

Why am I saying this? Check it out your experience from the preparation you did in past when appeared for IPC / Inter / Final examinations, if any.

It is often found that, students are trained to gain Understanding through SUMMARY NOTES (In UMP, its Memory Stage).

Thereafter, the energy of students gets diverted more towards PRACTICE TESTS (In UMP, its Presentation Stage)

That means, while preparing the subject, you are into UMP approach but the order and Inter-balancing is completely illogical.................. I think following table will strike you more:

Three Stages of Study

Your way of handling

Suggested way


Time Allocation


Time Allocation
















You may recall one famous old story / saying that 'More time is given for sharpening the AXE, very less time required to down the tree'. That is to say, if you give more time towards for obtaining in-depth Understanding, Memory automatically get strengthened and given Powerful Memory, Presentation would be Awesome.................. And Presentation is Awesome ............yes..............( I can read smile on your face)

I can also read one question in your mind that 'Sir, what shall be done to cultivate UMP Approach?'.

HOW TO CULTIVATE UMP Approach instead MUP [uff] approach?

If you want a desired OUTPUT, you should be cautious about INPUT. It is observed by Medical practitioners that eating lots of JUNK FOOD regularly leads to UNHEALTHY BODY soon. That is to say, preparing any Subject, your INPUT can never be a SUMMARY BOOK (Unless you are running short of time). Your INPUT shall be a book which focuses on all the three stages of your study i.e. U M P.

I think you all of have given valuable time to read this............ If you want to LISTEN more on UMP APPROACH .................. Kindly go through my old video (in terms of recording method) 



To enrol Direct Tax Laws (CA Final) subject of the author : Click here
To enrol Direct Tax Laws (CA Final New) subject of the author : Click here
To view / download the question paper on Direct Tax Laws (CA Final - Old Syllabus) Nov 18: Click here

Tags : Students

Recommended Read

Category Students
Other Articles by - CA Mehul Thakker 

Popular Articles

CCI Articles

submit article

Stay updated with latest Articles!