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TPS - Toughest Paper Strategy

The Game Plan: Direct Taxes For May/Nov 2012 CA Final Exams.

Attend a good class of your choice and / or study a good book of your choice.


[For students attending my classes. Kindly attend the classes with income tax Bare Act, either Taxman or Bharat Publication. Without Bare Act, understanding is not complete in my classes. Act is a must for reference].

Phase 1:

Attend the classes in the same sequence. Make every note the way it is dictated.

Phase 2:

Work out the Practice Manual [Compilation of Suggested Answers] released by ICAI. [It can also be downloaded from the website - Students - BOS Knowledge Portal]. Whenever reading a case law, do not bother much about citation and name of the case. Study the facts of the case. Open the bare act and look into relevant sections. Refer to the respective class notes if any. Make your interpretation. Check whether your interpretation matches with the court's interpretation. If it differs, note it down.

This is how you to analyze a case law. There are 490 + solved questions. If you study/workout 20 questions a day, you are looking at somewhere around 25 days for overall coverage.

Even at a pace of 10 questions a day, you are looking at somewhere around 49 days for overall coverage.

Small small units of a tasks done every day,

Will help to move even mountains of tasks!

Many of the questions are small small, chotu chotu questions. So, it should not take much time. Even PGBP is around 30 pages, that's it. At first you can cover those chapters where more number of pages exist. Then whatever left will be small small, chotu chotu topics. 10-20 questions every day, once you get up in the morning, if you cover, its taken care. [It will keep your entire day wonderful]

Phase 3:

Go through Direct/Indirect taxes case study book released by ICAI. Make notes. [Select Case Laws on Direct / Indirect Taxes - Book released by ICAI. It can also be downloaded from the website ] As of now ICAI has released only select cases book only for 2010. That is also very important from May/Nov 2012 Exams. Using a highlighter pen [ preferably yellow or green ] you can highlight those lines which reflect the theme of the entire case law. This will be very very useful in revisions. Do not highlight while reading itself, you may land up with highlighting everything, its of no use.

After studying the case, choose the words / lines to be highlighted. Then do highlighting. Only 39 pages are there. 4 pages every day after dinner, if you cover in 10 days, it will be through. [it improves digestion]

Phase 4:

Go through amendment material released by ICAI applicable for May/Nov 2012 exams.[Supplementary Study Paper on Direct / Indirect Taxes - Book released by ICAI. It can also be downloaded from the website ]. Give stress on circulars and notifications in that. Only 45 pages are there, 5 pages every day, if you cover in 9 days, it will be through. [Spend at least 15-20 minutes every day before  or after lunch]. [it improves appetite]

Phase 5:

Go through RTP for 2012 exams of ICAI. [It can also be downloaded from the website]. There are 33 case laws in RTP. One case law every day, keeps your Direct Taxes stamina every day. [One case law every day for your evening snacks time]. There are 20 questions in RTP. [One question every day for your evening snacks time]. The combination works like coffee/tea and biscuits. [It will give energy for the rest of the evening]

There are only 3 notifications, 2 circulars in RTP. One each a day, 5 days you are through.

Phase 6:

Go through Past ExaminationQuestions. Its there in almost every author available in the market. Go through Past Examination Questions [excluding practice manual questions]. Practice manuals contain only selected questions from past examinations.


At the end of classes, tips for presentation in exams is given. Try to present the answers in the same manner. Try to answer at least 2 questions in the practice manual in the presentation method. After all this if time permits, you can go through any of the authors, available in the market on Direct Taxes. But this can be done after finishing all the above phases.


[If you are not attending any class, then its a must to thorough a good book of your choice to have better understanding of the subject. If you are not attending any class, then studying a good book will be phase 1] Finish all the classes as early as possible - as attending classes is only Phase 1. Then you have to go through all other phases. With all the phases mentioned, even in the toughest of the papers, a person will get a score of 50 plus. If luck permits, 70 plus. Our students have gone unto 89 in CA Final and 93 in PCC in income tax. Regular studies every day and faith in self only can achieve that.




CA Harish. C





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