It will depend on your sitting duration and concentration.
I will suggest you to sit in Morning arount 7:00 A.M. to 9;30 and in evening, you can start your study from 7.00 to 09.30 p.m and then from 10;30 to 11.30 p.m..
If you are free in day time then you can also study in day and can short you evening study time.
I will also suggest to keep active on ICAI web portal and CCI for any new up dation, but for short duration.