12 September 2014
Quoting section even not important if you clearly write the provision in LAW paper. In income tax and Indirect taxes require to mention the section along with provision advisable.
12 September 2014
It is very imp to quote section as you are going to be a professional so learn to write sections. No need to run away from this practice.
However if you are not sure avoid quoting sub sections. Kindly refer my article below:
12 September 2014
I never quoted section in my Law paper and auditing I cleared in first shot. And some of my friends who valuate (i.e., examiner) intimate me that understanding the concept play vital role rather than mentioning section in exam.
So properly under stand the provision you can get through exam .
CAclubindia
