Facing difficulty in preparing

First of you must aknowledge the fact that it is a technical subject....the only way to study it is studying the subject daily and side by side making your on short notes while studying in the book itself....dont try to mug it up at first instance...just focus on studying and develope some understnding about the subject... when you will revise it for the second or third time it will be easy for you to retain the stuffs in Ur mind...all the best...

Kindly keep patience & follow just icai mat wid p manual

Practice more model papers of ICAI You can get more ideas about the exam