Query

If a question in C.A. Final related to auditor's appointment in govt. companies which is referred in sec 139(5) and Sec139(7). Whether it is sufficient to quote Sec 139 or it is neccessary to quote Sec139(5) & Sec139(7)
Replies (2)
You can write in following manner:
"As per the provisions contained in section 139 of the Companies Act,2013" or "Provisions of section 139 of Companies Act, 2013 states that..."
Even if you don't know the section no. then don't worry, you can write answer as- " As per the provisions of Companies Act,2013..."

Quote the numbers of  subsections or clauses only when you are sure. If you quote wrong sections , you will lose your marks. So, it's better not to quote in case you don't remember exactly.

And I agree with the way Mr.Harshal asked you to write the answers.

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