tax paper

Its not compulsory ..If u write its good write only if u know very well that its corect but unneccesarily dont write wrong answrs .but if u write correctly u will get marks. markes are deducted for wrong sections written in exmas so v should be careful in writing section

if you are at  IPCC/PCC level, you should not bother to learn sections much. as ICAi require only basic working knwoledge from us in exams. but if you are at final level of CA, you should write the sections and judicial cases refernces as ICAI requires expert knowlege from you in exam.

i"ll suggest you to try to learn some sections which are related to the questiones that are oftenly asked in exams. go through the exams of last 5 to 10 years. this habit will help you in finals also.

In tax paper in Pcc/Ipcc writing sections makes the answers well presented. But no extra marks are awarded. Yet personally I feel we should learn section-wise at it helps in quick revision

Writing section numbers is not compulsory. But writing section numbers gives a good impression to the valuer about the student. But in case you are not sure about the section number dont quote a wrong section which will screw you up.