Student CA Final
25 Points
Joined July 2015
It is not at all mandatory to mention Section number or SA number in your answer because of the fact that a mere general statement is sufficient to fulfil the requirements of ICAI.
For example : In case of non compliance of CA Act, we can use the words "In accordance with schedules to CA act and the clauses mentioned thereunder....." this will help us obtain full marks in examination.
There will be deduction in case you mention wrong clause number, hence this general statement is sufficient