Urgent taxation querry

It's not compulsory, but if you know the section no. propoerly and you can manage to explain it, it'll definitely fetch you more marks....it's just like good presentation

again you need not compulsorily write the explanation word to word given in our  material, a gist of it is also acceptable, just to see to it that while you write in your own way, you dont change the meaning of the section.. :)

properly*

a reference to important sections will help you in scoring.... but also keep in mind the time constraint while writing your exam..