Manytimes i have felt that their main objective is not to check whether we have knowledge of the subject,but merely to find areas where they can deduct our marks.
Last time (nov 15) audit was the easiest. But every one got less marks than expectations. So if the marking manner is repeated than many of us would b feeling the heat. i hope they give some grace in theory papers.
how u have answered Q2b of ca final law may 16.... Sec 408 of CA 1956 or Sec 161(3) of CA 2013 ... As question asked to answer in accordance with CA 2013
further Q4(c) of ca final law may 2016 was on insurance tariff and advisory committee...this provision Sec 64u was deleted by Insurance Amendment Act 2015