Quoting Section Numbers in Exam - Clarification: 

Based on the opinion from over 30 examiners, the common point they stated is that, while evaluating the answer sheets of IPCC students, they don’t expect the section numbers in the answer. 

However, the examiners clearly mentioned that, at CA Final level, they do expect students to quote section numbers as a support for each of their answers in subjects like Tax and Law. 

Benefits of quoting Section Numbers: 

Even though at IPCC level, quoting section numbers in the answers is not mandatory, there is clear indication from the examiners that, when a student writes a section number, it does add an extra bit of favourable weightage to the answer and there are high chances that students can get 3/4 marks per each question, even if the language, terminology and presentation used in answers is not adequate. 

At CA Final level, Important provisions should be accompanied by a section number. If a student fails to quote the section number, he/she may lose 1 mark. However, examiners also clarified that, if the presentation of the answer and terminology used if very good, in such case, student will be awarded good marks even if they didn’t quote the section number. 


If you are an IPCC student, ICAI do not expect you to write section numbers in exam. So, your marks will not be deducted in such case. However, if you quote a section number, it gives a very good impression to the examiner which will help bringing in good marks for the later answers. 

If you are a CA Final student, you must quote section numbers of all important provision and questions asked in the exam (Especially Companies Act provisions).


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