Quoting Section Number in CA Exams (IPCC & Final)

The Section Numbers comes into relevance in subjects like Law and Tax. One of the most common query asked by CA IPCC and CA Final students is that ‘Is is Mandatory’ to quote section numbers in ca exam. Many students are confused on matters like ‘Is it mandatory to state Section Numbers’, ‘Will marks be deducted if i don’t write section number in my answer’, ‘What if i quote a wrong section number in the exam’ etc. Below we have answered all these questions. Download  ‘FinApp’ on your Android phone for latest CA  News and updates.

What did ICAI Say:

Until now, there is no official or unofficial announcement, notice or circular from the ICAI regarding this topic. In the Suggested answers released for respective CA IPCC and CA Final exams, students can find section numbers written in almost every answer quoted in that book.

What did Examiners Say:

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 Taxation and Corporate Laws.

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.

Also Read | Trick to Remember Section 80 Deductions

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).