What is the correct Strategy for CA Final IDT?


First of all why blog not youtube video? Video has limited impression on human mind and when human being read, it has more impact.

It is important to note that even though CA Final IDT papers are coming easy for last 3 attempts, students are scoring poor marks in CA Final IDT. What is the reason?

It is quite simple that when easy subject is unnecessarily made complicated then student is going to suffer. I had written several time that GST Bare Act Pages is only 120 V/s Income Tax Bare Act Pages 1065. But student unable to do simple maths that why they need to spend whopping 200 hrs when Direct Tax coaching is also being completed in 200 hrs. Infact because of this excess hours spent in IDT, entire Group 2 become difficult. Ultimately time management is key to success.

Apart from this, student refer provisions book & questionnaire separately which impact their conceptual knowledge and it impact them at exam time since they are unable to sync provisions with questions.

How can such a small subjects can run in thousand of pages with 200 hours coaching and that also without solving questions & answers in classes?

One side student unnecessarily read big books and on other side at exam time, they go through short notes or charts which is going to impact their performance in exam. CA Final level is “expert knowledge”. How can student get good marks by referring 100 pages or charts? Now, anyway 30 marks MCQ is there which can be asked from anywhere.

The best strategy to get exemption marks in IDT and clear entire group:-

  • You need to pass entire group with good scoring in IDT. Take coaching maximum of 100 hours but make sure faculty take questions & answers also in class;
  • Always opt for classes where Faculty is approachable and who can make student best. You are going to have doubt so faculty support is must;
  • You are not watching movies of 3 hours on daily basis. It is study and student are going to get bored by longer hours coaching. Keep this in mind;
  • Longer hours coaching increase stress level;
  • If suppose everyone take coaching from best faculty, does it increase result! The answer is big ‘No’. Then what is important, your self study with no conceptual gap. Your self study is key to success. You are the best person, not faculty;
  • You ask in telegram/WhatsApp group, maximum are faculty’s franchisee and remember student who fail doesn’t respond;
  • Finalize book of ~ 500 pages and don’t shift this book at exam time. You can easily revise this in 15 hours;
  • Never watch revision videos which cover selected easy topic i.e. Just explaining Section 7 supply….what about complex provisions? CA Final syllabus requires “Expert Level”, so obviously only watch revision videos which cover entire syllabus and take difficult topic;
  • Don’t watch revision videos in exam time;
  • GST is new so don’t expect questions from amendments only. Always refer updated fully amended books. If you are referring amendments notes of more than 100 pages then it is better to follow book fully amended. Ultimately entire subject is not more than 375 pages. It is known science that it is difficult to “unlearn then relearn”;
  • Don’t waste your time in 2000 MCQs. Just take few for practice and don’t solve MCQs chapter wise;
  • Always solve questions, MCQs without chapter wise. In exam, you are not going to get chapter wise questions. Student unable to even understand questions in exam. Solve MTPs & RTPs directly, not chapter wise;
  • GST until chapter 9 it is 35-40 marks and remaining part also 35-40 marks so theory play important role and also easy to score;
  • Custom is easy compare to GST so don’t leave it;
  • GST & Custom 100% coverage. If you want then leave FTP. It is more complex. You can easily score 60+ in IDT;
  • Don’t leave GST theory part. As I said earlier, easily scoring;
  • Focus more on Direct Tax which is vast and killer subject

All the Best!!