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Hi Piyush,
When it comes to taxation paper all that you should be aware of are provisons and your recent budget ammendments and other revisions with respect to tax laws.So with regard to your provisions,this has got nothing to with concepts or logic and all that you should be concentrating is on only remmebering the same.One other important thing would be application of the proviosns in the right way and for thjis i would suggest you to include income tax of minimum 2hrs in your dail study sessions untill your exams so that the provisions becomes yours after 2 to 3 months.A very simple way is to keep revising each of the completed heads ona daily basis.For instance today you have completed salaries,tomorrow House property then you should add on to your tomorrows study session salaries provisions too.......and so on and so forth.This way you will get to do a new chapter daily and revise the old ones also daily....Am sure you will score more than 60 if the same is being followed.
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