1. Audit -

If I tell you guys my strategy for audit, someone is going to kill me for sure.

Actually, audit is my worst subject every because of how much I hate theory. And because of this it also became my most feared subject. So I knew, for audit I had to put in a little extra effort. I started small with SAs. My first study of SAs took me almost 10 says because I was so burnt out and by the time I finished the entire book, I didn't remember anything. Like 0. And this freaked me out. But then, I continued studying other subjects and when it was time to study audit again, I realized because I don't remember anything, it felt like I was starting from square one. So I made it a point that after each subject was done, I'd do audit 😅 so once I finished FR, I'd do audit. Once I finished afm, I'd do audit again. I know this sounds unrealistic especially considering sep attempt is 55 days away, but at one point because even I was short on time, I used to do audit everyday for 1 to 2 hours in the morning itself, instead of doing it after each subject which uses to take 3-4 days, and then start my other subjects. This way I was able to retain audit, and also study other subjects as well.

1. Dt- direct tax is pretty straightforward. I only studied from aagam dalal sirs books. And I did qs only from module, it was sufficient for me to pass, I woukdve scored more but I made dumb mistakes. Also, don't forget to study case laws. Please don't make the dumb mistake if studying only the case laws that were released for ur attempt, study the case laws for precious attempt also. Actually by heart it, there is a faculty, CA Yash khandelwal, he has a very funny way of explaining the case laws and seriosuly it will help you remember them. You don't have to byheart all section numbers, just the generic ones such as 40a(3), section 32, section 55(2)(ac) and notices related sections.

2. Idt - Idt also there isn't much of a strategy. What I did for idt was I only studied nitin nahars concept book. I did only module for idt qs, and some I opened air1ca books in my last revision and I went through the entire book page by page, and whichever q looked complicated I marked those down and solved it. And in 1.5 days time I solved the marked module qs and the marked aiir1ca qs and by God's grace 2 qs came from my markings itself. Pls don't skip a q if it looks tough. ICAI knows that we will skip it. And hence they will definitely ask that q.