Dear Students,

Many have asked me this singular question:

"I find study materials difficult, the language is difficult and it is dry and thus Im unable to study the study material, what should I do?"

Simple answer: Study it anyways, the fruits are great!

Study materials for some subjects like Direct Taxes or Indirect Taxes are a waste, I have broached upon it.

Some smart students say to me, "Hey, I find Studymaterial is the best for all subjects."

These very-same smart students would be reading at home some other reference book.Also, the institute would not give any goldmedal for speaking thus in their favour.

Whenever you find any injustice in any organization,speak out at the first given chance.Dont sleep over it.Our country has become like this, because of this "sleeping over" by the intelligentia.

Study materials have no doubt lot to improve.Atleast now, they are giving in bookformat.In my days, they used to give in studymodule booklet form and with worst paper quality and print with lot of errors and unavailability of important study materials when students need most.

ICAI has come a long way from those old days.They now print decent book type of notes.

However, the language or presentation is horrible.The illustrations show strange methods of coming to the answer, which becomes apparent after racking one's heads for long as there seems to be no logic.

However, for some subjects like Auditing,MICS,Corporate Law,etc Study material is more than enough.

However, one gets bored with the boring style in which the study material has been presented so the need for one additional reference book.

Also, some reference books are excellent.Ex: TN Manoharan's direct taxes book.This book is superlative when compared to the dry study material both in easy language and presentation.