My Journey From Failing CA Final 3 times To Scoring 70 In Direct Taxation


“My parents wanted me to be an IAS officer so I was clear to pursue the same. However, my brother insisted that I pursue Chartered Accountancy (CA) along with my graduation and later start with my IAS preparation.

He knew IAS exams are difficult to crack so he wanted me to pursue CA to have a strong career background. So that’s how I started my CA journey," says CA Sakshi Singla from Panipat, Haryana.


"CPT (1st level CA Exam) was super easy I cleared it in one go with 174/200 ( 100 marks being the min).

I had decided if I fail in CPT then I would quit CA but luckily I passed.


Next came IPCC (2nd level CA Exam consisting of 2 groups, Group 1 and Group 2).

I worked very hard this was my routine:

  • I started my coaching for IPCC exams just after passing my CPT.
  • I joined different coaching classes for different subjects.
  • My day started at 6 am and I would be home by 9 pm.
  • After having my dinner, I would go back to my room and study further. I revised on a daily basis and did all my homework, all of this really helped.
  • I used to sleep at 2 am almost every day – I wanted to give my best and give both groups together. The max that could happen was I would fail but at least I gave my best. Also, I thought it is better to fail in exams rather than skip it for 1 year.
  • I cleared IPCC both groups in the 1st attempt in May’ 13 along with my college exams.

I did my articleship from 2 Chartered Accounting firms.

The 1st year was from a Panipat based Chartered Accounting Firm and for the remaining tenure from a Delhi based Chartered Accounting Firm.


Next was CA Final (last level CA exam consisting of 2 groups, Group 1 and Group 2).

I had decided that I would clear CA-Final both groups in the 1st attempt but that did not happen.

1st attempt CA Final: I cleared CA Final Group - 1 in my 1st attempt (May’16) but failed Group 2 only because of Direct Taxation (DT).

2nd Attempt CA Final (Nov’16): Failed

3rd Attempt CA Final (May’17): Failed

Now I kept failing because of Direct Taxation (DT).

I did not know what wrong I was doing as my concepts were clear, I knew all the sections, I used to guide all my friends and help them out but I was still getting stuck.

That’s when I got to know about the capsule batch (it is a 1-month batch) of Durgesh sir and decided to join the same.

At first, several thoughts crossed my mind whether I should join a class or no.

However, he had a seminar before the batch which I attended and was sure that I had to join the batch and it did pay off.

After failing CA Final Group 2 almost 3 times I cleared it with 70 marks in Direct Taxation.

When I analyzed my mistakes I realized:

  • As mentioned earlier my concepts were good but after joining his class my study pattern improved.
  • His approach to Interlinking helped me greatly.
  • It may sound very small but those small chains of connecting one concept to the other helped me greatly.
  • It made me understand the practical side of various sections, clauses etc

I also did the following:

My Hard work and Persistence along with the right coaching helped me clear CA Final.

Post-qualifying as a Chartered Accountant - It took me really long to get a job opportunity.

I wanted to work in a Bank or so and not in a Chartered Accounting firm.

Finally, after a few months, I got an opportunity at ICICI Bank, Delhi.

I have also cleared Actuary Entrance i.e ACET in 2015, which I am thinking to pursue,” she concluded.

You could reach her at -


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