Tax Deductions U/s 10(2A) vs U/s 10(38) - Exam in 3 Days, Why Me?!

Bhai, meri jaan! I'm literally going crazy here! 3 days to go and I still haven't wrapped my head around tax deductions under 10(2A) and 10(38). I've studied the Income Tax Act, I've made flashcards, I've attended lectures... but somehow these two sections have become a black hole for me. It's like my brain has a 0% chance of remembering the difference between a capital gain and a business income that's chargeable to tax under 10(38). I'm starting to think I'm the only one in this exam hall who's still confused about it. Bhai, kya karun? Why can't they just make it simple for once?! Has anyone else struggled with this? Pls share your notes, pls share your wisdom...