Set-off of Marks in IPCC when Exemption availed

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  1. Ravigreat7

    Ravigreat7 New Member

    I have doubt I secured exemption in nov 13 exam in two subjects of first group of ipcc i.e. Cafm and tax marks 62&63. I have appeared in may14 exam for both groups of ipcc...chances are that I will secure good marks in remaining two subjects of group 1 but in second group i will be securing around 130. My question is will I get set off of group 1 marks in group two aince i have already availed exemption... Kindly answer asap i m confused..!!

    VAIBHAV DILIP RANE Active Member

    Yes, you will get Set off, Your Exemptions marks will be carry on, and can be use for set off.

    I am not that sure, you can ask @Karan Batra Sir.
    Ravigreat7 likes this.
  3. Karan Batra

    Karan Batra Well-Known Member

    Dear @Ravigreat7

    ICAI states that - "For the purpose of arriving at the aggregate marks, 60 percent or more marks secured earlier will also be taken into account."

    Therefore, you can claim set-off of exemptions claimed in Group I in Nov 2013 for the purpose of computing aggregate of both the groups in May 14.

    Good Luck for your Result :)
    Ravigreat7 likes this.
  4. Ravigreat7

    Ravigreat7 New Member

    thank you so much for ...!!!!
  5. Ravigreat7

    Ravigreat7 New Member

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