yaar i know that final will be very very tough...but ya its not the toughest
there are many many courses in world which are way more tougher...
getting into iits is equaly tough...
also consider the passing percentage..
btech around 500000 lakh students appear and around 5000 students are selected who get their desired branches
passing percentage is around 1% pecentage
and in ca its more thn 1%
in iit we get only 2 chances..where as in ca we get unlimted chances..
just because we are in ca field we cant say its the toughest ..