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About exemption....in ipcc

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Querist : Anonymous

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Querist : Anonymous (Querist)
09 February 2012 my friend satnam singh roll no. 290469...get 79 marks in income tax but overall fail in both groups however he already avail exemption in accounts in this attempt. but result doesn't show exemption in income tax...pls tell me the reason we could not understand why dis.....???? ans plzz
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CA Suraj Lakhotia

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CA Suraj Lakhotia (Expert)
10 February 2012 Here is the rule on exemptions -

A candidate who has appeared in all the papers of a group and obtains a minimum of 60% marks in one or more papers of that group shall be exempted from appearing in those papers in the next three following examinations.

The condition is that he has to appear in all papers of a group to get exemption.
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