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Cma inter. exemptions in paper

This query is : Resolved 
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(Querist)
21 September 2014 Dear Sir,
One of my friends got exemption in Accounts paper in his first attempt. He also got tax exemption in the second attempt. Can he now take both the exemptions or only one exemption?? Please suggest me.... He is CMA inter old syllabus...
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
22 September 2014 He can claim exemption in both the papers. Exemption secured is valid only for next three attempts.
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