I think if a question comes out of syllabus, they won't give free marks for it...
I think they would divide that marks among the remaining question and value...
But in this case I think this is not out of syllabus because when I studied PE 2 the questions were asked from CA Final too... and that's ICAI...
If you have any doubt please check... Most of the questions in PE2/PCC/IPCC will be questions of CA Final of previous decades...