For the purpose of computation of percentage, the following points have been clarified by ICAI:-
For subjects in which students are only required to obtain passing marks and for which no credits are given by the University, the marks secured in such subjects should not be included while computing the percentage. WHAT THIS MEANS
I had given a total of 25 papers and I do not have good marks in economics and hindi , if I deduct the number of economics and hindi , then my total is 55 percent, so can I place it in the OPTIONAL subject.