Claiming exemption in paper

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My friend secured exemption in FR in may 2018 ca final exams( Group 1).Then he appeared in nov 2018 exam and got 64 marks in SFM. In may 2019 exam form he claimed exemption in SFM only bt did not appear in exam. Now in nov 2019 exam form he claimed exemption only in SFM.
Now my query is that was he eligible for claiming SFM exemption in nov 2019 and if not eligible then what are the consequences ?
plz give reply if anyone knows about the rules of claiming exemption
Replies (3)
I think whether for ca inter or final once we got exemption in one attempt even if we get another exemption in the next attempt we cannot claim it to my knowledge
It's better to know from your principal or any other person who knows clearly and also try mailing your query directly to icai
Okk..thank u........

He is eligible for FR paper only.. He have to appear in  3 Papers in Nov 2019..


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