Proprietor
1312 Points
Joined January 2010
Under ICWAI, Exemption or Exemption anc carry forward are two differnt things.
If u have failed in any subject of a group (less than 40) and secured 60+ in other subjects, the came sbject can be claimed as exempt. It means, this total will not counted for next exam marks. but need not to be appear again
If u score atleast 40 in all papers and score 60+ in other subject and failed a group, the marks scored 60+ shall be carried in the next exam marks and it will be exempted too.
And if there is no place to write, it doent make a problem as the ICWAI has all the records. Remember, the exemption will be automatically withdrawn if you appear in the paper in which u claimed exemption...