Exemption & setoff for IPCC



Hello friends,

Please can anyone tell me about the exemption and set off.

what is it? & how exatctly its applied for IPCC exam?

 
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CA Final Nov 2010

Dear Irshad,

one needs to get 50% in aggregate when we give one group or both group.

when we get atleast 40 in all subjects in one group & get good marks in another then set off is available.. 

exemption is given wen one gets 60 marks in a particular subject. if sumone fails in other  subjects or due 2 aggregate dis subject exam need not b given.

 

 
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If someone got 170 in group 1 and 100 in group can 2nd groups marks set off against 1st group??
 
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