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exemption detail
if we get exemption in one attempt in any subject and in next attempt if we skip our attempt means not giving the next attmpt then also exemption is valid for next 2 attempts or its lapse due to not appearing in immideatily next succeeding attmpt for futher attempts also
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An exemption is valid for three immediate succeeding exams irrespective of the fact whether you appeared in those exams or not.
ICAI FAQs: https://resource.cdn.icai.org/24309announ14197.pdf
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