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279 Points
Joined March 2014
Hope you find this useful.
https://www.icai.org/new_post.H T M L?post_id=12679
https://www.icai.org/new_post.H T M L?post_id=12237
/forum/what-are-the-consequences-of-not-undergoing-gmcs-i--377898.asp
for more accurate information call up icai centre