Grace marks means when ever student fails the institute may give grace mark in any subject say 38 may be converted to 40.....the grace marks can be found as LESS THAN SYMBOL < after grand total seen as "400<".......................................check marks of roll no.00224,00248............................don't blame ICAI for low pass %.....but thank it to grace u with grace marks..................but some friends of mine reported costing marks r not satisfied when paper was too easy...............same with MICS............about 458 studenst cleared both groups more than 200 students got grace marks.....or vice versa u can say 1st ICAI failed all ca final old students then give grace marks to afew students.........
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