If you have covid symptoms then you can opt out without submitting any proof. It's a self declaration opt out scheme. If you opt out then you have to chose option a. jan/feb 2021 or b. may 2021
In case the student appears for some of the papers in a particular group and subsequently he/she opts out for any of the reasons as mentioned in conditions described by ICAI, then he/she has to appear for all papers of the Group in the next examination cycle i.e. shifting of some of the paper(s) of the same Group is not allowed;
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