Query regarding marks to be scored and getting setoff

Query regarding marks requirement for groupII subject on conversion to ipcc from pcc
 i had cleared groupI in pcc exam in may 2011,

i scored :

a/c-50

audit-40

law -62

_______

Total-152, i i want to convert to ipcc then how much marks each i have to score to clear ipcc overall and subjectwise for costing &fm, taxation and itech & sm . i need to get 150 marks in all if i get 110 marks for costing and fm and taxation will the excess mark be used to setoff sm itech marks if i would get 40 in it.please do assist me regarding the same.