Question

if u secure 60 or 60+  marks in any paper it implies that you are exempted from that paper and no need to take the exam again even if you fail other papers of that particular Group.

Now your Doubt: If u get below 40 marks in one paper and absent for another paper of the same group it implies that you are not passed that particular group and as a result you have to appear all 4 papers again irrespective of absent or failure of earlier attempt.

i know that if i secure 60% & above in any paper of a group that paper shall exempt other three papers i shall attempt.so i have a doubt of  your answer in first.

get 60+ in any paper, and it will be exempt,  irrespective of fact that  whether you pass other 3 papers or not.

Kindly note, you shall not get the benefit of exemption if you are absent in other paper (s).

Please read the Institutes guidelines hosted on the website ,in your case point (e) is relevant:

The implications of above paragraphs are clarified below for general information of candidates:
(a) That in order to derive benefit of this proviso, a candidate who has failed in a group/unit, should have secured a minimum of 60 marks in any paper/s of the group.
(b) That the above exemption is automatic and will be found indicated in the statement of marks issued to the candidate.
(c) That the marks of 60 or more secured in one or more papers mentioned in sub para (a) above are carried forward automatically for the immediately next three following examinations.
(d) That the candidates will be declared to have passed in the said group/unit in anyone of the next three following examinations if he secures in a single sitting a minimum of 40 percent marks in each of the other papers and an aggregate of 50 percent marks. For the purpose of arriving at the aggregate as already stated in sub-paragraph (c) above, 60 marks or more secured earlier will also be taken into consideration.
(e)   That the exemption will be granted only when a candidate is present in all the papers of the group/unit. The candidate is not eligible for any further exemption in that group / unit under this proviso in the next three following examinations (i.e. till the validity of the exemption already granted).
Frequently Asked Questions on "Exemption(s) in a paper(s)", “Intermediate (IPC) Examination Unit Scheme of Examination” are hosted on the FAQ section of the Institute’s website, www.icai.org. Candidates may visit the same for detailed clarifications.

https://icaiexam.icai.org/guide_ipce.php 

Regards

Sathish