IMPORTANT IPCC !!!! DATED 10-09-2010 AMMENDMENT
It has been decided to revise the structure of question papers for the PCE, IPCE and Final (old and new course) examinations as under, from November, 2010 examination onwards:
One question will be compulsory.

Among other questions, one choice will be provided uniformly in all the papers.

In addition, in one of the questions, one internal choice may be provided as far as possible
 

Source -

https://www.icai.org/post.html?post_id=6367&c_id=219