Set off and exemption in ipcc

VIKAS (IPCC Student) (71 Points)

01 August 2013  

Hello to all of you !!!! Guys i am a newbie in CA profession and just cleared CPT in june 2013. What i want to ask is that what does getting exemption and set off means in IPCC??? Are they same thing ??? HOw to get these ??? Are they good for my result ??? . Actually i overheard {{didn't mean to}} 2 students getting happy while talking about this exemption & sett off thing ??? Please tell me guys i searched on the net but couldn't find any thing ::))