SETOFF in securing marks (ipcc)

Anand (FINAL CA) (1116 Points)

01 April 2010  

hey frnds...herz a question asked by a frnd of fine...i m totally puzzled by tis 1....kindly help....

he says :the subjcts for ipcc go as follows

group 1:a)accounts,b)law,c)costing and fm,d)taxation

group2:a)advance accounts,b)audit,c)it & sm

he says tat in the may'10 attempt wich he gives he is eyeing for an exemption in audit n it &sm but however if he gets d exemption n fails 2 clear group 1 then  the exemption claimed by him will it b valid for a setoff in the next attempt....plz guide  guys...