Validation of exemption in ca final

I have never seen a case where a student applied for revaluation and the Institute reduced his marks even further. I have seen cases where the student thought he should have got 20 marks more, he applies for revaluation but there is no change and then he goes for hardcopy, and in that he got 38 marks which were increased to 40. 

Your exemption for 61 marks (in IDT) is valid. No other creitaria for claiming exemption like minimum marks in other subjects. 

The exemption is available for succeding 3 exams so use it wisely and start preparation.

Good luck.

Yes, only condition is 60 marks. Your exemtion is valid. Best of Luck !