14 October 2013
Only exemptions are allowed to be carry forwarded.. You have to qualify every 2nd grp paper at least with 40 marks and 50 percent as a whole...
Note: Exemptions can be carry forwarded for next three attempts only..
This benefit is available only when you are passed in one group and in second group your marks is short for passing, in that case your other group marks is clubbed with group.
If after clubbing the marks you can not passed, then such excess marks will not be counted for other purpose.
CAclubindia
