@ Ashwini
You have to be Degree commerece with 55% or other then Commerece 60% perecentage to get exempted from CPT, only percentage requried not year of passing..
@ Kiran
You have to speak regarding your CPT Registration ICAI Chapter and ask them trf tht amount to IPCC registration and balance pending you pay and close it...
Rgs
Balu