Yes, set off can be take place even if you score less than 150 in 2nd group or less than 200 in 1st group..
But the thing is that you must score at least 40 marks in every subject and aggregate of 350 in both groups...
E.g
180 in 1st group {40,40,40,60}
170 in 2nd group {50,50,70}
Aggregate = 350 {Pass}
Yeaa sure Richa,the reason why many students go for both groups is that they will get set off.But when you write only one group,then later other group this set off cant be adopted.......
CAclubindia
