What is meant opt out option?
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Opt out option
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Http://taxlearnerssearch.blogspot.com
in simple word it means, you can postpone your attempt to may 2021 and u won't have to pay fees for it as you have already paid it for nov 2020 attempt
For Nov-Dec 2020 exam, ICAI will start opt out option soon, right now you can find the tab but the link to it will be updated in the coming week.
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