Set-off in ca final

Kushal Goenka (1 Points)

31 October 2018  

I have following query relating to set off in CA Final Exam.

I have secured 2 Exemptions in Group 1 in May 2018 i.e.

Accounts : 71

SFM : 63

And scored below 40 in other 2 subjects.

Now in November 2018, I plan to appear for both groups of CA Final.

My query is that if I pass Group 1 with an aggregate above 200 and I score below 200 in Group 2 (Individually above 40 marks in each subject of group 2), Will I be eligible to get the benefit of set-off from the two exemptions that I scored in May 2018.

Request your reply on the above matter.