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a) A candidate who has appeared in all the papers comprised in a group/unit and fails in one or more papers comprised in that group/unit but secures a minimum of 60% of the marks in any paper or papers of that group/unit shall be eligible for exemption in that paper or papers in the next three following examinations. b) He shall be declared to have passed in that group/unit if he secures at one sitting a minimum of 40% marks in each of the papers of that group/unit and a minimum of 50% of the total marks of all the papers of that group/unit including the paper/s in which he had secured a minimum of 60% marks in the earlier examination.

exemption will remail for the Next 3 attempts for any subject.

Hie Parth... Exemption will remain valid till next 3 attempts...

**AS PER ICS** ---------- **Executive Programme:** (i) A candidate who has appeared in all the papers of a module, for which he/she was required to enroll, and has secured 60% or more marks in any paper(s) and a minimum 25% marks in each of the remaining papers of the module, but has failed in that module shall be exempted from that or those paper(s) in which he/she secured sixty percent or more marks, in any subsequent examination on submission of an application in this behalf on or before the last date of enrolment for the examination in which he/she intends to appear. (ii) A candidate who has appeared in all the papers of a module for which he/she was enrolled without obtaining any exemption and has failed in one paper of the module, but got a minimum of 60% of the total marks of the remaining two papers of that module, shall be declared to have passed in that module if he /she re-appears in the remaining one paper and obtains fifty per cent marks in any subsequent examination NO TIME LIMIT FOR CLAIMING THE 60% EXEMPTION

As per ICAI rules,An exemption is valid for three immediate succeeding exams and will be carried forward automatically for the next three examinations. However, you are required to give details of the exemption(s) secured by you in the immediate three preceding exams, in your exam form

Hello Parth,As per ICAI regulations, a) A candidate who has appeared in all the papers comprised in a group/unit and fails in one or more papers comprised in that group/unit but secures a minimum of 60% of the marks in any paper or papers of that group/unit shall be eligible for exemption in that paper or papers in the next three following examinations. b) He shall be declared to have passed in that group/unit if he secures at one sitting a minimum of 40% marks in each of the papers of that group/unit and a minimum of 50% of the total marks of all the papers of that group/unit including the paper/s in which he had secured a minimum of 60%  marks in the earlier examination. c) He/she shall not be eligible for any further exemption in the remaining paper(s) of that group/unit until he/she has exhausted the exemption already granted to him in that group/unit. d) The implications of the above paragraph are clarified below:i. You must have appeared in all the papers of the group/unit. ii. You must have failed in the group/unit and should have secured a minimum of 60 marks in any paper/s of the group/unit. iii. The exemption is automatic and will be found indicated in the statement of marks issued by the Institute. iv. An exemption is valid for three immediate succeeding exams and will be carried forward automatically for the next three examinations. v. A candidate shall be declared to have passed in a Group/unit, if he secures at one sitting a minimum of 40 percent marks  in each paper of the Group/unit and a minimum of 50 percent marks in the aggregate of all the papers of that group/unit. For the purpose of arriving at the aggregate marks, 60 percent or more marks secured earlier will also be taken into account. vi. As long as exemption in one or more paper(s) of a group/unit, brought forward from an earlier attempt is subsisting, no further exemption in any paper in that group/unit will be given, even if one secures 60% or more marks in any paper in that group/unit.

for the Next 3 attempts the exemption will be valid for any subject.