Latest Expert Exchange Queries

GST Demo Service software link:
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Popular Search: ARTICLES ON INPUT TAX CREDIT IN VAT :: due date for vat payment :: articles on VAT and GST in India :: form 3cd :: cpt :: TAX RATES - GOODS TAXABLE @ 4% :: ACCOUNTING STANDARDS :: Central Excise rule to resale the machines to a new company :: VAT Audit :: empanelment :: list of goods taxed at 4% :: TDS :: ACCOUNTING STANDARD :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT RATES
 CPE Events 19th March - 24th March 2018
 Advertisement for Invitining Consultants to Work With ICAI Accounting Research Foundation on Research Projects (in Chennai)
 Question Bank on IBBI Limited Insolvency Examination
 Here's how you can fix it Made a mistake while filing tax returns?
 Government Nomination on the Bench II and Bench III of the Disciplinary Committee Bench II and III
 Stringent Action Against Adoption of Unfair Means
 Guidance Note on Audit of Banks 2018 edition issued by the Auditing and Assurance Standards Board
 Assessment Test of the Certificate Course on International Taxation organized by the Committee on International Taxation of ICAI -15th April, 2018 (Sunday)
 Advisory for the Members regarding Allocation of Work among the Joint Auditors in case of Bank Audits
  Group to Study the Amendments Proposed by the High Level Committee set up by the MCA
 Important Announcement - Membership

Clarifications regarding exemptions in a paper(s) in CA Examinations
October, 18th 2016

Certified copies of answer books in respect of CA examinations are being made available to those candidates who apply for the same, under the scheme formulated for the purpose. 

It is seen that upon receipt of certified copies of answer books, some candidates notice that in some papers, marks awarded to them on the answer books are at variance with those on the statement of marks issued to them and seek clarifications. 

In this connection, it is hereby clarified that

  • Variance of marks between those on the answer books and those on the statement of marks issued to candidates is on account of revision of marks by the Examination Committee, under regulation 39(2) of the CA Regulations, 1988 prior to declaration of results of the examination;
  • Such revision is taken into consideration while processing the results and the revised marks are shown on the statement of marks;
  • Such revised marks are not indicated on the answer books of the candidates and
  • Marks in the statement of marks issued to candidates are final.

Therefore, candidates are hereby advised to be guided only by the marks/exemptions that are indicated in the statement of marks issued to them, which may include the revision of marks, if any, that might have been effected by the Examination Committee under regulation 39(2) of the CA Regulations 1988 and not by the marks on the copies of answer books, which do not include the revision of marks, if any, effected by the Examination Committee. 

Further, it is hereby informed that exemptions, if any, granted to a candidate in an examination are indicated on the statement of marks by way of a “ # “ sign against the marks of the paper in which exemption is granted and in such cases, where a candidate is granted exemption, the result of the group would be shown as “F-EX”, i.e. failed with exemption.

Candidates are advised to take note of the above and verify the status of exemptions, if any, that they think that they had been granted in a paper, from the statement of marks sent to them and not on the basis of marks stated on the certified copies of answer books. 

Further candidates may also visit and read the FAQs on the subject, hosted thereon. 

Exemptions granted to candidates valid for the November 2016 exams are also hosted on

Candidates are advised, in their own interest, to visit the website and check the status of their exemptions valid for the exams to be held in November 2016.

ICAI Examination Department.
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Sitemap

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions