CA-IPCC IPCE: Claiming And Foregoing Exemptions
No such exemptions are available
To claim exemption on account of scoring high marks, a student has to mention the same in the application for examination at the time of making the application for the subsequent exams.
Since there is no reduction in fee for exempted subjects either on account of having other qualifications or on account of having scored high marks in prior examinations, care should be taken to ensure that the relevant columns are properly filled in the examination application.
A student if he so desires can forego the exemption he has in a subject by mentioning the same in the application for examination, i.e. by ignoring the column where the details relevant to claiming exemptions are to be filled. The benefit once foregone cannot be availed in the subsequent attempts.