Provided that in case of candidates having Bachelor’s degree of the University through Modern Indian Languages [Hindi/Urdu/Punjabi (Gurmukhi Script)] and/or in a Classical Language (Sanskrit/Persian/Arabic) or degree of any other University obtained in the same manner recognized by the Syndicate; 50% marks in the aggregate shall be calculated by taking into account full percentage of marks in all the papers in Language excluding the additional optional paper, English and the elective subject taken together

An associate of the (i) Institute of Chartered Accountants of India or England or (ii) Institute of Cost and Works Accountants of India or England;