Students of CA PCC, CA IPCC & CA Final are allowed to use battery operated portable calculators in all the subjects.
The calculators can be of any type with up to 6 functions, 12 digits and up to two memories. (Attempt to use any other type of calculators not complying with the specifications indicated above or having more features than mentioned above shall tantamount to use of “unfair means” and would fall within the purview of paragraph 25 stated above.)
Note:
| i) | Printing models of calculators are not allowed. |
| ii) | Exchange of calculators between the students is not permitted. |
| iii) | The calculators should be noiseless and cordless. |
| iv) | The Superintendent of the examination has complete authority to disallow the use of a particular calculator not complying with the conditions stated above. (It may be noted that each step/working of any problem should invariably be indicated by the candidate in the answer book, irrespective of use of calculator. Candidates are advised to follow this instruction in their own interest.) |
| v) | Scientific calculators are not allowed. |
| vi) | Candidates are advised not to bring the pager, cellular phone, digital diary or other electronic gadgets inside the examination hall except the calculator as defined in Para 29 above. Violation of these instructions shall tantamount to adoption of unfair means and the candidates will be liable for punishment which may include debarring from appearing in the examination. |
CA Karan Batra, the founder of this website is All India Rank 22 in CA Exams and is regularly featured in both TV and Print media as a leading tax expert. He is the author of 2 books and has vast experience of representing cases before the Tax Dept.