| First Year | Second Year | ||
|---|---|---|---|
| Graduation to First Semester | First to Second Semester | Second to Third Semester | Third to Fourth Semester |
| B.Com. / B.Com. A&F / B.Com. B&I / B.Com. F.M. / B.M.S. passed | Any number of ATKT's in I Semester | Any number of ATKT's in I and II Semesters | Any number of ATKT's in III Semester and not more than 2 ATKT's in I and II Semesters provided marksheet of IV Semester will be withheld until I and II Semester ATKT's are cleared |
| M.Com. Part I | Sem I & II |
| M.Com. Part II | Sem III & IV |
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