Well the situation on ground is very grim with hospitals running out of beds and oxygen in major cities as far as covid virus spread is concerned. The situation is much more worst than in April 2020. The lockdowns than had helped limit the spread but so called second wave of this pandemic has outnumbered the spread by five times what it was last year same time around.
Students will clearly remember that last year May 2020 attempt had to be cancelled after multiple postponements by ICAI up to August 2020. ICAI than tried to conduct the November 2020 exams on
