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The Central Board of Secondary Education (CBSE) is considering a significant change in its examination policy. According to the officials, the board is planning to allow class 12 board students to use basic non-programmable calculators in accountancy exams to ease the cognitive load associated with lengthy calculations. 

To implement this proposal, the board will form a panel to formulate guidelines on their use to ensure uniformity. Notably, students with special needs in



classes 10th, and 12th are already allowed to use calculators. The Council for the Indian School Certificate Examinations allowed class 12 students to use calculators in 2021.

"The board's curriculum committee had proposed that basic, non-programmable calculators be allowed in class 12 accountancy examination, limited to functions necessary for typical financial calculations, such as addition, subtraction, multiplication, division, and percentage calculations," a senior board official said.
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