No attendance is not compulsory. I myself had attended 2 classes in 3rd semester. Out of 125 students in a class hardly 20-25 students will attend class. Majority of students are busy with CA/CS or family business. You will see new faces in exams. I knew many of them had 0 attendance and they are

Hello greetings!
Yes, attendance is compulsory at KC Das Commerce College, with a minimum of 75% attendance required to be eligible to appear for examinations; students who fall below this threshold will not be allowed to sit for the final exams.
Key points about attendance at KC Das Commerce College
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