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ICWA course consist of 4 groups, i.e. inter (two groups) and Final (two groups). To get eligibility to write inter group you need to clear the foundation course of ICWA or any under graduation degree course or CPT course CA entrance). Every group consists of 4 subjects. ICWA Exams will be conducted twice in a year i.e., June and December.
To clear the exam you need to score at least 40 marks in every subject and aggregate of 200 marks in a single group. If you take both the groups at once then you need to score 40 marks in every subject and two groups put together aggregate of 400 marks. So advantage in taking both the groups at a time is that you don't need to score 200 marks in a single group. If you get 160 in one group and 240 in other then also you can clear the exam. Time depends on the individual who takes the exam. Because once you get the eligibility you can take two groups at a time or a single group. Even if you take one group at a time and if you clear in first attempt then it takes two and half years (after clearing inter you need to get practical working experience of 6 months) to complete the course. There is no drawback as such. Because once you clear this course you are having N number of opportunities. If you ask me why? Because the passing % is very less i.e., may be around 68%. So if you clear then no doubt in getting handsome salary.
Difficulty level is moderate because the contents are very easy to understand and you should have the logical and practical thinking ability. The only thing which is difficult is the syllabus is very vast. For 100 marks you need to study a book having 600700 pages. But you don't need to get scared, because if you are good at accounts especially in cost accounts you can easily clear this course. Don't go by others saying, because it may be difficult for others but for you it may be very easy. So you need to understand the syllabus before considering anything.

Hi Saif!
I believe you are looking for tips on preparation for IIMC (Indian Institute of Mass Communication) entrance exam. For the same, I would say that a comprehensive plan in studies will help you reach your target. The time table for the study plan should be in tune with your daily needs and schedule. As far as the preparation is concerned, I would suggest you to spend quality time everyday at reading journals, magazines, newspapers, etc. And for GK, you can refer Competition Success Review for updates on current affairs. You may also refer the following books:
Arihant Mass Communication Journalism Entrance Examination
Mass Communication and Journalism Entrance Examination by Dheeraj Pandey
Guide to Journalism and Mass Communication Entrance Examination by Students Aid Publication.