In view of the Covid pandemic, the Competent Authority had decided to provide a once in a lifetime opportunity to students who have qualified CA final exam but unable to apply for Membership of the Institute due to non completion of MCS/Adv. ITT Course. They can now undergo the MCS/Adv. ITT Course through virtual mode any-time any-where through the https://virtualmcs.icai.org/ portal and apply for membership of ICAI at the earliest.
Please see the announcement: https://www.icai.org/post/one-time-golden-opportunity-for-ca-final-exam-passed-students