As we know  if we have 60 intakes in branch then B=1 and B=2 for 120 intake in each branch . As per

AICTE and UGC rules   B= first year intake+ 2nd year direct admission. Kindly let me clear if we have

only 24 seats(Only intake not admission) in each branch for lateral entry then we have to calculate B=1 also

for these 24 students or not. We have 120 seats in four branches and 90 seats in two branches+lateral entry in 2nd year then i would like to know B=2 or B=3 for each branch for books, titles and journals calculation.