In the AICTE approval process hand book, 2013-14 page number 125, AICTE has prescribed that, how many books and printed journals must be procured by the Libraries of professional institution according to the number of Divisions (1 division=60 students) of the programme. they have given the formula to find the value of B that is "B=Number of divisions at 1st year (shift 1+2) + Number of 2nd year direct divisions (shift 1+2)"
If an institution running MBA programme from last 2 years with 120 intake (i.e 2 Divisions)it means that the institution has total 4 divisions (first year 2 Divisions and second year 2 division) than the value of B is 2 or 4? as per the given formula.
for reference please see the attached AICTE approval process hand book, 2013-14 page number 125
