These is the condition for ICRB 2021 exam:

• Candidates pursuing the final year of degree will also be eligible to apply provided they can present the degree certificate or proof of passing by July 31, 2021 obtaining a minimum of 65% marks or CGPA 6.84/10.

So yeah! A final year student can seat for the exam provided it should satisfy the above mentioned condition.

I hope my answer helps. All the very best for your future endeavors!