Hi there Naresh.
Hope you're having a great day.
I would like to give you some hints on what you might go through while you attempt CAT and create a masterstroke with awesome percentile
First off, No, Backlog does not affect if you've cleared it before the 5th sem starts.
As for IIM's their is absolutely no problem if you have backlogs in the first sem because IIM's mark your academic percentage according to the specific marking scheme for various IIM's.
For IIM Calcutta and Ahmedabad you have 5 marks for 12th Boards and 10 marks for 10th Board out of which you will be ranked apart from your CAT percentile.
Hope this helps. Have a nice day and feel free to ask questions in the comment section below.
Thank you.
Regular exam updates, QnA, Predictors, College Applications & E-books now on your Mobile