The Institute of Chartered Accountants of India (ICAI) has announced the permanent exemption application window for candidates appearing in the CA Intermediate January 2027 examination. The facility will open on November 3, 2026, allowing eligible candidates to continue exemptions that have expired following the September 2026 examination.
However, candidates must exercise the option before November 22, 2026, as ICAI has clarified that the opportunity will be available only once.
The provision is particularly relevant to candidates who secured exemptions in the September 2025 CA Intermediate examination, which remained valid until September 2026.
According to ICAI's guidelines, candidates who secured subject exemptions in September 2025 that became exhausted after the September 2026 examination can apply to make those exemptions permanent.
The eligible exemptions will be displayed on the candidates' Self Service Portal (SSP) dashboards during the application window.
ICAI has clarified that candidates who do not exercise the option within the specified period will permanently lose the opportunity to continue those exemptions.
Application window opens: November 3, 2026, at 11 AM
Last date to apply: November 22, 2026
Closing time: 11:59 PM
Application portal: eservices.icai.org/
Candidates opting for permanent exemption must secure at least 50% marks in each of the remaining papers of the relevant group to pass that group.
ICAI has also specified that marks in permanently exempted papers will be restricted to 50 for aggregate calculations. Any marks secured above 50 in those papers cannot be used to meet the aggregate marks requirement of the same or another group.
ICAI has introduced an important restriction for candidates holding exemptions in two papers of the same group.
If both exemptions are offered for continuation, candidates must either make both permanent or allow both to lapse. They cannot retain the exemption in one paper while surrendering the other.
The guidelines further state that no fresh exemption will be granted in a group where a permanent exemption already exists.
Candidates also have the option to surrender their exemption and reappear in the relevant paper.
Eligible candidates can complete the process through the ICAI Self Service Portal.
Visit eservices.icai.org.
Log in to the SSP dashboard.
Check the eligible exhausted exemptions displayed during the application window.
Select the option to continue the exemption permanently.
Complete the process according to the portal instructions.
ICAI has clarified that no correction window or late-fee application window will be provided.
Candidates are therefore advised to review their exemptions and applicable conditions before submitting their choices.
For clarification, CA Intermediate candidates can contact ICAI at inter.exemption@icai.in.