How to Score Exemption in CA Inter Exams

Aayush Khandelwal

CA Intermediate Sure Success Bactch Sept. 2026

This guide explains how exemptions work in CA Intermediate and how you can aim to get them. It gives the rules, step-by-step study plan, smart tips, a simple table, and questions you can add to make the article your own. All facts checked with ICAI.

What is an Exemption?

An Exemption in CA Inter means you don’t have to re-appear in a paper that you already scored very well in. If you get sixty marks or more in a paper but do not clear the whole group, you get an exemption in that paper for the next few attempts. This rule comes from ICAI.

The Key Rules you Must Know

You must appear in all papers of a group to be eligible for exemption.
You need at least sixty marks in a paper to get an Exemption in CA Inter for that paper.
Exemption lasts for three immediate next attempts (three exams).
To pass a group, you still need forty marks in each paper and fifty percent in total (aggregate). Marks from exempted papers count in aggregate.
ICAI sometimes gives a special window to convert an exhausted exemption into a permanent one. This was announced in past years; check ICAI notices for dates.

Why Aim for Exemptions?

You reduce the number of papers to study next time.
You can spend more time on weak papers.
Less exam stress.
Saves time on the CA path.

Exemption in CA Inter Facts at a Glance

Topic	Short note
Minimum marks for exemption	60 in that paper.
Must have	Appeared in all papers of the group.
Exemption valid for	Next three immediate attempts.
Passing rule for group	40 in each paper & 50% aggregate (exempt paper marks included).
Extra option	ICAI offers a “permanent exemption” window sometimes. Check official notice.

How Exemption in CA Inter is Applied

You sit for all papers in a group.
You score sixty or more in one or more papers but fail the group overall.
The mark sheet will show which paper(s) are exempted automatically.
In the next exam attempts, you need not appear in exempted paper(s) until the exemption period ends.

Practical plan to score 60+ in a paper

This is a simple plan you can use for any paper you want an Exemption in CA Inter in.

List the chapters — Write down all topics in the paper. Use the ICAI syllabus and RTPs.
Pick high weight topics — Find topics that give many marks. Focus more on them.
Make a short timetable — Give daily small tasks. One hour for one topic is better than long hours with no plan.
Practice past papers — Solve past exams and revision test papers (RTP and MTP) at least five times. This builds speed and idea of what questions come.
Revise amendments — For tax, law, audit, check the amendments list and practice those questions. Exams often ask amendments.
Mock tests under time — Do full paper mock test in exam time. Mark weak spots and repeat.
Clear basics first — If basics are weak, you lose marks. Learn the basic rules and formulas clearly.
Make short answer notes — For last 20 days, use short points and formula sheets. These help in last-minute recall.

Simple study plan (60 days) — one paper focus

Days 1–10: Finish basic reading of all chapters. Make short notes.
Days 11–25: Solve topic-wise questions. Do one chapter per day.
Days 26–40: Solve past papers and RTPs. Time each question.
Days 41–50: Full paper mocks. Review wrong answers.
Days 51–60: Final revision of short notes and amendments.

This plan keeps your practice tight and focused. Adjust time per topic by your comfort. It helps you directly target an Exemption in CA Inter.

How to write answers in exam to get good marks

Read question carefully. Make points to answer.
Start with short heading lines for each part.
Use neat numbering and small tables in answers when needed.
For calculations: show steps and final answer clearly.
For theory: give short lines, important terms, and give examples if asked.
Manage time: move on if stuck, come back later.

Good answer writing gives consistent marks. Practice writing with time to secure Exemption in CA Inter.

Subject wise quick tips

Accounting / Costing

Practice journal, ledger, and reconciliation questions.
Learn formats and show working steps.
Practice questions on final accounts and ratio.

Taxation

Learn the latest amendments and use them in answers.
Use short computation steps and mention sections.

Law

Make short point-wise answers. Learn important cases and sections.

Audit / Financial Management

Practice practical problems and short theory.
For FM, learn formulas and show step-by-step sums.

Common mistakes to avoid

Not attempting all papers (you must appear in all to get Exemption in CA Inter).
Ignoring amendments in tax/law.
Not practicing full paper mocks under time.
Bad answer format — messy work loses marks.

How to use exemptions smartly

If you have one exemption, focus on the other papers. Don’t waste your time trying to re-answer the same exempted paper.
Plan your study time to convert weak papers into pass papers.
If you have multiple exemptions, decide which group to finish first.
Keep track of exemption expiry (three attempts). If you have many attempts left, plan to use them.

When ICAI gives a permanent conversion window

ICAI sometimes opens a short window where students can convert an “exhausted” exemption into permanent. This means if you had an Exemption in CA Inter and its three-attempt period finished, you may be allowed to make it permanent by applying in the window. Always read ICAI notices for exact dates and steps.

Final tips — short and strong

Start early. Small daily study beats last-minute rush.
Practice papers and note mistakes. Repeat until fixed.
Learn amendments and show them in your answers.
Use exemptions to cut load, not to be careless.
Keep calm. A steady plan wins.

Conclusion

An Exemption in CA Inter can make your journey easier. It is not magic. It is a rule that rewards smart study. If you aim for sixty marks in one paper, practice well, follow the plan, and check ICAI notices. Use the questions in this article to write your own story. Make your study clear, slow, and steady.