Intermediate September 2025 Guidance Notes for Exemptions

Intermediate September 2025 Guidance Notes for Continuing the Exhausted Exemptions – Making Exemption/s Permanent

1. Eligibility for Continuation: Candidates who secured an exemption in the May 2024 CA Exam, valid until the May 2025 CA Exam, may opt to continue their exemption after it expires, following the declaration of the May 2025 results.
2. Permanent Exemption Window: Exemptions that expire after the third subsequent exam (May 2025) will be displayed to candidates as per the schedule in the “Important Dates” section at https://www.icai.org/post/exam-sep-2025 under “Permanent Exemption Window (Intermediate & Final) – September 2025.”
3. Application Process: Candidates must apply to make an exhausted exemption permanent through their dashboard on the Self-Service Portal (SSP).
4. One-Time Opportunity: Candidates have only one opportunity to make an exemption permanent. Exemptions secured in May 2024 and expiring after the May 2025 exam will be available for continuation before the September 2025 exam, as per the specified dates. If not made permanent during this period, the exemption will lapse permanently.
5. Multiple Exemptions in a Group: If a candidate has exemptions in multiple papers within the same group (e.g., Papers 1 and 2 of Group I), they must choose to make all exemptions in that group permanent or let all lapse. Selective continuation of exemptions within a group is not permitted.
6. Passing Requirements for Permanent Exemptions: Once an exemption is made permanent for a group, the candidate must secure at least 50% marks in each of the remaining papers in that group to pass, as per Regulation 37D(9) for Intermediate.
7. No Correction or Late Fee Window: No correction window or late fee option will be available after the application is submitted.
8. Surrender Option: Candidates may choose to surrender a permanent exemption and reappear for the exempted paper(s).
9. Restriction on New Exemptions: If a permanent exemption exists in a group, no new exemptions will be granted for that group.
10. Marks for Permanent Exemptions: For permanent exemptions, the exempted marks will be capped at 50. Any excess marks from the exempted paper will not count toward meeting the 50% aggregate marks requirement for the same or another group.

For Clarifications: Contact inter.exemption@icai.in for Intermediate-related queries.

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