Permanent Exemption Facility – Guidelines for Expired Exemptions

Permanent Exemption Facility – Guidelines for Expired Exemptions (May 2026)

The following provisions apply to candidates who wish to continue an exemption that has expired and convert it into a Permanent Exemption (PE):

1. Eligibility for Option
   Candidates who secured an exemption in the January 2025 examination, valid up to the January 2026 attempt, will be given an opportunity to continue that exemption after the declaration of the January 2026 results.
2. Display of Expired Exemptions
   Exemptions that lapse after the declaration of the third consecutive examination result will be reflected to eligible candidates as per the schedule notified under the “Permanent Exemption Window (Intermediate & Final) – May 2026” in the Important Dates section of the official website.
3. Mode of Application
   Candidates intending to convert an expired exemption into a Permanent Exemption must submit their request through their Self Service Portal (SSP) dashboard.
4. One-Time Opportunity
   Only a single opportunity will be provided to opt for Permanent Exemption. If a candidate does not exercise this option within the specified period, the expired exemption will lapse permanently and cannot be restored.
5. Multiple Exemptions in the Same Group
   If a candidate holds exemptions in more than one paper of the same group (for example, two papers in Group I), the option must be exercised for all such papers together. Partial selection (continuing one exemption and surrendering another within the same group) will not be permitted.
6. Passing Requirement After Permanent Exemption
   After opting for Permanent Exemption in a group, the candidate must secure a minimum of 50% marks in each of the remaining papers of that group to qualify, in accordance with Regulation 37D(9) (for Intermediate).
7. No Modification Window
   Once the option is submitted, no correction window or late submission facility will be available.
8. Option to Surrender
   Candidates may choose to surrender the exemption and re-appear in the relevant paper(s) instead of opting for Permanent Exemption.
9. Restriction on New Exemptions
   If a Permanent Exemption exists in a group, no additional exemption will be granted in that group in future attempts.
10. Marks Consideration
    Upon conversion to Permanent Exemption, the exempted paper will be treated as having 50 marks only. Any marks secured above 50 in that paper will not be considered for calculating the 50% aggregate requirement of the same group or any other group.

For Queries: Intermediate Course: inter.exemption@icai.in

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