1. Those Candidates who had secured Exemption in the May 2023 Exam, which was valid till the September 2024 CA Exam, will get the option to continue their exemption on exhaustion of the said exemption after the declaration of the September 2024 Result.
2. Exemption in any paper/s that has become exhausted upon declaration of the result of the immediately succeeding third exam will be shown to the candidates as per dates given in the Important Dates area at https://www.icai.org/post/exam-january-2025 under the title Permanent Exemption Window (Intermediate) - January 2025 Important Dates.
3. The Candidate desirous of making the exhausted exemption permanent will have to apply for the same through their dashboard of SSP.
4. Candidates will get only ONE chance to make the exemption permanent (i.e; exemption secured in May 2023 and geting exhausted atier conduct of September 2024 exam will be shown before the conduct of January 2025 exam as per specified dates and if not made permanent by the candidate during that period then that exemption will lapse forever).
5. If a candidate has an exemption in two papers of the same group, for example, papers 1 and 2 of Group-I that are offered in this window, then, he/she has to apply either for making both exemptions (i.e.; paper-1 & paper-2 in Group-1) permanent or let both the exemption lapse. He/she cannot opt to continue exemption in one paper and let it lapse in the other paper.
6. Upon making an exemption Permanent for any group, the candidate will have to pass the relevant group with at least 50% marks in each of the remaining papers of that group. Refer to regulation 37D(9) For Intermediate.
7. There will be no Correction Window or Window with a Late Fee after the inputs are taken.
8. Candidates will have the option to surrender and re-appear in the exempted paper(s).
9. If there is a Permanent Exemption (PE) in a group, then, no new exemption will be granted in that group.
10. If a candidate opts for continuing the exemption after exhausting the same, then the Exempted Marks will be limited to 50 and excess marks of the permanent exempted paper cannot be considered for complying with the 50% aggregate marks requirement of the same or other Group.
Candidates are made aware in the announcement dated 24-08-2023 about exemption rules under the transition from the old to the new scheme. (Please read https://resource.cdn.icai.org/75658exam61200.pdf) The relevant mapping is given hereunder for ready reference
For any clarification write to:
Intermediate: inter.exemption@icai.in
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