CA Intermediate & Final Permanent Exemption Window Dates 2026

ICAI has announced the CA Intermediate & Final Permanent Exemption Window Dates 2026 for eligible candidates who wish to continue their exhausted exemptions. The application process will be conducted online through the Self Service Portal (SSP) during the notified period for the September 2026 Intermediate and November 2026 Final examinations. 

Candidates should complete the application within the prescribed dates to avoid missing this one-time opportunity. 

What Is the Permanent Exemption Window?

The permanent exemption window allows eligible candidates to continue an exhausted exemption instead of losing it after the prescribed validity period. The facility is available only under the conditions notified by ICAI and can be availed through the SSP portal during the specified application window. 

ICAI opens this permanent exemption application period twice a year. It is linked to the September and November 2026 examination cycle.

The ICAI permanent exemption window 2026 covers both the Intermediate and Final levels. Students at either level can apply during the same window.

ICAI Permanent Exemption Window Schedule 2026 

Candidates should note the following schedule carefully:

This is the official permanent exemption schedule 2026 released by ICAI. Students must apply strictly within this period. 

How to Apply for Permanent Exemption

Candidates can apply through the official ICAI e-services portal. The ca permanent exemption window application process is completely online.

The application steps are:

1. Visit the ICAI e-services portal.

2. Log in using your credentials.

3. Open the permanent exemption application section.

4. Verify eligibility details.

5. Submit the application within the prescribed timeline.

6. Save the acknowledgement for future reference.

Students should complete the process before the ICAI permanent exemption application dates expire.

Eligibility for ICAI Permanent Exemption

Candidates must meet the eligibility requirements specified by ICAI to apply for the Permanent Exemption Facility. The benefit is available only to candidates whose exemption has exhausted after the May 2026 examination cycle and who satisfy the prescribed conditions.  

• The facility is available only to candidates whose exemption has become exhausted after the declaration of the May 2026 examination results.

• Candidates who secured an exemption in the May 2025 examination and whose exemption remained valid up to the May 2026 examination are eligible to apply.

• Eligible candidates will be able to view the exhausted exemption option on their SSP dashboard during the application period.

• ICAI provides only one opportunity to convert an exhausted exemption into a permanent exemption.

• If a candidate does not apply within the prescribed window, the exhausted exemption will lapse permanently and cannot be restored later.

• Candidates should carefully verify all applicable conditions before submitting their application.

Important Guidelines for Applicants 

Before applying for the ICAI Permanent Exemption Facility, candidates should keep the following points in mind:

• The application window will remain open from 6 July 2026 to 25 July 2026 (11:59 PM IST).

• Applications can be submitted only through the SSP portal.

• No applications will be accepted after the closing date and time.

• ICAI will not entertain requests for late submission under any circumstances.

• Candidates are advised to complete the application process well before the deadline to avoid last-minute issues.

• The Permanent Exemption Facility is available only through the notified application window.