CA Intermediate September 2026 Permanent Exemption Guidelines for Exhausted Exemptions

The CA Intermediate September 2026 Permanent Exemption Guidelines explain how eligible candidates can continue exemptions that have exhausted their validity after the declaration of the May 2026 examination results. 

Introduced by the Institute of Chartered Accountants of India (ICAI), this one-time facility allows students to retain eligible exemptions by applying through the Self Service Portal (SSP), subject to prescribed conditions. Candidates should carefully review the eligibility criteria, application process, and passing requirements before opting for permanent exemption.

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What is the ICAI Permanent Exemption Facility?

The ICAI permanent exemption facility enables candidates to continue an exhausted exemption instead of losing it permanently. Candidates interested in availing this benefit must submit their request through the SSP portal within the prescribed period.

The CA Intermediate September 2026 Permanent Exemption Guidelines for Exhausted Exemptions clearly state that applications can only be submitted through the candidate dashboard and not through any other mode.

Who Can Apply for Permanent Exemption?

Candidates who secured an exemption in the May 2025 examination and whose exemption remained valid until the May 2026 examination can apply under this facility. After the declaration of the May 2026 results, eligible candidates will receive an option to continue their exemption.

The facility is available only for exemptions that become exhausted after the immediately succeeding third examination. Such exemptions will be displayed on the candidate's SSP dashboard during the notified period.

How to Make Exemption Permanent

To continue an exhausted exemption, candidates must log in to the SSP portal and submit their request within the prescribed application window. Applications can only be submitted online, and no corrections or late submission window is provided. Therefore, candidates should verify all details carefully before completing the process. 

Key Rules Under CA Intermediate Permanent Exemption Guidelines

The following points form the core of the ca intermediate permanent exemption guidelines:

1. One-Time Opportunity: Candidates get only one chance to make the exhausted exemption permanent. If the window is missed, the exemption lapses forever.

2. Group-Wide Decision: If a candidate holds exemptions in two papers of the same group (for example, Paper 1 and Paper 2 of Group I), they must either make both exemptions permanent or let both lapse. They cannot retain one and drop the other.

3. Passing Standard After Permanent Exemption: Upon opting for permanent exemption in a group, the candidate must secure at least 50% marks in each of the remaining papers of that group. This rule is governed by Regulation 37D(9) for Intermediate.

4. Marks Capped at 50: Under the permanent exemption window, September 2026, the exempted marks will be limited to 50. Any marks above 50 in the exempted paper cannot be used to fulfil the 50% aggregate requirement of the same or any other group.

5. No New Exemption in the Same Group: Once a permanent exemption exists in a group, no fresh exemption will be granted in that group.

6. Option to Surrender: Candidates also have the option to surrender the exemption and re-appear in the exempted paper(s) if they choose not to continue.

Impact on September 2026 Candidates

The intermediate September 2026 exemption facility can benefit candidates who have been unable to clear their remaining papers despite holding valid exemptions earlier. Instead of losing the exemption completely, they can continue it through the permanent exemption mechanism.

However, candidates should evaluate the consequences carefully. Permanent exemptions come with strict passing requirements and limitations on aggregate marks. Therefore, students should consider their preparation level and examination strategy before applying.

The CA Intermediate September 2026 Permanent Exemption Guidelines for Exhausted Exemptions provide a structured mechanism for preserving eligible exemptions after their validity period ends. Candidates can use this one-time opportunity to retain their exemption through the SSP portal. However, the decision should be taken after understanding all conditions related to passing requirements, group-wise restrictions, and mark calculations.

Students seeking a CA intermediate permanent exemption in September 2026 should monitor ICAI notifications and complete the process within the prescribed dates. Following the CA Intermediate September 2026 Permanent Exemption Guidelines for Exhausted Exemptions carefully can help candidates make an informed decision regarding their examination strategy.