ICAI Permanent Exemption Window – Eligibility, Rules & Application

If you’re preparing for the CA Intermediate or CA Final and have previously earned a paper-wise exemption that has now exhausted, the ICAI Permanent Exemption Window is the one-time lifeline that can save those exemptions from lapsing forever. 

This guide explains, in clear and actionable detail, what the window is, who’s eligible, the definite rules and risks, and exactly how to apply (step-by-step). All facts below are taken from ICAI’s official guidance documents and related official announcements.

What is the Permanent Exemption Window?

The Permanent Exemption Window is a time-limited facility opened by ICAI for candidates whose prior paper-wise exemptions have exhausted (i.e., the exemption validity ended after the third subsequent exam). During this window the candidate can choose to make those exhausted exemptions permanent — but only once and subject to specific conditions prescribed by ICAI.

Who is Eligible?

• Candidates who had earlier earned a paper-wise exemption that was valid for a fixed number of subsequent exams and that exemption has now become exhausted upon declaration of the result of the immediately succeeding third exam.
  
• The exhausted exemptions must be the ones shown to you on your ICAI Self-Service Portal (SSP) during the specified Important Dates for that exam cycle.

Important Dates & Deadlines

Key Rules & Consequences

1. One chance only. You get a single opportunity to make any shown exhausted exemption permanent. Miss it and it’s gone.
   
2. Group rule (both papers): If you have exemptions in two papers of the same group (e.g., Papers 1 & 2 of Group-I), you must either make both permanent or let both lapse — you cannot choose one and not the other.
   
3. Exempted marks limited to 50. If you make an exhausted exemption permanent, the exempted paper’s marks are capped at 50 for calculation purposes — any higher marks previously earned in that paper will not be considered for the 50% subject pass or aggregate. This affects group pass calculations.
   
4. Pass requirement for remaining papers: Once an exemption is made permanent for a group, you must pass the remaining paper(s) in that group with at least 50% marks in each (Regulation references are provided in ICAI guidance).
   
5. No correction / late window. ICAI does not offer a correction window or late fee window after inputs are taken. Apply carefully.
   
6. Option to surrender permanent exemption: If you later decide that you want to re-appear in the permanently exempted paper(s), ICAI permits you to surrender the permanent exemption and re-appear — follow ICAI’s procedure for surrender.

Step-by-Step: How to Apply

1. Log in to SSP: go to eservices.icai.org → Student Services → Dashboard.
   
2. Locate “Exemptions / Permanent Exemption Window” on the dashboard during the announced dates. The system will list the exhausted exemptions visible to you.
   
3. Select the exemption(s) you want to make permanent — observe the group rule (both papers or none).
   
4. Submit required declaration/acknowledgement as prompted (ICAI requires confirmation that you accept the implications).
   
5. Download/keep the acknowledgement and save screenshots of submission — ICAI doesn’t reopen the window.

FAQs About ICAI Permanent Exemption Window

Ques. 1. Can I apply more than once?
Ans. No — only one chance per shown exhausted exemption.

Ques. 2. Will ICAI automatically make some exemptions permanent?
Ans. For certain Self-Paced Module exemptions (e.g., Paper-4/Paper-5 mapping), ICAI has indicated automatic permanent exemptions for specific past exams — check the guidance notes for details.

Ques. 3. What if I change my mind after making it permanent?
Ans. You may re-appear, but you must follow ICAI’s procedures; check the guidance notes and write to the relevant ICAI mailboxes for clarification..

Conclusion

Deciding whether to convert an exhausted exemption into a permanent one is a high-impact choice that can change your CA trajectory. It’s not just a click on SSP — it can affect pass calculations, future strategy, and how you allocate study time. VSI Jaipur helps you make that decision confidently: we offer personalised exemption reviews, group-wise strategy planning (which papers you must target for 50%+), and mock simulations that show you exactly how the 50-cap impacts your aggregate and group pass chances.

Our mentors keep a close eye on ICAI notifications and give you the timely, practical advice you need to act within the official window.If you want, VSI Jaipur can run a free exemption-impact simulation for your marks (we’ll show how your aggregates change if you opt for permanent exemption vs. letting it lapse) — so you make a data-backed choice, not a guessing game.