CA Intermediate Passing Marks: 40%, 50% and Exemption Rules

The CA Intermediate passing marks are 40% in each paper and 50% in the aggregate of the group. Each group has three papers of 100 marks, so you need at least 40 in every paper and at least 150 out of 300 in total. ICAI also lets you pass both groups together on a combined aggregate of 300 out of 600, and it gives an exemption in any paper where you score 60 or more but fail the group.

Check every paper, not just the total. A group total of 155 with one paper at 38 is still a fail.

TL;DR

• Pass a group: 40 in each of its three papers and 150 out of 300 in total, at one sitting.
• Pass both groups together: 40 in every paper and either 50% in each group or 300 out of 600 across both groups.
• Exemption: score 60 or more in a paper, fail the group, and that paper is exempt for the next three attempts.
• Permanent exemption: once those three attempts are used up, you can keep the exemption, but you then need 50 in each remaining paper.
• Next attempt: Group I on 2, 4 and 6 January 2027, Group II on 8, 10 and 12 January 2027.

What are the passing marks for CA Inter?

ICAI's rule, as printed in its guidance notes for the September 2026 exam, has two parts. You must score at least 40% in each paper of the group, and at least 50% in the aggregate of all papers of that group, both at one sitting.

Under the current scheme the six papers are:

• Group I: Paper 1 Advanced Accounting, Paper 2 Corporate and Other Laws, Paper 3 Taxation.
• Group II: Paper 4 Cost and Management Accounting, Paper 5 Auditing and Ethics, Paper 6 Financial Management and Strategic Management.

Each paper is out of 100. So the numbers to remember are 40 per paper and 150 per group.

A Group I score of 45, 41 and 64 adds up to 150 and passes. A score of 38, 55 and 70 adds up to 163 and fails, because Paper 2 is under 40.

How do you pass both CA Inter groups together?

When you write both groups in one attempt, ICAI gives you two ways to pass both. You need 40 in all six papers either way. Then you need either 150 in each group, or 300 out of 600 across both groups together.

Here is where the second route helps. Say you score 145 in Group I and 165 in Group II, with every paper at 40 or more. Group I alone is short by 5 marks. But your combined total is 310, which is above 300, so you pass both groups.

If you had written Group I alone in that attempt, the same 145 would have been a fail. This is one practical reason to write both groups together when you are ready for both.

Writing both groups at once gives you a combined 300 out of 600 route that a single-group candidate does not get.

How does exemption work in CA Inter?

If you appear in all three papers of a group, fail the group, and score 60 or more in any paper, that paper is exempt for the next three exams. The exemption is automatic. Your statement of marks shows it with a "#" against the marks and the group result as "UNSUCCESSFUL-EX".

In the next attempt you write only the papers where you scored under 60. To pass, you need 40 in each of those papers, and 50% of the whole group, counting the exempted paper's marks.

A worked example

In September 2026 a student writes Group I and scores 62 in Advanced Accounting, 36 in Corporate and Other Laws and 50 in Taxation. The total is 148 and Law is under 40, so the group is failed. Advanced Accounting is exempt because 62 is over 60.

In January 2027 the student writes only Law and Taxation. Each must be 40 or more, and Law plus Taxation must reach 88, because 62 plus 88 makes 150. Scores of 42 and 44 pass both papers but add up to 86, so the group is still failed by 2 marks. Scores of 45 and 43 add up to 88 and clear it.

Rules that catch students out

• You get the exemption only if you were present in all papers of the group in that attempt.
• While an exemption is running in a group, you cannot earn a new one in the same group.
• Do not skip a paper you only think is exempt. ICAI's notes warn that some students assume an exemption they do not have and stay away from that paper. Check for the "#" on your marks statement.

Score 60 in a paper and it carries over for three attempts; the group then needs 40 in each remaining paper and 150 overall.

What is permanent exemption in CA Inter?

Permanent exemption was introduced from the May 2024 exam. If you use up your three attempts without passing the group, ICAI lets you keep the exempted paper for later exams, on stricter terms. ICAI's guidelines for the January 2027 attempt set them out:

• You must score 50 in each of the remaining papers of the group, not 40.
• The exempted paper counts as 50 marks, however much you actually scored in it.
• You get one chance to opt for it. If you do not apply in the window, the exemption lapses for good.
• If two papers of a group are offered, you make both permanent or let both lapse.
• No new exemption is given in a group that has a permanent exemption.

For students whose September 2025 exemption ran out with the September 2026 exam, the window is open on the SSP dashboard from 3 November 2026 (11 am) to 22 November 2026 (11:59 pm). There is no correction window after it.

Taking permanent exemption means 50 in every other paper of the group, with the exempted paper fixed at 50.

Should you take permanent exemption or write all papers again?

It depends on where your marks sit. If your remaining papers have been close to 50 in mocks, permanent exemption saves you a paper's worth of preparation. If you have been scoring in the low 40s in one of them, the 50-mark bar may be harder to clear than the normal 40-and-150 rule with all three papers written.

My suggestion is to write one full mock of each remaining paper before 22 November and decide on those marks, not on hope. You can also surrender an exemption and write the paper again, but ICAI's surrender window is separate and has its own dates.

Decide on recent mock scores: take permanent exemption only if 50 in each remaining paper looks within reach.

What else should you know about CA Inter marks?

• Distinction: 70% of the total marks of all papers at one sitting.
• All-India rank: passing at one sitting, no exemption used, and at least 55% in aggregate. ICAI issues ranks up to 50.
• No improvement: once you pass a group, you cannot write it again to raise your marks.
• Verification: Rs 50 per paper, applied online through SSP within a month of the result. ICAI does not re-evaluate papers.

For the September 2026 attempt, ICAI's pass rates were 23.14% for Group I, 18.92% for Group II and 13.21% for both groups. Our CA Inter result post has the details and the next steps for each outcome.

How do you get past 40 in every paper?

If one of your papers sits near the 40 line, look at presentation before you learn more chapters: Law answers need the section and a conclusion, Taxation computations need working notes, and a last question left half done costs more than a weak one finished.

The January 2027 form opens on 3 November, and our post on the CA exam form for January 2027 has the dates and fees. Between now and the exam, write full papers under the clock. Gradehunt's CA Inter test series and CA test series have you write by hand and upload, and an ex-examiner checks each paper within 48 hours with step-wise marks, so you can see which paper is closest to the 40 line.