CA Inter Jan 2027 law exemption strategy: how 60 is built
A CA Inter law exemption strategy for January 2027 starts with arithmetic: Paper 2 gives you 30 marks of MCQs and 70 marks of written answers, and our own target clears 60 with room to spare: about 22 from the MCQs, 13 from the four-mark other-law parts and 29 from the company law and LLP cases, 64 in all. None needs a perfect answer; each needs every part answered with the section, the facts and a conclusion. Below: where the marks sit, a plan that reaches 64, what ICAI's examiners cut, and a week-by-week plan.
The exemption itself is ICAI's rule: write every paper of Group I, fail the group, score 60 or more in Law, and Law is exempt for the next three examinations (ICAI New Scheme FAQs, Q 3.19, PDF (opens in a new tab)). How exempted marks count is in CA Inter passing marks Jan 2027.
Where Paper 2's 100 marks sit
Paper 2 has two parts: 15 case-based MCQs of 2 marks each (30 marks), then six descriptive questions of 14 marks, of which Question 1 is compulsory and you attempt any four of the other five (70 marks). That is how ICAI's May 2026 Paper 2 (suggested answers, PDF) (opens in a new tab) was set; there is no negative marking (New Scheme FAQs, Q 3.16 and 3.17, PDF (opens in a new tab)).
ICAI's syllabus splits the same 100 by law (section-wise weightage, PDF (opens in a new tab)):
| Part | Law | ICAI weightage | In marks |
|---|---|---|---|
| Part I (70) | Companies Act: Section I (preliminary, incorporation, prospectus, share capital) | 20%–30% | 14–21 |
| Section II (deposits, charges, management and administration, dividend) | 20%–30% | 14–21 | |
| Section III (accounts, audit and auditors, foreign companies) | 30%–35% | 21–24.5 | |
| LLP Act, 2008 | 15%–20% | 10.5–14 | |
| Part II (30) | General Clauses Act, 1897 | 35%–40% | 10.5–12 |
| Interpretation of statutes | 25%–30% | 7.5–9 | |
| FEMA, 1999 | 30%–40% | 9–12 |
How the May 2026 paper delivered that split. Each descriptive question had an (a) and (b) part of 5 marks and a (c) part of 4. All six (c) parts were other laws: FEMA in Q1(c) and Q6(c), the General Clauses Act in Q2(c) and Q5(c), interpretation in Q3(c) and Q4(c). Of the 15 MCQs, eight were company law, three FEMA, two LLP and two General Clauses Act. So the paper a student wrote held exactly the syllabus split:
| MCQs | Written (Q1 + four others) | Total | |
|---|---|---|---|
| Company law and LLP | 20 | 50 (ten 5-mark parts) | 70 |
| Other laws | 10 | 20 (five 4-mark parts) | 30 |
Our count from ICAI's May 2026 paper. The layout isn't a rule ICAI publishes, so read every (c) part before assuming its law: January 2026's Q2(c) asked General Clauses Act points on a cost audit case and also needed the cost audit filing rule.
CA Inter law exemption strategy: the mark plan for 60
Aim at 64, not 60, so that one bad part doesn't cost you the exemption. The targets below are ours, set for a student who knows the provisions but not every proviso. They are not ICAI's figures.
| Block | Marks you write for | Target | What the target means |
|---|---|---|---|
| 15 MCQs | 30 | 22 | 11 of 15 right |
| Five other-law (c) parts | 20 | 13 | about 2.5 to 3 of 4 in each |
| Ten company law and LLP parts | 50 | 29 | about 3 of 5 in each |
| Total | 100 | 64 | 4 marks above the line |
Three things make this plan work:
- Attempt all 15 MCQs. With no negative marking, a blank is the only certain zero. The MCQs are cases, so read the case once and answer all its questions together.
- The other laws are the cheapest marks. Three short laws carry 30 marks; the Companies Act spreads most of the other 70 over eleven chapters. Keep the General Clauses Act sections, the interpretation rules with exceptions and the FEMA Schedule III limits on one page.
- Three marks out of five is a complete answer, not a brilliant one. ICAI's paper (opens in a new tab) prints "Working notes should form part of the answer". ICAI's own answers give the provision with its numbers, the facts run through it, then a conclusion. Our 3-of-5 target assumes all three are there, with some detail thin. A right "yes" with no provision is what ICAI's examiners keep flagging.
Choosing which question to skip
You drop one of Questions 2 to 6, and you drop its (c) part with it. Use the 15 minutes of reading time (1:45 to 2 PM, per ICAI's January 2027 notification, PDF (opens in a new tab)) to pick the question where you are weakest in the (a) and (b) parts, the 10 marks, not the 4. Also check for an OR: May 2026's Q2(a) let you choose between sweat equity shares and secured debentures.
How to score exemption in CA Inter law: where ICAI's examiners cut marks
ICAI's examiners report the same leak attempt after attempt: students answer the first half of a question and miss the second. ICAI's January 2026 examiners' comments for Group I (PDF) (opens in a new tab), pages 128 and 129, on Paper 2:
| Question | What students got | What they lost |
|---|---|---|
| Q1(a) Dividend | Dividend out of the current year's profit | "failed to give correct answer for the second part", dividend out of earlier years' profits |
| Q1(c) FEMA | First part: RBI approval needed | "failed to answer the second part", the family remittance |
| Q3(a) Incorporation | Name reservation and office address timelines | consequences of not filing the section 10A declaration |
| Q4(a) Authentication of financial statements | First and third parts | "could not provide the second part of the answer correctly" |
| Q5(a) Foreign company | Documents and the six-month deadline | "only a few" knew the Registrar's power to extend time |
| Q5(c) General Clauses Act | Right conclusion | "wrongly written the applicable provisions of section 12" |
| Q3(c), Q4(c) Interpretation | "general and vague" or "general" answers |
The May 2026 comments, in our CA Inter law mock test paper Jan 2027 post, say the same: right conclusions, incomplete provisions, missing second parts.
One ICAI question: how 2 of 4 marks go
January 2026, Q1(c), set as 2 × 2 = 4 marks (ICAI suggested answers, PDF (opens in a new tab)):
- (i) Skynex Ltd. pays its agent in Mexico a commission of USD 50,000 on an inward remittance of USD 9,50,000, from its EEFC account. Is RBI approval needed?
- (ii) Bob, his wife, major son and father buy a property in Mexico in equal shares and remit USD 1,000,000 in the year. Is approval needed?
ICAI's answer to (i): under Schedule III, commission to an agent abroad for selling a commercial plot in India needs approval above USD 25,000 or 5% of the inward remittance, whichever is more, even from an EEFC account. 5% of 9,50,000 is 47,500; 50,000 is above it, so approval is needed.
ICAI's answer to (ii): under the Liberalised Remittance Scheme, each resident individual may remit up to USD 250,000 a financial year. Clubbing among family members is allowed for a property only if they are co-owners. They are, so 4 × 250,000 = USD 1,000,000 can go without approval.
Most students got (i) and stopped, per ICAI's comments: 2 of 4 gone. Repeat that in four parts and a 64 becomes 56. Before you leave any question, count the sub-parts in the question and the conclusions in your answer. They must match.
CA Inter law preparation strategy: week by week to January 2027
Group I is on 2, 4 and 6 January 2027, 2 to 5 PM (ICAI, PDF (opens in a new tab)). ICAI's notification doesn't say which paper falls on which date. ICAI's own Law mock test papers are on Saturday 21 November (Series I) and Saturday 5 December (Series II), 10 AM to 1 PM, with the answer key within 48 hours (ICAI notice, 14 October 2026, PDF (opens in a new tab)). Download them on boslive.icai.org, the BoS Knowledge Portal. Fit the plan below around Accounting and Tax with the CA Inter Jan 2027 revision planner.
| Week | Law work | Checkpoint |
|---|---|---|
| 27 Oct – 2 Nov | Other laws first: General Clauses Act sections, interpretation rules with exceptions, FEMA definitions and Schedule III limits | One page of numbers and rules made |
| 3 – 9 Nov | Companies Act Section I: incorporation, prospectus, share capital and debentures | Exam form opens 3 Nov on eservices.icai.org |
| 10 – 16 Nov | Section II: deposits, charges, meetings, dividend | Form closes 16 Nov (19 Nov with late fee) |
| 17 – 23 Nov | Section III (accounts, CSR, audit, foreign companies) and LLP | ICAI MTP Series I, Law, Sat 21 Nov |
| 24 – 30 Nov | Mark the MTP against ICAI's key; reread every provision you lost | A list of missed sub-parts |
| 1 – 7 Dec | Weak chapters from that list | ICAI MTP Series II, Law, Sat 5 Dec |
| 8 – 20 Dec | Two past papers in 3 hours, 2 to 5 PM; January 2027 RTP if ICAI has published it | Score each against the mark plan |
| 21 Dec – exam | Number page daily; one last full paper; no new chapters | 64 on your last paper |
Exam form dates are from ICAI's important dates (PDF) (opens in a new tab). ICAI's January 2027 RTP for all six papers, with answers: CA Inter RTP Jan 2027. Both MTP series: ICAI MTP Jan 2027.
Scoring a paper against the plan: after each full paper, write four numbers: MCQ marks, other-law marks, company law and LLP marks, total. The block furthest below its target is next week's work. Past papers and ICAI's answers are on our CA Inter past year question papers page.
Common mistakes that cost the exemption
- The section number without the numbers in it. Deposits, charges, dividend and LLP filings all carry day counts and limits; write them.
- A generic interpretation answer. Define the rule, state its exceptions, apply it to the facts.
- Leaving MCQs blank. No negative marking means every blank is 2 marks given away.
- Answering five of Q2 to Q6. ICAI asks for any four; time on a fifth comes out of the other four.
- Reading the January 2027 amendments last. ICAI lists six company law notifications for this attempt, four in the accounts chapter (tabled in our law mock test post).
Frequently asked questions
Is it easy to get exemption in CA Inter law?
Law has fewer long computations than Accounting or Taxation, so it rewards students who write complete answers, but it isn't automatic. Most marks ICAI's examiners report as lost are on second sub-parts and missing provisions, both fixable with practice on full papers.
How many marks do I need in MCQs for exemption in CA Inter law?
There is no separate MCQ minimum; 60 is out of the whole 100. Our plan takes 22 of 30 from the MCQs; if you get fewer, you need more from the written 70.
Can I get exemption in law if I fail the group?
Yes, that is the only case where you get one. You must have written all three Group I papers, failed the group and scored 60 or more in Law (New Scheme FAQs, Q 3.19, PDF (opens in a new tab)).
My Law exemption from September 2025 has run out. What now?
You get one chance to make it permanent before January 2027: apply on eservices.icai.org between 3 and 22 November 2026 (ICAI important dates, PDF (opens in a new tab)). The exempted marks then count as 50, and you need 50 in each remaining paper of the group (ICAI guidelines, PDF (opens in a new tab)).
Test the mark plan on an unseen Paper 2
Our CA Inter Law mock tests give you 3 full-syllabus Paper 2s, set by 15+ qualified CA faculty on ICAI's latest pattern, with every amendment applicable for January 2027 tested. You write by hand, upload one PDF, and within 24 hours get your copy back with ICAI-style step-wise marks and the reason for every mark cut. Law is also part of the CA Inter Group I mock tests on our CA Inter test series for January 2027 page, and every level's CA test series and CA mock tests are on our home page.