CA Inter passing marks Jan 2027: 40/50 rule and exemption
CA Inter passing marks for Jan 2027: at least 40 out of 100 in every paper and at least 150 out of 300 in the group's total, at one sitting. If you write both groups together, you can also pass both with 40 in every paper and 300 out of 600 across all six. Write every paper of a group, fail the group but score 60 or more in a paper, and that paper is exempt for the next three examinations (ICAI New Scheme FAQs, Q 3.18 and 3.19, PDF (opens in a new tab)).
Group I starts on 2 January 2027 and Group II on 8 January (ICAI announcement, 23 September 2026, PDF (opens in a new tab)). Below: the rule in one table, marks tables for pass, fail and exemption, exemption validity, permanent exemption and distinction. Every rule links to ICAI; the marks in the examples are made up by us to show the arithmetic.
CA Inter passing marks: the rule in one table
| Rule | What ICAI says | Source |
|---|---|---|
| Each paper | At least 40% (40 of 100) | New Scheme FAQs, Q 3.18 (opens in a new tab) |
| One group | 40 in each paper and 50% of the group's total (150 of 300), at one sitting | Q 3.18 (opens in a new tab) |
| Both groups together | 40 in each paper and either 150 in each group, or 300 of 600 across both groups | Q 3.18 (opens in a new tab) |
| Groups in different attempts | Allowed: "He/she can pass both the groups individually in different sittings" | Q 3.18 (opens in a new tab) |
| Exemption | Appeared in every paper of the group, failed the group, scored 60+ in a paper | FAQs on Examinations, Q30, PDF (opens in a new tab) |
| Exemption validity | "Immediately next three following examinations" | Inter Guidance Notes, Sept 2026, PDF (opens in a new tab) |
| Permanent exemption | One chance after the three exams; then 50 in each remaining paper; exempted marks capped at 50 | ICAI guideline, PDF (opens in a new tab) |
| Distinction | 70% of the total marks of all papers, at one sitting | Inter Guidance Notes, Sept 2026, para 21 (opens in a new tab) |
The Guidance Notes for Intermediate, September 2026, are the latest ICAI notes that open. The January 2027 notes linked on ICAI's January 2027 exam page (opens in a new tab) did not open on 9 October 2026, so check that page before you fill your form.
CA Inter passing marks in each subject
40 out of 100 in every one of the six papers, with no exception for any subject. The 40 is out of the paper's full 100: 30 marks of MCQs plus 70 marks of descriptive questions, with no negative marking (New Scheme FAQs, Q 3.16 and 3.17 (opens in a new tab)). The full pattern is in CA Inter exam pattern Jan 2027.
| Group | Paper | Pass mark |
|---|---|---|
| Group I | Paper 1: Advanced Accounting | 40 of 100 |
| Group I | Paper 2: Corporate and Other Laws | 40 of 100 |
| Group I | Paper 3: Taxation | 40 of 100 |
| Group II | Paper 4: Cost and Management Accounting | 40 of 100 |
| Group II | Paper 5: Auditing and Ethics | 40 of 100 |
| Group II | Paper 6: FM and SM | 40 of 100 |
Taxation and FM-SM count as one paper each. Both have two sections written in two answer books (Income Tax and GST; FM and SM). ICAI's notes, in the paragraph on how Papers 3 and 6 are split, say the consolidated marks of both sections appear on the marksheet and "The paper will be treated as a single paper for the purpose of passing requirements, exemptions" (Guidance Notes, Sept 2026, PDF (opens in a new tab)). So you need 40 in the paper as a whole, not 40 in each section.
CA Inter passing marks group 1 and group 2: 150 out of 300
A group passes when all three papers are 40 or more and the three add up to 150 or more, in the same attempt. Both conditions must hold. Three papers at exactly 40 make 120, which is 30 short.
Worked example 1: one group (illustrative)
Group I, written alone:
| Student | Adv. Accounting | Law | Taxation | Total | Result |
|---|---|---|---|---|---|
| A | 52 | 47 | 55 | 154 | Pass: every paper 40+, total 150+ |
| B | 72 | 38 | 64 | 174 | Fail: Law below 40. Exemption in Adv. Accounting and Taxation |
| C | 45 | 48 | 52 | 145 | Fail: total 5 short of 150. No exemption (no paper at 60) |
B has 174 marks and still fails; C clears 40 everywhere and fails on the total. A safe target is 50 in every paper.
CA Inter passing marks out of 600: writing both groups together
If you write both groups in one attempt, you pass both with 40 in every paper and either 150 in each group, or 300 out of 600 in total. That second route is in the regulation itself: "a minimum of 50 percent marks in the aggregate of all the papers of both the groups taken together" (Guidance Notes, Sept 2026, para 17, PDF (opens in a new tab)). A strong group can carry a weak one, as long as no paper is under 40.
Worked example 2: both groups (illustrative)
| Student | AA | Law | Tax | Group I | Cost | Audit | FM-SM | Group II | Total | Result |
|---|---|---|---|---|---|---|---|---|---|---|
| D | 44 | 41 | 58 | 143 | 62 | 49 | 51 | 162 | 305 | Both groups pass (300 of 600) |
| E | 42 | 40 | 45 | 127 | 55 | 60 | 50 | 165 | 292 | Group II only |
Student D's Group I is 143, below 150, but the six papers total 305 with none under 40, so both groups pass together. ICAI's FAQs on Examinations (Q54, PDF) (opens in a new tab) say such a marksheet carries a "Passed under Regulation" footnote and "does not make a difference", because the result in both groups is "SUCCESSFUL".
Student E misses 300. Group II still passes on its own (every paper 40+, total 165), because a group passes when its own papers meet the rule. Group I, at 127, fails, and with no paper at 60 there is no exemption. E writes only Group I next time.
CA Inter exemption rules (new scheme): who gets one
You need all three: you appeared in every paper of the group, you failed the group, and you scored 60 or more in that paper. ICAI's FAQs on Examinations, Q30 (PDF) (opens in a new tab) lists the conditions and says the rules "are common to all the exams, i.e., Intermediate, Intermediate Units and Final".
- Skip one paper and you get no exemption, even with 60+ in the others (Q32).
- More than one paper can be exempt at once ("paper or papers").
- It is automatic. Your statement of marks shows "#" against a paper you have just been exempted in, and the group's result reads "UNSUCCESSFUL-EX" (Guidance Notes, Sept 2026, PDF (opens in a new tab)). An exemption carried from an earlier attempt shows "E" (Q33). If you have just seen your marksheet, our CA Inter result Sep 2026 page explains every status on it and links ICAI's result pages.
- No second exemption in that group while the first is running, "even if one secures 60% or more marks" (Q30). The rules apply group by group, so a Group I exemption doesn't stop one in Group II (Q36).
CA Inter exemption marks: how they count in the aggregate
Your actual marks in the exempted paper (60 or more) count towards the group's 150, so you need 40 in each paper you still write and 150 overall. ICAI: "60 percent or more marks secured in exempted paper/s will also be taken into account" (FAQs on Examinations, Q30, PDF (opens in a new tab)).
Worked example 3: using an exemption (illustrative)
Student B above (Adv. Accounting 72 and Taxation 64 exempt) writes only Law in January 2027. They need Law at 40 or more, and 72 + 64 + Law at 150 or more, which needs only 14. So Law at 40 passes Group I with a total of 176. If Law is the paper you still have to clear, how ICAI marks each part of a law answer, with one of its own May 2026 questions worked through, is in CA Inter law mock test paper Jan 2027. To aim for the 60 that exempts Law, see how 60 is built in Paper 2.
Another student scored AA 61, Law 35, Tax 50 (146, failed), so only Adv. Accounting is exempt. Now Law and Taxation must each be 40+ and add up to 89 (150 − 61):
| Law | Taxation | Group total | Result |
|---|---|---|---|
| 42 | 45 | 148 | Fail: 2 marks short of 150 |
| 44 | 45 | 150 | Pass |
| 70 | 38 | 169 | Fail: Taxation below 40 |
CA Inter exemption validity: how many attempts
For the next three Inter examinations ICAI holds, whether or not you write them. ICAI's example: an exemption from one exam lasted for the next three "irrespective of the fact whether you appeared in those exams or not" (FAQs on Examinations, Q31, PDF (opens in a new tab)). Inter is held in January, May and September, so three examinations is about a year: ICAI's own guideline says an exemption secured in May 2025 "was valid till May 2026 CA Exam" (ICAI guideline, PDF (opens in a new tab)).
What that means for January 2027:
| Exemption earned in | Valid for | January 2027 is… |
|---|---|---|
| September 2025 | Jan 2026, May 2026, Sept 2026 | after it ran out (permanent exemption option, below) |
| January 2026 | May 2026, Sept 2026, Jan 2027 | your last chance with the exemption |
| May 2026 | Sept 2026, Jan 2027, then the next Inter exam after it | the second of three |
| September 2026 | Jan 2027, then the next two Inter exams | the first of three |
ICAI has announced no Inter exam after January 2027, so the last two rows name no month after January; if Inter stays at January, May and September, they run to May 2027 and September 2027. Skipping January 2027 doesn't save an exemption. It uses up one of the three.
CA Inter permanent exemption rules
If the three examinations run out without a pass, you get one chance to make the exemption permanent; after that, every remaining paper needs 50, and the exempted paper counts as 50. From ICAI's guidelines (PDF) (opens in a new tab):
- One chance only. You apply on your SSP dashboard in a window ICAI announces. If you don't, "that exemption will lapse forever".
- All or none for two exempted papers in the same group.
- 50 in each remaining paper of that group (regulation 37D(9) for Intermediate).
- "The Exempted Marks will be limited to 50"; extra marks can't help the aggregate of that group or the other group.
- No new exemption in a group with a permanent exemption, and no correction window after you submit.
Worked example 4: permanent exemption (illustrative)
Adv. Accounting was exempt at 61, three exams passed, and the student opts in. AA now counts as 50. Law 52 and Taxation 49 total 151, but Group I fails, because Taxation is under 50.
Dates for January 2027: for the last January exam, the window ran from 3 to 22 November 2025, for exemptions earned in September 2024 (dates, PDF (opens in a new tab); guideline, PDF (opens in a new tab)). On 9 October 2026, the "Permanent Exemption Window – January 2027" link on ICAI's January 2027 exam page (opens in a new tab) opened the May 2026 window (3 to 22 March 2026), so watch that page for the January 2027 dates.
Surrendering a CA Inter exemption
You can give up an exemption, including a permanent one, and write the paper again. Surrender "shall be effective for all times to come" (Guidance Notes, Sept 2026, para 9, PDF (opens in a new tab)). Since 30 July 2026 you can do it online on the SSP dashboard; the cut-off for September 2026 was 5 August 2026 (ICAI announcement, PDF (opens in a new tab)). If you are thinking of a rank: a rank certificate needs a pass at one sitting, no earlier exemption availed in any paper, and 55% aggregate (Guidance Notes, Sept 2026, para 23, PDF (opens in a new tab)); ICAI's notes don't say how a surrendered exemption is treated for this, so ask ICAI before you surrender for a rank.
Your January 2027 exam form and exemptions
Valid exemptions are pre-filled in the exam form on SSP (FAQs on Examinations, Q34, PDF (opens in a new tab)); you check them before paying, and write to [email protected] (opens in a new tab) if one is missing (Guidance Notes, Sept 2026, PDF (opens in a new tab)). For January 2027, forms open on 3 November and close on 16 November 2026 (19 November with late fee), with a correction window from 20 to 22 November (ICAI important dates, PDF (opens in a new tab)). If your September 2026 result means writing again, our 10-week plan after a CA Inter failed result puts these dates and ICAI's MTPs on one calendar.
Frequently asked questions
What is the CA Inter passing criteria under the new scheme?
40% in each paper and 50% in the aggregate of the group, at one sitting: 40 of 100 per paper and 150 of 300 per group. Writing both groups, 300 of 600 in total also works if every paper is 40+ (New Scheme FAQs, Q 3.18, PDF (opens in a new tab)).
Is the exemption in CA Inter 60 marks or 60%?
The same thing: every paper is out of 100, so 60% is 60 marks. You must also have written all papers of that group and failed the group (New Scheme FAQs, Q 3.19, PDF (opens in a new tab)).
Do I need 40 in both Income Tax and GST?
No. Taxation is treated as a single paper for passing and exemptions, so you need 40 out of 100 in the whole paper. The same applies to FM and SM (Guidance Notes, Sept 2026, PDF (opens in a new tab)).
What marks do I need for distinction in CA Inter?
At least 70% of the total marks of all the papers, passed at one sitting (Guidance Notes, Sept 2026, para 21, PDF (opens in a new tab)). For all six papers that is 420 of 600.
Are CA Inter and CA Final exemption rules the same?
Yes in substance, and ICAI says so. The difference is time: Final is held twice a year, in May and November, so its three examinations last about a year and a half. See CA Final exemption rules.
Practise for 40 in every paper, not just a good total
The rule punishes one weak paper more than anything else, and only full, timed papers show which one it is. In our CA test series, the CA Inter test series for January 2027 has 3 full-syllabus mock tests per subject, set at the real ICAI exam standard on the latest pattern, by 15+ qualified CA faculty, with every amendment applicable for January 2027 tested. You write by hand and upload one PDF; within 24 hours your copy comes back checked with ICAI-style step-wise marks and the reason for every mark cut.
- CA Inter Group I mock tests (Advanced Accounting, Law, Taxation)
- CA Inter Group II mock tests (Cost, Audit, FM and SM)
Plan the weeks with CA Inter Jan 2027 mock test and CA Inter chapter wise weightage. ICAI's MTPs, RTPs and past papers are on our CA Inter free resources page, so you can line them up with your CA mock tests.