CA Intermediate Syllabus: Six Papers, Pass Rules, Your Attempt

The CA Intermediate syllabus is six papers, three in each group, each worth 100 marks. Every paper mixes case-scenario MCQs (30%) with descriptive questions (70%), and there is no negative marking, as set out in ICAI's FAQs (Q3.13, Q3.16, Q3.17).

The full chapter lists sit on ICAI's new scheme of education and training page. Each paper page states the attempts it applies to, so read the one marked for yours.

You pass a group by scoring at least 40% in each of its three papers and at least 50% across the group (150 of 300). If you sit both groups at one sitting, you may alternatively score 40% in each paper and 50% across all six papers combined (300 of 600). Both routes are in ICAI's FAQ Q3.18.

Three worked examples, using our own marks:

• One paper sinks the group. Group I marks of 62, 38 and 55 total 155 of 300, which is 51.7%. You still fail, because 38 is under 40.
• A weak paper can be carried. Marks of 60, 62 and 42 total 164, which is 54.7%, and every paper clears 40. You pass the group.
• The combined route. Group I marks of 45, 48 and 47 total 140 (46.7%), which fails Group I alone. Add Group II marks of 60, 58 and 57 (175) and you have 315 of 600, or 52.5%, with every paper above 40. Sat together, you pass both.

The combined route is a safety net, not a plan. It only works if no single paper drops below 40.

Failing a group is not a reset. If you appear in all three papers of a group, fail the group, and score 60% or more in a paper, that paper is exempt for the next three sittings. For example, if you appear in all three Group I papers, fail the group, and score 63 in Paper 3, Paper 3 is exempt for the next three sittings. After the three sittings you can keep an exemption permanently, but you then need 50% in each remaining paper of that group (FAQ Q3.19).

Sit both groups together only if you can finish classes, two revisions and a full-syllabus mock for all six papers before the exam. You register for both groups either way, but you may sit one at a time, and a group you pass stays passed (FAQ Q3.12 and Q3.18).

Our recommendation: count the papers you still have to learn from scratch, not the papers you have started. If that number is six, sit one group first. Sitting the second group at a later sitting is a normal route, not a failure.

Sources: ICAI results for January 2026 and May 2026.

In both sittings, the share who passed both groups was lower than the share who passed either single group, which is expected because passing both is the harder test. Group II had the higher pass rate in both sittings. The data does not show that sitting both groups causes failure.

Your earliest Intermediate attempt is the first exam month whose 1st falls at least eight months after your registration. As of October 2026, ICAI's cut-offs are in FAQ Q3.9:

Worked example: you register on 10 October 2026. The January 2027 cut-off was 1 May 2026 and the May 2027 cut-off was 1 September 2026, so both are gone. The September 2027 cut-off is 1 January 2027, so September 2027 is your first attempt.

There are two routes in. After passing CA Foundation and Class 12, you register through the Foundation route; our guide to CA Foundation exam dates shows when the next sitting falls. Graduates and postgraduates with at least 55% in Commerce, or 60% in other subjects, and candidates who have passed Intermediate of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India, can register through direct entry (FAQ Q3.2, Q3.3). As of October 2026, the registration fee for both groups is ₹18,000 (FAQ Q3.10). Registration is valid for five years and can be revalidated once, for five more years, at ₹400 (FAQ Q3.20).

Paper 3A, the Income-tax Law section of Paper 3, is examined under the Income-tax Act, 1961 up to the January 2027 sitting, and under the Income-tax Act, 2025 from May 2027. ICAI's announcement of 5 December 2025 says the 2025 Act takes effect on 1 April 2026 and applies to tax year 2026-27, which ends on 31 March 2027, so exams follow after that.

The ICAI syllabus page for Paper 3A is marked "Applicable for May 2027/ September 2027/ January 2028 Exams" and lists nine chapters. Use the Act that matches your attempt.

Our recommendation for a January 2027 attempt: prepare Paper 3A on the 1961 Act. If you appear in all three Group I papers, fall short in the group, and score 60% or more in Paper 3, you are exempt for three sittings and need no 2025 Act notes. If you score below 60% in Paper 3 and fall short, start the Income-tax Act, 2025 material for the May 2027 re-sit once the January result is out. If your first attempt is May 2027 or later, begin directly on the 2025 Act.

We begin with the same three decisions: your earliest attempt, one group or both, and the Income-tax Act your attempt uses. Our CA Intermediate regular batch covers all six papers, with online and offline options and weekly mock tests; the details are on our CA Intermediate coaching page. If you are weighing formats, our guide to which CA online classes fit your level and attempt sets out the choices.

Whichever provider you choose, get the group coverage, delivery mode, materials, mocks, recording access, payment dates and switch terms confirmed in writing before you pay. For recordings in particular, read how live CA classes with recordings should work. Ask us the same questions for the batch you are considering.

Send us your registration date through our contact page and we will work out your first attempt and your group plan with you.