Best CA inter tips to get exemption – According To AIR 1 (Complete Guide)

Scoring an exemption (60+ marks) in a CA Intermediate paper is one of the smartest ways to secure success in this challenging exam. Not only does it boost your confidence, but it also reduces pressure in subsequent attempts (if needed). But how do toppers, especially All India Rank 1 holders, consistently score exemptions?
Let’s dive deep into the exact mindset, techniques, and strategies followed by CA Inter AIR 1 rankers like CA Vijender Aggarwal Sir, who has achieved All India Rank 1 in both CA Intermediate and CA Final. With over 91% in CA Foundation and multiple Best Paper Awards in Taxation, his insights serve as a goldmine for every aspiring CA student.
🎓Understanding Exemption in CA Inter
Before we explore the tips, let’s clarify what exemption means:
- Exemption: Scoring 60 or more marks in any paper of CA Inter gives you an exemption in that subject.
- Validity: The exemption remains valid for 3 attempts.
- Benefit: In the next attempt, you only need to focus on the remaining papers of that group.
Toppers aim not just to pass, but to secure multiple exemptions, improving their overall group performance.
👉 Tip 1: Choose Your Target Paper Wisely
Not every subject is equally easy or equally scoring for every student.
Consider the following while choosing your target exemption paper:
- Your interest and comfort level
- Subjects with theory + practical balance (like Taxation or Costing)
- Faculty support and guidance
Most common exemption-friendly subjects:
- Paper 1: Advanced Accounting
- Paper 3: Taxation
- Paper 4: Cost and Management Accounting
- Paper 6: Financial Management & Strategic Managment
AIR 1 Insight: “Go with your strengths. Exemption is not luck; its strategy. Pick a subject you can enjoy revising multiple times.”
👉 Tip 2: Master Your Study Material
Please ensure that the coaching notes made available by your faculty member incorporates a comprehensive coverage of ICAI’s study material. Remember:
- ICAI is the examiner. Questions will revolve around their material.
- Read and practice all ICAI illustrations.
- Don’t skip the theory in practical subjects.
Your study foundation should include:
- Coaching Material/ICAI Study Modules
- RTPs (Revision Test Papers)
- MTPs (Mock Test Papers)
- Past 3-4 attempt papers
AIR 1 Insight: “Your coaching notes incorporating the content of ICAI study material is the heart of your preparation.”
👉 Tip 3: Make a Smart Revision Strategy (3x Rule)
To retain concepts and stay exam-ready, revision is non-negotiable. Most students read once and hope to remember it. That never works.
Follow this simple 3x Revision Strategy:
- 1st Revision: Within 7-10 days after completing a subject
- 2nd Revision: 15-20 days later
- 3rd Revision: Before exams (within 1 week of the paper)
Make short notes during your first reading. Use these notes during revision.
AIR 1 Insight: “Don’t study for memory, study for revision. Only repeated revision makes you exam-ready.”
👉 Tip 4: Practice Full-Length Papers
Many students are scared of writing. But writing practice is essential to score 60+.
What to do:
- Solve at least 2 full papers before exams
- Practice in a timed manner (3 hours)
- Get your papers evaluated if possible
Focus on:
- Speed & time management
- Organizing answers in the form of headings and sub-headings
- Using bullet points, and highlighting are the key-term
- Quoting section numbers, case laws where required
AIR 1 Insight: “Your brain knows the answer. But the examiner will only mark what will be written. Get writing until it really is second nature
👉 Tip 5: Prioritize Scoring Chapters
Not all chapters carry equal weight.
Example: In Taxation, 5 heads of income (Salary, House Property, PGBP, Capital Gains & Other Sources) carry majority marks.
Make a chapter-wise weightage chart and focus on high-yield areas first.
AIR 1 Insight: “Prioritization is preparation. You can’t study everything equally. Be smart.”
👉 Tip 6: Presentation Can Earn You 5-10 Extra Marks
Toppers don’t just write answers – they present them beautifully.
Learn these presentation hacks:
- Use proper headings and sub-headings
- Write in points, not paragraphs
- Leave margins and space for neatness
- Highlight keywords, amounts, and sections
In theory papers (like Law or Tax), this makes a huge difference in how your answer is perceived.
AIR 1 Insight: “Write for the examiner’s eyes. A good presentation shows confidence and clarity.”
👉 Tip 7: Don’t Just Read – Teach, Discuss, Write
Passive reading leads to forgetting. Convert passive learning into active learning:
- Teach a concept to a friend
- Discuss tough topics in a group
- Write summaries after completing topics
Use tools like flashcards, charts, and whiteboards to reinforce memory.
AIR 1 Insight: “If you can teach it, you’ve truly learned it.”
Tip 8: Join the Right Guidance/Mentorship
Your faculty can make a subject either your weakness or your strongest paper.
For example, CA Vijender Aggarwal Sir is known for:
- Simplifying complex tax laws
- Giving real-life examples
- Focusing on case laws, MCQs & presentation
- Helping students score 60+ in Taxation consistently
A good mentor helps with:
- Exam pattern understanding
- Regular tests and feedback
- Motivation & mental clarity
AIR 1 Insight: “A good teacher not only teaches you the subject but also teaches you how to think.”
👉 Tip 9: Avoid Common Mistakes
Here are common mistakes that pull you down from exemption:
- Ignoring RTPs and MTPs
- Leaving theory chapters for last
- Not revising enough
- Over-relying on random material circulating online
- Panicking before exams
Avoid these by planning ahead and staying calm.
AIR 1 Insight: “Exemption is not about being perfect. It’s about avoiding silly mistakes.”
👉 Tip 10: Stay Consistent, Not Overloaded
Don’t study 14 hours in a day once a week and nothing the next. Instead:
- Study 10-12 hours daily consistently
- Take frequent breaks not to get burnt out
- Remember to keep healthy mentally
Momentum and confidence are created by consistency.
AIR 1 Insight: “CA is not a sprint. It’s a marathon. Pace yourself.”
Conclusion: Exemption is a Planned Outcome ✅
Scoring 60+ marks in CA Inter is not a dream – it’s a planned outcome.
By choosing the right subject, preparation through ICAI material, revision plan, writing training and presentation skillset, you can very comfortably obtain exemption.
Get suggestions from those who have already accomplished it. CA Vijender Aggarwal Sir, with his All India Rank 1 in both Inter and Final, proves that the right strategy always wins.
FAQs
Frequently Asks Questions
How many marks are required for exemption in CA Inter?
Only candidates who have received a minimum score of 60% or higher on one or more papers are eligible for exemption.
Which is the most scoring subject in CA Inter?
Advanced Accounting (Paper 1, Group 1) & Cost Management Accounting (Paper 4, Group 2) is typically regarded as the subject with the highest scores in CA Intermediate.