u dont have to seperately apply for exemption. when u fill up ur xam form for CA Intermediate | CA IPCC in that u will fill details about exemption if any
EXEMPTION IN CA Intermediate | CA IPCC Hi, If you have received 60 marks or more in one or more subjects but you could not clear the group you can apply for exemption in those subjects There is no rules or regulations for this the exemption will be applied on its own by ICAI even if you do not apply You can avail this exemption only for 3 attempts and only if you have appeared for all the papers of that group Hope it helped Thanks :)
Hie Munindhar, You cannot apply for an exemption. You get exemption when you get 60 or 60+ in any subject. And after getting exemption, there is no need for you to appear for that subject again in the exam. Suppose you got an exemption, and you couldn't clear then you should appear for the remaining subjects. ICAI has the records of your subject in which you got an exemption, so there is no need to apply for it.