Can I apply for both groups but later decide to appear for only one group of the CA Intermediate exam?

Yes, you can apply for both groups of the CA Intermediate exam and later decide to appear for only one group. The Institute of Chartered Accountants of India (ICAI) allows candidates to choose whether they want to appear for both groups or only one group during the exam registration process.

Applying for both groups
When you apply for the CA Intermediate exam, you have the option to select whether you want to appear for both groups or only one group. If you choose to apply for both groups, you will have to pay the examination fee for both groups.

Deciding to appear for only one group
If after applying for both groups, you later decide to appear for only one group, you have the option to do so. However, you must inform the ICAI about your decision before the exam application deadline. This can be done by submitting a written request to the ICAI through the official channels.

Consequences of appearing for only one group
If you choose to appear for only one group after applying for both groups, the examination fee paid for the other group will not be refunded. Additionally, the result of the group for which you did not appear will be treated as "Not appeared" in your mark sheet. This means that you will not receive any marks or grades for that particular group.

Benefits of appearing for both groups
While it is possible to appear for only one group, there are certain benefits to appearing for both groups of the CA Intermediate exam. Firstly, if you pass both groups in the same attempt, you will be eligible for the award of the CA Intermediate qualification. Secondly, if you are unable to clear one group, but manage to pass the other group, the marks obtained in the passed group will be carried forward for the next three consecutive attempts.

Conclusion
In summary, you can apply for both groups of the CA Intermediate exam and later decide to appear for only one group. However, it is important to inform the ICAI about your decision before the exam application deadline. Keep in mind that the examination fee for the group you choose not to appear for will not be refunded, and the result for that group will be treated as "Not appeared" on your mark sheet.