When you say that you are `taking’ an exam, it means that you are going to be writing one. In other words, you are going to be a candidate, an examinee.
When you say that you are going to be `giving’ an exam, it means that you are going to give someone else an exam; you are the examiner. You are probably a teacher and you are going to give your students an exam. In India, this distinction is not always maintained.
Source: ‘Know Your English’ ( The Hindu) – April 10, 2006
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