Are the intake and exhaust shafts the same?

No.Early hemis used shorter shafts and the new(1964 and up)are different.The 1964 and up 426 style Hemi has 2 different lengths for the exhaust(longer)intake (shorter).Make sure on the 426 to orient the oil holes and stands properly.

Thanks Bob.The shafts have banana grooves on both but only I believe oil holes on 2 shafts is that correct?

Each shaft should have oil holes. On my particular shafts with banana grooves, you couldn't get them wrong.
These are Mancini intake shafts, strangely the exh wasnt banana grooved at all. Pretty sure the exh shafts were MP brand and came with the Dick Landy Rocker Kits.
This is the way I installed mine. The groove facing up, if you just rotated the shaft 180 deg the groove would be facing down to the out side, if you flipped the shaft over or turned it around the banana groove would be no where near the rocker its self, so it left only two choices...
Like this.


or like this.
.

...I would assume the latter. I think you would want the oil feed to be close to the bottom, where the metal to metal contact area would be, when load between the push-rod & spring begins. Every thing is pushing "up" on the rocker arm. But if there's something about the groove itself, that should not be in the load area, then I'd like to hear that reasoning. Might be something like the "Cutter Cam" deal.
...fwiw 440's are at the bottom.
...PS. but the upper position might be a Hemi oil squirt to adjuster cup/ball oiling for proper index of the groove.
...EDIT: just checked, & the groove goes down & there's a squirter hole up top.

Bannas down,single hole up.If there is a notch at the ends of the shaft at one end,notch up.