The Income-tax Act, 2025, will be applicable for CA Examinations from May 2027 onwards, as notified officially by the Institute of Chartered Accountants of India (ICAI). The new Income-tax Act, which received Presidential assent on 21 August 2025, will come into force from 1 April 2026, marking the beginning of the tax year 2026-27.
The notification states that, as the Act’s tax year ends on March 31, 2027, the updated sections will be tested in CA tests held after that date. In order to guarantee that students are assessed on the most recent tax law, ICAI has matched the exam syllabus with the new legislative framework.
From the notification, it cited that as the tax year of the Act ends dated March 31, 2027, the updated sections will be tested in CA tests held after that date. ICAI has matched the exam syllabus with the new legislative framework to guarantee that students are assessed on the recent tax law.
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New income tax applicability across CA exam levels
The following changes in syllabus applicability have been stated by ICAI-
CA Intermediate Paper 3A:
Income-tax Law: Under the newly legislated Income-tax Act, 2025, the students appearing from the May 2027 cycle onward will be examined.
CA Final
Paper 4: Direct Tax Laws & International Taxation: The entire tax component at the Final level will embrace the new Act from May 2027 examinations.
Self-Paced Online Modules Set
C – Paper 5: International Taxation
ICAI has reported that the candidates taking self-paced modules on or after 1 May 2027 must study and apply the provisions of the updated Income Tax Act.
Check out the official announcment by ICAI: Click here
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