🚨 BIG CA EXAM UPDATE: Income-tax Act, 2025 Applicable from May 2027 Attempts | Official ICAI Announcement 🚨

🚨 BIG CA EXAM UPDATE: Income-tax Act, 2025 Applicable from May 2027 Attempts | Official ICAI Announcement 🚨

The Board of Studies (Academic), ICAI has issued an important notification on 8 December 2025 regarding the syllabus change for all CA students preparing for upcoming attempts. This update directly impacts CA Inter, CA Final, and Self-Paced Modules.

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🔥 What ICAI Has Announced

The Income-tax Act, 2025 received Presidential assent on 21 August 2025 and becomes effective from 1 April 2026.
This means it will apply for the tax year 2026–27, which closes on 31 March 2027.

👉 Therefore, ICAI has confirmed that the new Income-tax Act, 2025 will be examined only from the May 2027 CA exams onwards.

 

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✅ Applicability — Paper-wise Breakdown

📌 From May 2027 Attempt (CA Inter & CA Final)

The Income-tax Act, 2025 will be applicable for:

• CA Inter – Paper 3A: Income-tax Law

• CA Final – Paper 4: Direct Tax Laws & International Taxation

📌 From May 2027 Onwards (Self-Paced Modules)

Applicable for:

• Set C – Paper 5: International Taxation

 

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🎯 What This Means for CA Students

• Students appearing till Jan 2027 will continue with the current Income-tax Act with applicable amendments

• Students targeting May 2027 & later attempts must prepare as per the Income-tax Act, 2025. 

• This clarity helps you plan your studies, coaching, and revision strategy effectively.

 

 

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