Why should I study Income Tax Act, 1961 for my CA Final DT Exam in Nov'26?

For CA Final Nov 2026 — now effectively the September 2026 cycle / 2026 applicable cycle under ICAI’s revised schedule — you should study as per ICAI’s notified study material and applicability, not based on your assumption that the old law has become irrelevant. ICAI has already clarified that Income-tax Act, 2025 will be applicable from May 2027 CA exams onwards, so till then you must prepare the DT paper as prescribed by ICAI for your attempt.

Thanks for your reply! I understood very clearly.

So, that means if I dont pass DT in Sep'26, I have to study a completely new material for DT from May'27 onwards? It will be even more exhausting. It's okay.

But, if the 2025 bill is already in effect from current FY 26-27, why not change it from the next sep'26 attempt onwards? Do you think it's a way to accomodate for previously registered students as well so that they have time to still give DT as per 1961 act and pass?