The Institute of Chartered Accountants of India (ICAI) has officially notified that the Income-tax Act, 2025 will be applicable for CA Examinations from May 2027 onwards. The new Income-tax Act, which received Presidential assent on 21 August 2025, will come into effect from 1 April 2026, marking the beginning of the tax year 2026-27.
Official copy of the notificaiton is as follows
The Income-tax Act, 2025 has received the assent of the Hon'ble President of India on 21st August 2025. The Income-tax Act, 2025 will be effective from 1st April 2026.
Accordingly, the same will be applicable for the tax year 2026-27. Since the tax year will end on 31st March 2027, the provisions of the Income-tax Act, 2025 will be examined for CA Examinations thereafter.
In view of the above, it has been decided that the provisions of the Income-tax Act, 2025 shall be applicable:
1. From May 2027 CA Examination Onwards for
- Intermediate Paper 3A: Income-tax Law
- Final Paper 4: Direct Tax Laws & International Taxation
2. For CA Exams Conducted from 1st May 2027 Onwards for
- Self-Paced Online Module Set C - Paper 5: International Taxation
Students are advised to take note of the above for their academic planning and preparation.
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