The Institute of Chartered Accountants of India (ICAI) has announced that the new Income-tax Act, 2025, will be implemented in CA Examinations starting from May 2027. This Act received Presidential assent on 21 August 2025 and becomes effective from 1 April 2026. Consequently, the provisions of this new Act will be tested in exams held after the tax year ending 31 March 2027.
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 Inc
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FAQ :
The Income-tax Act, 2025 will be applicable for CA Examinations from May 2027 onwards.
The Income-tax Act, 2025 received Presidential assent on 21 August 2025.
The Income-tax Act, 2025 will come into effect from 1 April 2026.
The new Act will apply to Intermediate Paper 3A: Income-tax Law, Final Paper 4: Direct Tax Laws & International Taxation, and Self-Paced Online Module Set C - Paper 5: International Taxation from May 2027 onwards.
The Act will be applicable for exams thereafter, as the tax year 2026-27, governed by the new Act, ends on 31 March 2027.