Applicability of the Income-tax Act, 2025 from May 2027 CA Exams Onwards

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Board of Studies (Academic) The Institute of Chartered Accountants of India

5th December 2025

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ANNOUNCEMENT

Applicability of the Income-tax Act, 2025 from May 2027 CA Exams Onwards

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.