Applicability of the Income-tax Act, 2025 for CA Examinations

Applicability of the Income-tax Act, 2025 for CA Examinations

The Income-tax Act, 2025 has received the assent of the Hon’ble President of India on 21st August 2025 and shall come into force with effect from 1st April 2026.

Accordingly, the provisions of the Income-tax Act, 2025 shall be applicable for the Tax Year 2026–27, which ends on 31st March 2027. Consequently, the provisions of the Income-tax Act, 2025 will be examinable in the Chartered Accountancy Examinations conducted thereafter.

In view of the above, it has been decided that the provisions of the Income-tax Act, 2025 shall be applicable as under:

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 Examinations 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 applicability while planning their studies and examination preparation.

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