Income-tax Act, 2025 to be Included in CA Inter and Final Syllabus
The recently passed Income-tax Act, 2025 will be included in the syllabus of CA Intermediate exam and CA Final exam from May 2027 onwards. Read more.
CA exam syllabus updated
The ICAI has announced inclusion of the recently passed Income-tax Act, 2025, in CA exam from May 2027 onwards. In an official announcement, the CA regulating body said, “The Income-tax Act, 2025 has received the assent of the Hon’ble President of India on August 21, 2025. The Income-tax Act, 2025 will be effective from April 1, 2026. Accordingly, the same will be applicable for the tax year 2026-27. Since the tax year will end on March 31, 2027, the provisions of the Income-tax Act, 2025 will be examined for CA Examinations thereafter.”
It further added that, “Since the tax year will end on March 31, 2027, the provisions of Income-tax Act, 2025 will be examined for CA Examinations thereafter… It has been decided that the provisions of the Income-tax Act, 2025 shall be applicable:
- From May 2027 CA Exams onwards for –
-
- Intermediate Paper 3A: Income-tax Law –
- Final Paper 4: Direct Tax Laws & International Taxation
- For CA Exams Conducted from May 1, 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.”
ICAI conducts the CA exam for – Foundation, Intermediate and Final courses thrice in a year – January, May and September. For, January 2026 phase, the examination dates have been announced. Registration process is over and release of CA admit card is awaited.
Given below are the topics included in CA Inter syllabus for Auditing and Ethics:
· Nature, Objective and Scope of Audit
· Audit Strategy, Audit Planning and Audit Programme
· Risk Assessment and Internal Control
· Audit Evidence
· Audit of Items of Financial Statements
· Audit Documentation
· Completion and Review
· Audit Report
· Special Features of Audit of Different Type of Entities
· Audit of Banks
· Ethics and Terms of Audit Engagements
ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics:
- Principles and Practice of Accounting
- Business Laws and Business
- Correspondence and Reporting
- Business Mathematics
- Logical Reasoning and Statistics
- Business Economics
- Business and Commercial Knowledge
Candidates need to clear all the papers relate to these subjects in order to move to Intermediate level. The minimum score requirement id 40 per cent in every paper.
Follow Shiksha.com for latest education news in detail on Exam Results, Dates, Admit Cards, & Schedules, Colleges & Universities news related to Admissions & Courses, Board exams, Scholarships, Careers, Education Events, New education policies & Regulations.
To get in touch with Shiksha news team, please write to us at news@shiksha.com
Vipra Shrivastava is MA in English Literature from Delhi University with extensive experience in content writing of over 14 years. She has been handling content for Management, Accounting and Commerce streams for 8
Read Full Bio
Most important topics of Taxation paper in CA Intermediate are: