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:

1. From May 2027 CA Exams onwards for –

• • Intermediate Paper 3A: Income-tax Law –
  • Final Paper 4: Direct Tax Laws & International Taxation

2. 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.

Read More: ICAI CA admit card January 2026 expected soon