The ICAI has announced that provisions of the Income-tax Act, 2025 shall be applicable to CA exams conducted from 1st May 2027 Onward
As per the announcement, ICAI has stated that 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.
- Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
