The Institute of Chartered Accountants of India (ICAI) has announced an important change to the syllabus for its CA Intermediate and CA Final examinations. The new **Income-tax Act, 2025** will now be part of these exams. This update will apply to all CA exams conducted from **May 2027** onwards.
This change follows the official approval of the Income-tax Act, 2025. The Act received approval from the President of India on **August 21, 2025**. It is set to become active and legally binding from **April 1, 2026**.
The Income-tax Act, 2025 will be important for the tax year **2026-27**. Since this tax year ends on **March 31, 2027**, the ICAI has decided to include its rules in CA examinations held after this date. This ensures that all students appearing for exams from May 2027 are tested on the most current tax laws.
Which Exams and Papers Are Affected?
The updated syllabus will impact specific papers in both the Intermediate and Final stages of the Chartered Accountancy course. Students need to know exactly which subjects will now cover the new tax legislation.
| Exam Level | Paper Name |
| CA Intermediate | Paper 3A: Income-tax Law |
| CA Final | Paper 4: Direct Tax Laws & International Taxation |
| Self-Paced Online Module Set C | Paper 5: International Taxation |
This means that if you are preparing for any of these papers for an exam in May 2027 or later, your study materials must include the details and provisions of the Income-tax Act, 2025.
What is the Income-tax Act, 2025?
The Income-tax Act is a key law in India. It lays down all the rules and regulations about how individuals and businesses pay taxes on their income. It defines what types of income are taxable, what deductions can be claimed, and how tax amounts are calculated and collected.
When a new Income-tax Act is introduced, it means there are new policies and changes to the existing tax structure. For future Chartered Accountants, having a strong understanding of the latest tax laws is crucial. They are responsible for advising clients on tax matters and ensuring that all tax filings are correct and follow legal requirements.
Why is this Update Important for CA Students?
This syllabus update is significant for all students planning their CA career. The ICAI's decision to include the new Act ensures that its qualified professionals are always up-to-date with the latest legal frameworks. This knowledge is essential for CAs to work effectively and accurately in the complex field of finance and taxation.
If you are planning to appear for your CA Intermediate or CA Final exams in **May 2027** or any exam session thereafter, it is important to begin studying the Income-tax Act, 2025. Make sure your textbooks and study resources reflect these new legal provisions.
Students who are taking exams before May 2027 (for example, in January 2026 or September 2026) will still be tested on the older tax laws as per the previous syllabus. Always refer to official announcements from the ICAI for the most accurate information regarding your specific exam attempt.
About ICAI and CA Exams
The ICAI is the main professional body in India that manages and conducts the Chartered Accountancy course and its examinations. It organizes exams three times a year for all three levels: Foundation, Intermediate, and Final. These exams usually take place in January, May, and September.
By regularly updating the syllabus to include the latest laws, ICAI ensures that its qualified CAs are always equipped with current knowledge. This prepares them to meet the demands of the financial sector in India.
