ICAI Releases CA Exam Applicability Dates for Income-tax Act, 2025
The Institute of Chartered Accountants of India (ICAI) recently issued an announcement on December 5, 2025 regarding the applicability of the Income-tax Act, 2025.
The Income-tax Act, 2025 has been approved by the President of India on August 21, 2025. This new law will come into force from April 1, 2026 and will be applicable to the financial year 2026-27. Since the tax year ends on March 31, 2027, the rules under the Income-tax Act, 2025 will be relevant for CA exams conducted only after that period.
ICAI further added that it has been decided that the provisions of the Income-tax Act, 2025 will be applicable from:
1. May 2027
From this date, CA exams will be conducted for:
- Intermediate Paper 3A: Income-tax Law
- Final Paper 4: Direct Tax Laws and International Taxation
2. May 1st, 2027
From this date, CA Exams will be conducted for:
- Self-paced Online Module Set C-Paper 5: International Taxation
ICAI further requested students who are preparing for these exams must take a note of the aforesaid dates.
