What applies to my attempt
The biggest change: from the May 2027 exams, CA Inter Paper 3A and CA Final Paper 4 (DT) are examined under the Income-tax Act, 2025. CA Inter January 2027 is still under the Income-tax Act, 1961, for A.Y. 2026-27.
Read from ICAI's notices on 2 November 2026.
The Income-tax Act, 2025
The Income-tax Act, 2025 takes effect from 1 April 2026. ICAI's Board of Studies has announced that its provisions will be examined:
- from the May 2027 CA examinations onwards, for Intermediate Paper 3A: Income-tax Law and Final Paper 4: Direct Tax Laws & International Taxation;
- for exams held from 1 May 2027 onwards, for Self-Paced Online Module Set C, Paper 5: International Taxation.
Source: ICAI BoS: Income-tax Act, 2025 from May 2027 exams.
What this means for revision: section numbers and some wording change with the new Act. A past question answered under the 1961 Act may cite sections that no longer exist under the 2025 Act. Read past DT questions for the concept, and take the section reference from the study material for your attempt.
CA Inter, January 2027
The study material editions, RTP and updates ICAI says apply:
| Paper | What ICAI says applies |
|---|---|
| Paper 1: Advanced Accounting | July 2024 edition (reprint August 2025 onwards) + RTP for January 2027 |
| Paper 2: Corporate and Other Laws | July 2024 edition (reprint August 2025 onwards) + RTP for January 2027 |
| Paper 3: Taxation, Section A Income-tax | July 2025 edition + RTP for January 2027 + Statutory Update for January 2027 |
| Paper 3: Taxation, Section B GST | July 2025 edition + RTP for January 2027 + Statutory Update for January 2027 |
| Paper 4: Cost and Management Accounting | July 2024 edition (reprint August 2025 onwards) + RTP for January 2027 |
| Paper 5: Auditing and Ethics | July 2024 edition (reprint August 2025 onwards) + RTP for January 2027 |
| Paper 6A: Financial Management | July 2024 edition (reprint August 2025 onwards) + RTP for January 2027 |
| Paper 6B: Strategic Management | July 2024 edition (reprint August 2025 onwards) + RTP for January 2027 |
Taxation (Paper 3A)
The relevant assessment year for January 2027 is A.Y. 2026-27, under the Income-tax Act, 1961, with ICAI's Statutory Update for January 2027, which adds the notifications, circulars and amendments made up to 30 June 2026 that the July 2025 study material does not cover. Source: ICAI BoS: Inter Paper 3 Statutory Update for January 2027.
Corporate and Other Laws (Paper 2)
The study material is updated for amendments till 31 July 2025. ICAI's amendment list for January 2027 adds the relevant amendments, circulars and notifications in the Company law part for 1 May 2025 to 30 June 2026. Source: ICAI BoS: Inter Paper 2 amendments for January 2027.
CA Final, May 2027
DT moves to the Income-tax Act, 2025 (above). ICAI had not yet published the May 2027 study material and amendment list when this page was last checked; they will be added here, with their notices, once they are out.
Where ICAI publishes these
Study material, RTPs, MTPs and statutory updates are on ICAI's Board of Studies portal, boslive.icai.org. Exam notices are on icai.org. Our free ICAI resources page collects the papers, RTPs and MTPs by paper.