Is Income Tax Act 2025 applicable for CA Inter May 2026 attempt? Here is the official ICAI clarification based on the Board of Studies (Academic) announcement dated 5th December 2025. 📌 Income-tax Act, 2025 received Presidential assent on 21st August 2025 📌 Effective from 1st April 2026 📌 Applicable for Tax Year 2026-27 📌 Will be examined in CA Exams from May 2027 onwards So for May 2026 CA Inter attempt — it is NOT applicable. This video clearly explains: ✔ From which attempt Income Tax Act
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