CA Inter amendments for Jan 2027: what applies, paper-wise
The CA Inter amendments for Jan 2027 published so far are the Paper 2 (Corporate and Other Laws) amendments, covering company law changes from 1 May 2025 to 30 June 2026. For Paper 3 Taxation, ICAI's income tax Statutory Update for January 2027 (changes up to 30 June 2026) is out, listed with the GST updates in CA Inter tax amendments for Jan 2027, and the tax law stays the Income-tax Act 1961 (Finance Act 2025, AY 2026-27). The Income-tax Act 2025 is examined only from May 2027.
"Is this amendment applicable for my attempt?" is one of the most common questions before a CA exam. You don't need to guess: ICAI tells you, attempt by attempt, in its own documents. Below is what applies for each paper, with those documents linked.
CA Inter amendments for Jan 2027, paper by paper
| Paper | Study material edition | Add for January 2027 | Amendments published so far |
|---|---|---|---|
| 1: Advanced Accounting | July 2024 (Reprint August 2025 onwards) | RTP for January 2027 | The RTP opens with an applicability note on Accounting Standards for non-company entities (RTP Paper 1, PDF (opens in a new tab)) |
| 2: Corporate and Other Laws | July 2024 (Reprint August 2025 onwards) | RTP for January 2027 | Published: company law changes from 1 May 2025 to 30 June 2026 |
| 3: Taxation | July 2025 | RTP + Statutory Update for January 2027 (both sections) | 30 June 2026, income tax and GST; the changes come in the Statutory Update (what it changes) |
| 4: Cost and Management Accounting | July 2024 (Reprint August 2025 onwards) | RTP for January 2027 | None; the RTP starts straight with questions (RTP Paper 4, PDF (opens in a new tab)) |
| 5: Auditing and Ethics | July 2024 (Reprint August 2025 onwards) | RTP for January 2027 | None; the RTP starts straight with questions (RTP Paper 5, PDF (opens in a new tab)) |
| 6: FM and SM | July 2024 (Reprint August 2025 onwards) | RTP for January 2027 | None; the RTP starts straight with questions (RTP Paper 6, PDF (opens in a new tab)) |
Source: ICAI study material notice for January 2027 (PDF) (opens in a new tab). The editions on their own, and where to download them, are in our news post on CA Inter study material for Jan 2027.
CA Inter Paper 2 amendments for Jan 2027
The Paper 2 study material is updated to 31 July 2025, and ICAI's published amendments add company law changes from 1 May 2025 to 30 June 2026. Two you should know:
- New small company limits: paid-up capital up to ₹10 crore and turnover up to ₹100 crore (G.S.R. 880(E) of 1 December 2025).
- CSR through zero coupon zero principal instruments.
Source: Paper 2 amendments for January 2027 (PDF) (opens in a new tab)
CA Inter Taxation amendments for Jan 2027
30 June 2026, for both income tax and GST. The Income-tax Law study material is "as amended by the Finance Act, 2025", for Assessment Year 2026-27, and is marked relevant for the May 2026, September 2026 and January 2027 exams (study material, Module 1, PDF (opens in a new tab)). It says notifications and amendments made up to 30.6.2026 and not covered in it will be put up as the Statutory Update for January 2027, and the GST study material, Module 1 (PDF) (opens in a new tab) gives the same window (1 March to 30 June 2026) for GST.
Don't assume the cut-off from an earlier attempt. For example, the September 2026 Taxation paper said Section A relates to AY 2026-27, with notifications and circulars issued up to 28 February 2026 (question paper, PDF (opens in a new tab)). January 2027 moves it to 30 June 2026.
CA Inter applicability: how to check any attempt
Four ICAI documents tell you what applies; read them in this order.
- The study material notice. For every attempt, ICAI's Board of Studies lists which edition applies to each paper, and what to add: the RTP, Statutory Update, Judicial Update or Academic Update.
- The first pages of each RTP. They give the law base for that attempt. For tax papers, that means the Finance Act, the Assessment Year and the cut-off date for notifications and circulars. Some RTPs open with the list of amendments that apply.
- Statutory Updates, Amendments and Judicial Updates, published per paper on ICAI's Amendments/Developments pages for Intermediate (opens in a new tab) and Final (opens in a new tab).
- The question paper itself. Tax papers print the cut-off on the paper, so read that line before you start a tax question.
The cut-off moves with each attempt. A date that was right for one attempt can be wrong for the next.
ICAI's RTPs and study material for each level are linked on our free pages: CA Inter RTPs and CA Inter study material. ICAI's January 2027 MTP dates (Inter from 19 November, Foundation from 1 December 2026) are in our CA Inter and Foundation MTP Jan 2027 schedule.
CA Foundation applicability for Jan 2027
All four Foundation papers use the August 2024 edition (Reprint August 2025 onwards); for Papers 1 and 2, add the RTP for January 2027 (notice, PDF (opens in a new tab)).
| Paper | Edition | Add for January 2027 |
|---|---|---|
| 1: Accounting | August 2024 (Reprint August 2025 onwards) | RTP for January 2027 |
| 2: Business Laws | August 2024 (Reprint August 2025 onwards) | RTP for January 2027 |
| 3: Quantitative Aptitude | August 2024 (Reprint August 2025 onwards) | None listed |
| 4: Business Economics | August 2024 (Reprint August 2025 onwards) | None listed |
For Business Laws, the RTP opens with the amendments for that attempt. The September 2026 RTP listed the change in small company limits under G.S.R. 880(E) (RTP Paper 2, September 2026, PDF (opens in a new tab)). The January 2027 RTP (PDF (opens in a new tab)) lists the same one change; it is linked on our CA Foundation RTP page.
Amendments applicable for CA Final
For CA Final November 2026, the cut-off is 30 April 2026: amendments, notifications, circulars and other updates applicable up to that date are relevant (RTP Group I, PDF (opens in a new tab)).
| Paper | What applies for November 2026 |
|---|---|
| Paper 1: Financial Reporting | November 2024 edition (Reprint August 2025 onwards). Ind AS amendments of 7 May 2025 (G.S.R. 291(E), including Ind AS 21 on lack of exchangeability) and 13 August 2025 (G.S.R. 549(E)) apply. Ind AS 117 is excluded. |
| Paper 3: Audit | November 2024 edition + the Academic Update in the RTP |
| Paper 4: DT and International Tax | Income-tax Act 1961 as amended by the Finance Act 2025, AY 2026-27, up to 30 April 2026. September 2025 edition + the Judicial Update. |
| Paper 5: IDT | GST and customs as amended by the Finance Act 2025, up to 30 April 2026. September 2025 edition + the Statutory Update. |
Sources: RTP Paper 1 (opens in a new tab), RTP Paper 3 (opens in a new tab), RTP Paper 4 (opens in a new tab), RTP Paper 5 (opens in a new tab), study material notice for November 2026 (opens in a new tab) (all PDF).
How to revise these, paper by paper, is in our guide to CA Final amendments for Nov 2026. Every amendment applicable for November 2026 is tested in our CA Final mock tests.
Income-tax Act 2025: from May 2027
Every attempt up to and including January 2027 is on the Income-tax Act 1961. The Income-tax Act 2025 applies from the May 2027 exams for Intermediate Paper 3A (Income-tax Law) and Final Paper 4 (Direct Tax Laws & International Taxation) (ICAI announcement, 5 December 2025, PDF (opens in a new tab)). ICAI's reasoning: the Act is effective from 1 April 2026 and applies to tax year 2026-27, which ends on 31 March 2027.
ICAI's study material pages already list new editions marked for May 2027 onwards: Intermediate Papers 1 to 5 and Paper 6 Section B, Final Papers 4 and 5, and all four Foundation papers (Intermediate (opens in a new tab), Final (opens in a new tab), Foundation (opens in a new tab)). If you are writing January 2027, don't switch to those. For CA Final November 2026, the edition for each paper is in CA Final Nov 2026 study material. More in Income-tax Act 2025 in CA exams.
A five-minute applicability check
- Open ICAI's study material notice for your attempt and note the edition and add-ons for each paper.
- Read the first pages of each RTP for your attempt: the Finance Act, the AY and the cut-off date.
- Download the Statutory Update, Amendments or Judicial Update named in the notice.
- Check that your notes and mock tests use the same cut-off.
- In the exam, read the instruction line on the paper before you start a tax question.
Practising on papers set at a different cut-off can leave you learning law that does not apply to your attempt. Exam dates for every level are in CA exam date 2027 and 2026.
Frequently asked questions
Which amendments are applicable for CA Inter Jan 2027?
For Paper 2, company law changes from 1 May 2025 to 30 June 2026, as published by ICAI. For Paper 3, income tax and GST changes up to 30 June 2026 apply, as set out in the January 2027 Statutory Update and RTP. Paper 1's January 2027 RTP opens with an applicability announcement (revised criteria for classifying non-company entities for Accounting Standards); the Paper 4, 5 and 6 RTPs have none.
Is the Income-tax Act 2025 applicable for CA Inter January 2027?
No. January 2027 is on the Income-tax Act 1961 (Finance Act 2025, AY 2026-27). The Income-tax Act 2025 is examined from May 2027 onwards for Intermediate Paper 3A and Final Paper 4.
What is the cut-off date for CA Inter January 2027 Taxation?
30 June 2026, for both income tax and GST. ICAI's January 2027 RTP for Paper 3 applies the Income-tax law as amended by the Finance Act, 2025 (AY 2026-27), with notifications and circulars issued up to 30 June 2026, and GST law as amended up to 30 June 2026 (RTP Paper 3, PDF (opens in a new tab), on icai.org).
What is the cut-off date for CA Final November 2026?
30 April 2026, as stated in ICAI's Group I RTP for November 2026.
Is Ind AS 117 applicable for CA Final November 2026?
No. ICAI's November 2026 RTP for Paper 1 excludes Ind AS 117 for this attempt.
Practise with the right amendments
ICAI's RTPs, MTPs, past papers and study material are free on our CA Intermediate, CA Foundation and CA Final resource pages. Our CA Inter test series for January 2027 tests every amendment applicable for January 2027, and checks your handwritten answers line by line.
Writing CA Final in November 2026? Our CA mock tests are full-syllabus papers with every amendment applicable for November 2026 tested, checked within 24 hours with the reason for every mark cut: see the CA Final test series, or every level on our CA test series home page.