CA Final May 2027 RSS

The old PGBP maze — Sections 28 to 44D, scattered across the 1961 Act — has been replaced with a clean, sequential block of 41 sections (Sec 26 to 66) in the Income-tax Act, 2025. Depreciation moves to Section 33. The old Section 43B lives at Section 37. Presumptive tax...

Section 45 is gone. Section 67 is in. The STCG rate on equity has gone up from 15% to 20%. The LTCG rate has come down from 20% to 12.5% — but indexation is out. The exemption limit has moved from ₹1 lakh to ₹1.25 lakh. For CA Final May...

For CA Final May 2027, MAT has a new address — Section 206 of the Income-tax Act, 2025. The philosophy stays the same: no profitable company escapes the tax net. But the structure is cleaner, the cross-references are gone, and the exam focus is sharper. Here is everything you need...

Is your articleship experience ready for May 2027? Learn how to map 44 clauses of Form 3CD to the new Section 63 and avoid the "Old Law" traps in your exams.

Say goodbye to scattered TDS sections. The Income-tax Act, 2025 consolidates everything into a single Master Table. Here is your guide to the 2027 TDS regime.

Don't let the syllabus change overwhelm you. Use our expert-curated checklist to navigate the shift from the 1961 Act to the 2025 Act with confidence

The Income-tax Act, 1961 is retiring. For May 2027 students, Section 14A, 43B, and 115BAC are changing. Get our exclusive 1961 vs. 2025 section mapping guide.

For CA Final May 2027 aspirants, the 60-year-old tax law is officially obsolete. From the new "Tax Year" concept to a leaner 536-section code, here is your roadmap to navigating the Income-tax Act, 2025 with strategies from India's top faculties.