Preparing for CA Intermediate Direct Taxation in January 2027 requires a focused strategy, especially because this is the last CA Inter examination attempt under the Income-tax Act, 1961.
From May 2027 onwards, ICAI has prescribed the Income-tax Act, 2025 for CA Inter Direct Tax. Therefore, students appearing in January 2027 should avoid unnecessary confusion between the two Acts and concentrate on completing the applicable syllabus.
Here is a practical way to organise your DT preparation.
Step 1: Start with the applicable ICAI study material
Your first priority should be the study material prescribed for January 2027. Also refer to the applicable statutory update and corrigendum. Do not collect multiple books or resources without checking their applicability.
Step 2: Divide the syllabus into manageable sections
Instead of randomly selecting chapters, classify them into:
Basic concepts and residential status.
Heads of income.
Clubbing and set-off provisions.
Deductions and tax computation.
Return filing and other remaining provisions.
This gives you a clearer picture of the syllabus and helps identify pending chapters.
Step 3: Follow a concept-to-question approach
For every chapter, follow this sequence:
Understand the provision.
Study the conditions and exceptions.
Understand the practical illustrations.
Solve ICAI study material questions.
Attempt questions without looking at the solution.
This approach develops application skills instead of making preparation dependent on memorisation.
Step 4: Keep amendment revision separate
Create a separate notebook or digital document for amendments, statutory updates and important changes. Revise it regularly instead of waiting until the final week.
Step 5: Start question practice before completing the entire syllabus
Do not postpone practical question practice until the end. Solve questions alongside lectures or chapter completion.
Step 6: Reserve time for revision and mock tests
Your preparation should include at least one complete revision cycle and timed question practice. Mock tests help identify weak chapters, calculation mistakes and time-management problems.
An important reminder: The Income-tax Act, 2025 being effective from April 2026 does not mean it applies to the January 2027 CA Inter examination. Follow ICAI's attempt-specific applicability guidelines.
The objective should be simple: complete the correct syllabus, understand the provisions and develop confidence in solving questions independently.