CA Final Direct Tax Laws Syllabus 2026-27: Chapters & Weightage

The CA Final DT Syllabus forms an important part of Paper-4: Direct Tax Laws & International Taxation under the ICAI Final Course. For the May 2027 and November 2027 examinations, ICAI has released the applicable study material with chapters covering key provisions of direct taxation.

Students preparing for the CA Final Direct Tax Laws paper should understand the chapter-wise coverage and revise the provisions along with the applicable amendments for their examination.

CA Final Direct Tax Law Syllabus 2026-27

The CA Final Direct Tax chapters are divided into two modules. Students can check the complete chapter list below.

These chapter names are based on the ICAI study material applicable for the May 2027 and November 2027 examinations.

CA Final DT Topics 2026-27

The CA Final DT topics cover different areas of income-tax law. Some of the key areas students will encounter include:

• Basic concepts and provisions of income tax

• Income that does not form part of total income

• Profits and gains from business or profession

• Capital gains

• Income from other sources

• Clubbing of income

• Set-off and carry forward of losses

• Deductions from Gross Total Income

• Assessment of different entities

• Tax provisions relating to trusts and institutions

• Political parties and other special entities

Students should refer to the latest ICAI study material for the detailed provisions covered under each chapter.

CA Final Direct Tax Weightage 2026-27

The CA Final DT weightage should be understood carefully because ICAI does not provide a fixed chapter-wise marks allocation in the current study material. Therefore, students should not assume that a particular chapter will carry a fixed number of marks in the examination.

Direct Tax Laws is part of Paper-4: Direct Tax Laws & International Taxation, which is a 100-mark paper under the Final Course. The syllabus also includes International Taxation, so students should prepare both areas according to the applicable ICAI material.

The Institute's earlier official course documentation specifies 70 marks for Direct Tax Laws and 30 marks for International Taxation. However, students should follow the applicable examination scheme and current ICAI announcements for their specific attempt.

Module 1 of CA Final Direct Tax Syllabus

Module 1 contains the first eight chapters of the current Direct Tax study material.

Chapter 1: Basic Concepts

This chapter introduces the fundamental concepts required to understand income-tax provisions. Students should build clarity on the basic terms and principles used throughout the subject.

Chapter 2: Incomes Which Do Not Form Part of Total Income

This chapter deals with incomes that are excluded from total income under the relevant provisions. Students should carefully understand the conditions applicable to different exemptions.

Chapter 3: Profits and Gains of Business or Profession

This chapter covers the taxation of income arising from business or professional activities. It is an important area for understanding the computation of taxable business or professional income.

Chapter 4: Capital Gains

The chapter deals with taxation of gains arising from the transfer of capital assets. Students should pay attention to the relevant conditions, computation provisions and tax treatment.

Chapter 5: Income from Other Sources

This chapter covers income that is taxable under the head "Income from Other Sources". Students should understand the provisions applicable to different types of income falling under this head.

Chapter 6: Income of Other Persons Included in Assessee's Total Income

This chapter covers provisions relating to the inclusion of income belonging to other persons in the total income of an assessee under specified circumstances.

Chapter 7: Set Off or Carry Forward

Students learn the provisions relating to adjustment and carry forward of losses. Questions from this area can require careful application of the applicable rules.

Chapter 8: Deductions from Gross Total Income

This chapter covers deductions that are allowed from Gross Total Income subject to the relevant conditions and limits.

Module 2 of CA Final Direct Tax Syllabus

Module 2 contains Chapters 9 and 10 of the current Direct Tax study material.

Chapter 9: Assessment of Various Entities

This chapter deals with the assessment and taxation provisions applicable to different types of entities. Students should understand the relevant tax provisions for each entity covered in the syllabus.

Chapter 10: Assessment of Trusts and Institutions, Political Parties and Other Special Entities

The final chapter covers assessment provisions relating to trusts, institutions, political parties and other special entities. Students should revise the conditions and provisions applicable to each category.

How to Prepare for CA Final Direct Tax Laws 2026-27?

Students can follow these steps while preparing the CA Final DT syllabus:

• Start with the ICAI study material: Read the prescribed material before using additional sources.

• Understand the provisions: Focus on the conditions and practical application of each provision.

• Practise computations: Solve practical questions after completing each topic.

• Revise regularly: Tax provisions can involve several conditions, limits and exceptions, so repeated revision is useful.

• Keep an amendment list: Check the amendments and updates applicable to your examination.

• Solve past questions: Practise questions from previous examinations and ICAI revision material.

• Revise important provisions: Maintain short notes for provisions that require frequent revision.

• Practise case-based questions: Apply the provisions to practical situations instead of relying only on memorisation.

The CA Final Direct Tax Laws Syllabus 2026-27 covers 10 chapters in the current ICAI Direct Tax study material, ranging from basic concepts and business income to capital gains, deductions and assessment of different entities. Students should complete the prescribed chapters, practise practical questions and revise the applicable amendments before the examination. The latest ICAI material should be treated as the primary source for syllabus coverage.

Related Resources:

• CA Final Direct Tax Laws MCQs

• CA Final Direct Tax Laws and International Taxation

• CA Final Direct Tax Important Topics & Weightage