CS December 2026: use the tax-law basis named by ICSI.

What the notice says

ICSI's 29 June 2026 notice specifies Finance Act 2025, AY 2026–27 and PY 2025–26 for the listed Executive and Professional tax papers. It sets 31 May 2026 as the cut-off for relevant rules and notifications. It expressly excludes the Income Tax Act 2025 from the December 2026 examination.

How to use this when revising

1. Open the notice and confirm that your registered paper is listed.
2. Write the attempt and applicable tax-law basis at the top of your revision sheet.
3. Match your book edition and supplement to the attempt before practising a calculation.
4. Keep later news or changes in a separate note until you verify whether they apply to your examination.

Avoid this shortcut

A newer law or a more recent online explanation is not automatically the version examinable for your attempt. This summary does not provide rates, exemptions or a complete tax amendment list.

Official sources and exact references

Third-party study materials remain on their publishers’ websites. CharterPrep links to the originals and does not re-host them.

1. ICSI Finance Act applicability notice for December 2026Source: ICSI · external original. Page 1; notice dated 29 June 2026
2. ICSI relevant material for December 2026Source: ICSI · external original. Finance Act applicability notice

Verify subsequent corrections and the applicable edition with the institute. An official link supports the cited point; it does not mean the institute approves this summary.