ICAI has released CA Intermediate Study Material applicable for May 2026 examinations. Board of Studies (BOS) of CA Institute provides multitude of academic resources of fairly high quality and dependable sources of study material.
Study Material covers the entire syllabus of CA Intermediate course. The BOS of ICAI has always been providing a comprehensive Study Material and Practice Manual along with PowerPoint Presentations and Podcasts. CDs have also been developed and made available along with the study materials.
In this article you will find the download links of CA Intermediate Study Material for May 2026 exams. You may download CA Intermediate study material July and Oct 2025 Edition in PDF format.
Intermediate Course – Paper-3: Taxation – New Scheme of Education and Training
(Section A: Income-tax Law)
(Applicable for May 2026/ September 2026/ January 2027 Exams)
MODULE 2
SECTION III
- Overview, Scenario, Crossword Puzzle
- Chapter 4: Income of Other Persons included in Assessee’s Total Income
- Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses
- Chapter 6: Deductions from Gross Total Income
SECTION IV
- Overview, Scenario, Crossword Puzzle
- Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source
- Chapter 8: Provisions for filing Return of Income and Self Assessment
SECTION V
ANSWERS
- Section III – Scenario and Crossword Puzzle
- Section IV – Scenario and Crossword Puzzle
- Section V – Scenario
(Section B: Goods and Services Tax)
(Applicable for May 2026/ September 2026/January 2027 Exam)
MODULE 1
Chapter 1: GST in India – An Introduction
Chapter 5: Exemptions from GST
Applicable BoS Publication for May, 2025 Examination
| Applicable for May 2025/ September 2025/ January 2026 Exam | New Edition Month and Year |
|---|---|
| Paper-1: Advanced Accounting (Module 1, Module 2, Module 3 | July, 2024 |
| Paper-2: Corporate and Other Laws (Module 1, Module 2, Module 3) | July, 2024 |
| Paper-3: Taxation Section A – Income-tax Law (Module 1 and Module 2) | October, 2024 |
| Paper-3: Taxation Section B – Goods and Services Tax (Module 1 and Module 2) | October, 2024 |
| Paper-4: Cost and Management Accounting (Module 1 and Module 2) | July, 2024 |
| Paper-5: Auditing and Ethics (Module 1 and Module 2) | July, 2024 |
| Paper-6A: Financial Management (Module 1 and Module 2) | July, 2024 |
| Paper-6B: Strategic Management | July, 2024 |
Study material of Tax Law as amended by the Finance Act 2024. Assessment Year (AY) 2025-26 shall be applicable for CA Intermediate May 2025 and Nov 2025 examinations.
CA Intermediate Study Material for May 2025 Exams
Download the newly revised study material officially released by ICAI. These study materials are updated and amended for CA Intermediate May 2025 examinations.
| Group-I Subjects | Study Materials |
|---|---|
| Advanced Accounting | Paper-1 |
| Corporate and Other Laws | Paper-2 |
| Taxation Section 3A – Income-tax Law Section 3B – Indirect Taxes | Paper-3A Paper-3B |
| Group-II Subjects | Study Materials |
|---|---|
| Cost and Management Accounting | Paper-4 |
| Auditing and Ethics | Paper-5 |
| Financial Management Strategic Management | Paper-6A Paper-6B |
Study material of Taxation Law as amended by the Finance Act 2024. Assessment Year (AY) 2025-26 related to Previous Year (PY) 2024-2025 shall be applicable for CA Intermediate May 2025 examinations.
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