CA Inter Amendments for January 2027: Paper-wise List from ICAI

The CA Inter amendments for Jan 2027 are few, and most were already in the September 2026 list. ICAI keeps the same study material editions for all six papers. The cut-off for company law, income tax and GST moves to 30 June 2026, from 28 February 2026. Income tax stays on the Income-tax Act, 1961 for assessment year 2026-27. Paper 2 gets two new CSR notifications, Paper 1 lists three announcements, and Papers 4, 5 and 6 have no amendments.

Your September 2026 books are still the right books. You only need the extra four months of changes.

TL;DR

• Same study material editions as September 2026 for every Intermediate paper.
• Amendment cut-off for Papers 2 and 3: 30 June 2026, 122 days later than for September.
• Income tax: the 1961 Act as amended by the Finance Act, 2025, assessment year 2026-27. The 2025 Act starts from May 2027.
• New since September: two CSR notifications in Paper 2 and three announcements in Paper 1.
• The GST statutory update for January 2027 is not on the BoS site yet.

Which study material and amendments apply to CA Inter January 2027?

I read the ICAI Board of Studies notice of 16 September 2026 and the six January 2027 RTPs, then put each paper next to its September 2026 position.

• Paper 1, Advanced Accounting: July 2024 edition (reprint August 2025 onwards) plus RTP. The January RTP opens with three applicability announcements. The September RTP had none.
• Paper 2, Corporate and Other Laws: same edition, updated to 31 July 2025, plus RTP. Company law changes from 1 May 2025 to 30 June 2026: six notifications, against four for September.
• Paper 3A, Income-tax Law: July 2025 edition plus RTP and statutory update. Notifications up to 30 June 2026 (September: 28 February 2026), assessment year 2026-27 for both.
• Paper 3B, GST: July 2025 edition plus RTP and statutory update. Law effective up to 30 June 2026 (September: 28 February 2026).
• Papers 4, 5, 6A and 6B: July 2024 edition (reprint August 2025 onwards) plus RTP. No amendment section in either attempt.

Source: ICAI BoS study material notices and Intermediate RTPs for September 2026 and January 2027, and the Paper 3A statutory update. Compared and counted by Gradehunt on 31 October 2026.

Three papers carry amendments for January 2027, all with a 30 June 2026 cut-off. If you wrote in September, your new reading is two CSR notifications, three accounting announcements and the GST update when it comes.

What are the income tax amendments for CA Inter January 2027?

Paper 3A stays on the Income-tax Act, 1961, as amended by the Finance Act, 2025, with assessment year 2026-27. ICAI's announcement of 5 December 2025 brings the Income-tax Act, 2025 into Intermediate Paper 3A only from the May 2027 exam, after its first tax year ends on 31 March 2027.

Answer with old section numbers, previous year 2025-26 and assessment year 2026-27. The Paper 3A statutory update for January 2027 adds three items, all from 2025:

• Notification 133/2025 of 18 August 2025: Rule 3C sets Rs 4,00,000 as the salary limit for a specified employee. Rule 3D sets Rs 8,00,000 as the gross total income limit for the medical travel abroad exemption.
• The Taxation Law (Amendment) Act, 2025: the Unified Pension Scheme gets NPS treatment under section 80CCD(3A) and (6) and section 10(12AA) and (12AB).
• Circular 9/2025 of 21 July 2025: deductors and collectors get relief from higher TDS and TCS when an inoperative PAN becomes operative after Aadhaar linking in time.

One risk is a student using new-Act notes bought for May 2027 and writing tax year wording in a January answer. Our Taxation mistakes post covers the other slips.

Paper 3A in January uses the 1961 Act and assessment year 2026-27, with three small updates.

Which Companies Act changes are in Paper 2?

Carried over from September 2026

• G.S.R 880(E), 1 December 2025: a small company now has paid-up capital up to Rs 10 crore and turnover up to Rs 100 crore, up from Rs 4 crore and Rs 40 crore.
• G.S.R 357(E), 30 May 2025: AOC-1 and AOC-2 become e-forms. The Board's report gives sexual harassment complaint numbers and a statement on the Maternity Benefit Act, 1961.
• G.S.R 371(E), 6 June 2025: signed financial statements in PDF go with the AOC-4 XBRL filing.
• G.S.R 359(E), 30 May 2025: the auditor's fraud report under rule 13(2) is now filed electronically in Form ADT-4, in place of a sealed cover by post.

New for January 2027

• G.S.R 415(E), 27 May 2026: CSR money can go into a zero coupon zero principal instrument on the Social Stock Exchange, up to 10% of the year's CSR spend, with no impact assessment for that project.
• G.S.R 416(E), 27 May 2026: Schedule VII gets item (xiii) for subscribing to these instruments.

I would learn the small company limits by heart. They decide exemptions such as the cash flow statement under section 2(40) and two board meetings a year under section 173(5).

Paper 2 has six notifications for January, two of them new since September.

What does Advanced Accounting add for January 2027?

• Revised criteria for non-company entities, for periods from 1 April 2024. An MSME is not listed or being listed, is not a bank, financial institution or insurer, has turnover up to Rs 250 crore and borrowings up to Rs 50 crore, and is not a holding or subsidiary of a non-MSME. Any other non-company entity is a Large entity.
• AS 22 amendments for OECD Pillar Two: no deferred tax is recognised or disclosed for Pillar Two income taxes, with new disclosures from annual periods beginning 1 April 2024.
• The small company limits under G.S.R 880(E), the same change as in Paper 2.

Practise the criteria with numbers. An entity with turnover of Rs 200 crore and borrowings of Rs 60 crore is a Large entity, because it fails the borrowing test.

Paper 1 has three applicability announcements for January and had none for September.

What about GST amendments for January 2027?

The January 2027 RTP says GST answers follow the law as amended by the Finance Act, 2025, with changes effective up to 30 June 2026. The September 2026 statutory update stopped at 28 February 2026. It had 10 items across seven chapters, including the rate changes for GTA and passenger vehicle renting, secondary discounts, Rule 86B and the electronic registration rules 9A and 14A.

On 31 October 2026, ICAI's statutory update page lists GST updates only up to September 2026, although the study material notice names a January 2027 update. Revise the September update now and check the BoS page each week in November. The RTP also says the GST rates in its questions are hypothetical, so do not learn rates from them.

GST for January runs to 30 June 2026, and the January statutory update is still awaited.

Do Costing, Audit and FM-SM have any amendments?

No. The January 2027 RTPs for Papers 4, 5 and 6 have no amendment section, and the September 2026 ones had none either. Spend that time on RTP and MTP questions.

Papers 4, 5 and 6 need only the study material and the January RTP.

How I would fit the amendments into the last nine weeks

Group I starts on 2 January, 63 days from 31 October, and Group II on 8 January. Our exam dates post has the full timetable.

1. Download the six January 2027 RTPs from the BoS site this week.
2. Write the Paper 2 notifications and the Paper 1 announcements on one page.
3. Add the Rs 4,00,000 and Rs 8,00,000 limits to your salary notes.
4. Revise the September GST update, then add the January one when ICAI posts it.
5. Solve the RTP questions on these changes under a timer. Our post on using RTP, MTP and suggested answers gives the order.

One page of notes and the RTP questions cover most of what is new.

If you want to test these changes on paper before 2 January, the Gradehunt CA Inter test series has chapter-wise and full syllabus papers. You write by hand and upload, and ex-examiners check the copy within 48 hours with step-wise marks and comments. Your first paper is checked free.