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Nov 2026 · Subscription

Every amendment that matters. One place.

10 examinable amendments across Direct Tax, IDT, Financial Reporting and Accounts — consolidated, dated, and tagged with exam relevance so nothing slips through on the Nov 2026 attempt.

All10DT3IDT3FR2Accounts2
Direct TaxAY 2026-27 (FY 2025-26)

Revised slab rates under the default new tax regime (s.115BAC)

The new tax regime under section 115BAC continues as the default. Slab thresholds and the standard deduction available to salaried taxpayers under the regime have been revised by the latest Finance Act. Taxpayers must opt out explicitly to use the old regime.

Exam relevance

High — computation questions in the Nov 2026 paper will use the revised slabs. Memorise the new-regime slabs and the standard deduction figure; expect a full computation requiring regime comparison.

Direct Tax1 April 2025

TDS/TCS rationalisation — revised thresholds and rates

Several TDS/TCS sections have had their threshold limits raised and a few rates trimmed to reduce compliance burden, including changes to thresholds on interest, rent and professional fees.

Exam relevance

Medium — frequently tested as 4-6 mark practical problems. Know the revised thresholds; ICAI expects the correct post-amendment rate, not the old one.

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