ICAI Opens US Income Tax Law Certificate Course Batch 4; 90-Hour Programme Runs September 3 to October 1

The Institute of Chartered Accountants of India has opened registrations for Online Batch 4 of its Certificate Course on US Income Tax Law. The batch is scheduled from September 3 to October 1, 2026, with online classes from 3:00 PM to 6:00 PM. ICAI published the current event notice on September 3 and linked both the detailed course brochure and the registration page.

The programme is aimed at ICAI members who want structured exposure to US federal income-tax concepts, return preparation, cross-border reporting and advisory work. The course material connects the programme to growing international-tax and outsourced finance opportunities, including work involving US individual and corporate returns and foreign-taxpayer compliance.

Who can enrol and what it costs

The course is open to members of ICAI. The published fee is ₹15,000 plus GST. ICAI states that a cancellation before commencement attracts a deduction of 10% of the gross fee, while no refund is available after the batch begins. If the minimum batch size is not achieved, the fee is refundable in full under the stated terms.

90 hours of learning, including self-study

The programme consists of 20 class days of three hours each, giving 60 hours of classroom instruction, plus 30 hours of self-study for a total learning commitment of 90 hours. Participants need 75% attendance, which translates to attendance on at least 15 of the 20 class days, to satisfy the course requirement for assessment eligibility.

What the syllabus covers

The course moves from the structure of the US tax system into practical return and reporting topics. The published curriculum includes federal, state and local tax concepts, the roles of the Internal Revenue Service and the US Treasury, and comparisons between the US and Indian tax systems.

Individual-tax coverage includes tax residency concepts such as the Green Card Test and Substantial Presence Test and forms including Form 1040, Form 1040NR, Form W-8BEN and Form W-9. Entity-tax modules cover C corporations, S corporations, limited liability companies and partnerships, including Form 1065 and Schedule K-1.

For members interested in international compliance, the syllabus includes US cross-border reporting forms such as Forms 8833, 5471, 5472, 8865 and 8621, along with the India-US tax treaty. It also covers FATCA, FBAR and Form 8938, as well as information reporting through forms such as 1099 and W-2.

Other modules address IRS procedure, professional ethics and Circular 230, tax software and case-based practical work. The breadth makes the programme relevant not only to return preparation but also to members working in global capability centres, tax outsourcing, mobility, international-tax support and cross-border advisory functions.

Assessment and CPE credits

The assessment is an online multiple-choice test with no negative marking. Participants must score at least 50% to pass. The first assessment attempt is included without a separate test fee. If the first test is not attempted or attended, subsequent assessment attempts carry a fee of ₹1,000 plus GST, according to the brochure.

ICAI states that eligible participants can receive 25 CPE hours after completing the training with the required attendance and another 5 CPE hours after passing the assessment.

Registration and practical planning

Registration is routed through ICAI's Digital Learning Hub. Members considering the programme should account for the 3 PM to 6 PM class timing across the September 3-October 1 window and the 75% attendance requirement before enrolling.

- Batch: Online Batch 4.

- Dates: September 3 to October 1, 2026.

- Class time: 3:00 PM to 6:00 PM.

- Eligibility: ICAI members.

- Fee: ₹15,000 plus GST.

- Learning duration: 60 classroom hours plus 30 self-study hours.

- Attendance requirement: 75%.

- Pass mark: 50% in the online MCQ assessment.

- CPE: 25 hours on qualifying completion of training and 5 additional hours on passing the assessment.

For ICAI members seeking an entry point into US-tax compliance or cross-border tax support, this batch offers a time-bound structured route with a detailed syllabus and CPE recognition. The immediate decision point is logistical: the course begins on September 3, so interested members should verify registration availability and their ability to meet the attendance threshold before committing.

Official source: View the official source document

Key takeaway

The course starts now and gives ICAI members a time-sensitive upskilling option in US tax compliance, cross-border reporting and global finance work.