CA Final DT chapter-wise weightage & ABC analysis Nov 2026
Quick answer: CA Final DT chapter-wise weightage, counted from ICAI's last four papers, puts five areas on top: company computation (14–22 marks printed per paper, always the compulsory Question 1), trusts and special entities (12–16), TDS and TCS (8–16), transfer pricing (6–12) and non-resident taxation (6–14). All five came up in every paper and together took 248 of the 456 marks ICAI printed, about 54%, or 58–66 marks a paper. Revise them first, then the B list below. DT is on Monday, 9 November 2026, the first paper of Group II, so you have about five weeks.
ICAI publishes DT weightage only by section, as a percentage range. It doesn't publish chapter-wise marks. So we went through ICAI's four most recent Paper 4 papers (May 2025, September 2025, January 2026 and May 2026), question by question, and tagged each one to the chapter of ICAI's study material it actually tested. Every paper is linked below, so you can check any line yourself.
How to read these numbers
Each DT paper prints 114 marks, but you answer only 100:
- Part I of the paper: 15 MCQs of 2 marks each, mostly in three integrated case studies, so 30 marks, all compulsory. ICAI's Mock Test Papers for Nov 2026 have 23 MCQs instead (16 of 1 mark, 7 of 2 marks), still 30 marks. There is no negative marking, as ICAI's Guidance Notes for November 2026 (PDF) (opens in a new tab) confirm.
- Part II of the paper: six questions of 14 marks each. Question 1 is compulsory, and you answer any four of the other five.
So "TDS had 16 marks" means 16 marks printed on the paper. If they sat in a question you could skip, you might never have written them. Where ICAI said "answer any two of three" (Question 5(a) in all four papers), we've counted the first two options, so every paper adds up to its printed 114.
Our sources are ICAI's own suggested answers for Paper 4:
- May 2025 (PDF) (opens in a new tab)
- September 2025 (PDF) (opens in a new tab)
- January 2026 (PDF) (opens in a new tab)
- May 2026 (PDF) (opens in a new tab)
Tagging a question to a chapter is our own reading, using the 28 chapters of ICAI's Paper 4 study material (opens in a new tab). DT questions mix chapters more than most. We've counted residential status MCQs under non-resident taxation, the interest limitation rule (section 94B) under transfer pricing, share buybacks under capital gains, and a trust's TDS question by its main issue. Someone else could move a few of these and shift a chapter by 2–4 marks, but not the overall order.
CA Final DT chapter-wise weightage: the last 4 papers
These are the marks printed per chapter, MCQs and descriptive together:
| Chapter (study material) | May 2025 | Sep 2025 | Jan 2026 | May 2026 | Asked in |
|---|---|---|---|---|---|
| Computation for companies and other entities (Ch 3, 9) | 22 | 18 | 14 | 14 | 4 of 4 |
| Trusts and special entities (Ch 10) | 12 | 16 | 16 | 16 | 4 of 4 |
| TDS and TCS (Ch 13) | 8 | 10 | 10 | 16 | 4 of 4 |
| Transfer pricing (Ch 24) | 12 | 10 | 10 | 6 | 4 of 4 |
| Non-resident taxation (Ch 21) | 6 | 10 | 8 | 14 | 4 of 4 |
| Tax audit and ethical compliances (Ch 20) | 6 | 6 | 6 | 6 | 4 of 4 |
| Double taxation relief (Ch 22) | 6 | 6 | 6 | 6 | 4 of 4 |
| BEPS, tax treaties and model conventions (Ch 25–28) | 6 | 6 | 6 | 6 | 4 of 4 |
| Assessment procedure (Ch 14, 15, 18) | 12 | 6 | 4 | 2 | 4 of 4 |
| Capital gains (Ch 4) | 2 | 6 | 8 | 4 | 4 of 4 |
| Appeals, revision and dispute resolution (Ch 16, 17) | 2 | 4 | 6 | 8 | 4 of 4 |
| Tax planning, avoidance and GAAR (Ch 11) | 4 | 6 | 4 | 6 | 4 of 4 |
| Advance rulings (Ch 23) | 4 | 4 | 4 | 4 | 4 of 4 |
| Other heads, clubbing, set-off and deductions (Ch 1, 2, 5–8) | 4 | 2 | 4 | 6 | 4 of 4 |
| Taxation of digital transactions (Ch 12) | 6 | – | 4 | – | 2 of 4 |
| Penalties, undisclosed income and black money (Ch 19) | 2 | 4 | 4 | – | 3 of 4 |
| Total printed | 114 | 114 | 114 | 114 |
Fourteen of the sixteen areas came up in every paper. Digital transactions (VDA, e-commerce TDS, equalisation levy) and the black money and penalty chapter came up in two and three papers, as MCQs or short parts.
Four things stand out:
- Question 1 has been a company computation every time. A manufacturing or service company's total income from its profit and loss account, 14 marks, compulsory. In May 2025, January 2026 and May 2026, ICAI also asked whether opting for section 115BAA would be better.
- The descriptive paper has a fixed shape. Q3 was trusts (8) plus a foreign tax relief computation (6) in all four papers. Q4 was TDS/TCS sub-parts (8) plus transfer pricing (6). Q6 was tax audit (6), tax planning or GAAR (4) and advance rulings (4). Only Q2 moved around, and even there a 6-mark non-resident computation came every time.
- Trusts have an MCQ case too. Every paper had trust or special-entity MCQs on top of Q3: a business trust (REIT) case in September 2025, a full trust case in January 2026 and an accreted income case in May 2026.
- Tax audit, foreign tax relief, international theory and advance rulings never changed size. Exactly 6, 6, 6 and 4 marks in each of the four papers.
None of this is an ICAI rule, and the next paper can change. But a pattern that holds four papers in a row is worth practising for.
Question by question: which chapter ICAI set
Part I, the MCQs:
| MCQs | May 2025 | Sep 2025 | Jan 2026 | May 2026 |
|---|---|---|---|---|
| Case study I | Company dividends, 80M, search block period, abatement, ITAT time limit (1–5) | Clubbing, development agreement TDS, grandfathered LTCG, updated return (1–4) | Interest limitation, resale price method, foreign asset disclosure and penalty, gift and clubbing (1–5) | TDS on purchase of goods, TCS on tour package and LRS, updated return (1–5) |
| Case study II | Equalisation levy, trust's TDS and application, VDA TDS (6–9) | False-entry penalty, tax evasion, 270A penalty (5–7) | E-commerce TDS, professional fees TDS, tax on presumptive income (6–8) | Non-resident's dividend, LTCG under special provisions and its rate (6–8) |
| Case study III | Associated enterprises, primary and secondary adjustment (10–12) | Business trust distributions and TDS, residential status (8–12) | Trust: corpus, accumulation, application, anonymous donations (9–12) | Trust merger: accreted income and tax on it (9–12) |
| Independent | SFT penalty, investment fund, buyback (13–15) | Cruise ships on presumptive basis, resale price method, associated enterprise (13–15) | Cruise ships on presumptive basis, Dispute Resolution Committee, VDA tax (13–15) | Tax planning or avoidance, NPS deduction, government employee abroad (13–15) |
Part II, the descriptive questions:
| Question (marks) | May 2025 | Sep 2025 | Jan 2026 | May 2026 |
|---|---|---|---|---|
| Q1 (14, compulsory) | Company formed from a firm, with 115BAA comparison | Company total income | Company with two units, with 115BAA comparison | Company total income, with 115BAA comparison |
| Q2 | LLP with SEZ and 35AD deductions (8) · non-resident under Chapter XII-A (6) | AOP and member's tax (4) · buyback and liquidation (4) · FII (6) | Land transfer to holding company (4) · buyback tax (4) · NRI's total income (6) | Gold jewellery and 54F (4) · closely held company's losses (4) · non-resident cruise operator (6) |
| Q3 | Three trust cases (8) · foreign tax relief (6) | Trust's total income (8) · foreign tax relief (6) | School trust and 10(23C) (8) · foreign tax relief (6) | Trust registration, deemed application, electoral trust (8) · relief under DTAA and without (6) |
| Q4 | TDS/TCS: purchase of goods, commission, e-auction portal (8) · associated enterprises and ALP (6) | TDS: flat purchase, salary, cash withdrawal (8) · associated enterprise, TPO's adjustment (6) | TDS/TCS: land, cash withdrawal, LIC maturity (8) · cost plus ALP (6) | TDS: gold coin to distributor, partner's interest, grossing up, interest after death (8) · ALP from a range (6) |
| Q5(a) (8, any two of three) | Provisional attachment · notice u/s 143(2) · TDS credit recovery | Revision u/s 263 · notice u/s 148A during 154 · trust's TDS default | Notice after a defective return · DRC on a 154 order · compounding | ITAT stay · High Court appeal · DRC eligibility |
| Q5(b) (6) | BEPS Action 13 · static and ambulatory approach | Interpreting tax treaties · BEPS Action 11 | Most favoured nation and BEPS · UN Article 14 | Business profits, OECD and UN · mutual agreement procedure |
| Q6 | Tax audit and cash receipts (6) · GAAR (4) · advance ruling (4) | Tax audit on 94B (6) · planning or evasion (4) · advance ruling (4) | Tax audit, MSME payments (6) · GAAR (4) · advance ruling (4) | Tax auditor's ethics on 195 (6) · planning or evasion (4) · advance ruling (4) |
One note if you practise from these: ICAI accepted two options as correct for one MCQ in May 2025 (MCQ 1), September 2025 (MCQ 5) and January 2026 (MCQ 4).
CA Final direct tax chapter-wise weightage vs international taxation
ICAI's syllabus splits Paper 4 into Part I: Direct Tax Laws and Part II: International Taxation, as the Guidance Notes show. In the question paper, though, "Part I" means the MCQs and "Part II" the descriptive questions. International taxation isn't a separate section of the paper: it runs through both.
Adding up our table:
| May 2025 | Sep 2025 | Jan 2026 | May 2026 | |
|---|---|---|---|---|
| Direct tax laws (Ch 1–20) | 80 | 78 | 80 | 78 |
| International taxation (Ch 21–28) | 34 | 36 | 34 | 36 |
So about 30%–32% of the printed marks were international taxation in every paper: non-resident taxation, transfer pricing, foreign tax relief, the theory question and advance rulings. If you were planning to "leave international tax", that's roughly a third of the paper, and five of its sub-questions have sat in the same slots every time.
CA Final DT chapter-wise weightage, new syllabus: ICAI's section ranges
ICAI's section-wise weightage for Paper 4 (PDF) (opens in a new tab) applies "till further changes are made" and allows a deviation of up to ±5%. Here are its ranges beside the marks we counted, as a share of the 114 printed:
| Section | What's in it | ICAI range | Printed marks per paper (May 25, Sep 25, Jan 26, May 26) |
|---|---|---|---|
| I (i) | Computation for companies and other entities | 20%–23% | 28, 26, 26, 24 (21%–25%) |
| I (ii)–(iv) | Trusts and special entities, anti-avoidance, digitalisation | 20%–22% | 22, 22, 24, 22 (19%–21%) |
| I in all | 40%–45% | 50, 48, 50, 46 (40%–44%) | |
| II | TDS/TCS, authorities, assessment, appeals, dispute resolution, unethical practices, tax audit | 20%–30% | 30, 30, 30, 32 (26%–28%) |
| III | International taxation | 30%–35% | 34, 36, 34, 36 (30%–32%) |
Allowing for the ±5% deviation, every paper sat inside ICAI's ranges. Section II has stayed in the upper half of its range, and Section III near its lower end. The ranges for every paper are in CA Final syllabus and paper weightage.
What's in and out for November 2026
- The law: ICAI's RTP for November 2026, Paper 4 (PDF) (opens in a new tab) says the Income-tax Act, 1961, as amended by the Finance Act, 2025, with notifications and circulars up to 30 April 2026, is relevant. The assessment year is A.Y. 2026-27.
- Study material: the September 2025 edition plus the RTP plus the Judicial Update for November 2026, as ICAI's study material notice (PDF) (opens in a new tab) lists. No Statutory Update was issued for Paper 4 this time.
- May 2027 is different. From May 2027, Paper 4 is on the Income-tax Act, 2025, with new section numbers. If you might move Group II to May 2027, read Income-tax Act 2025 in CA Final before you plan.
The RTP has 20 questions: two MCQ case scenarios and an independent MCQ, then seven descriptive questions. They include a company computation, clubbing, TDS/TCS, SFT reporting, foreign tax relief, a non-resident shipping and cruise question, and transfer pricing. That's almost the same skeleton as the papers. How to use them in the last weeks is in ICAI RTP and MTP explained.
ABC analysis for CA Final DT, November 2026
This is our priority order, built from the four papers and ICAI's ranges. It isn't an ICAI list.
| Tier | Chapters | Why |
|---|---|---|
| A: revise first, practise in full | Company computation (PGBP, 115BAA comparison) · Trusts and special entities · TDS and TCS · Transfer pricing · Non-resident taxation | Asked in all 4 papers, 58–66 printed marks a paper, about 54% of the total. Q1, Q3(a), Q4(a), Q4(b) and the Q2 non-resident part every time. |
| B: one question each, then a second | Foreign tax relief · Tax audit · BEPS, treaties and model conventions · Assessment procedure · Appeals and dispute resolution · Capital gains | The first three are 6 marks in every paper, always in the same slot. Assessment and appeals feed Q5(a) and the MCQs. |
| C: short notes and the RTP questions | Tax planning and GAAR · Advance rulings · Other heads, clubbing and deductions · Digital transactions · Penalties and black money | Mostly 2-mark MCQs or 4-mark parts. |
C doesn't mean skip. GAAR or tax planning and advance rulings have been a 4-mark part in every paper, so that's 8 marks you can almost count on. Both are short chapters. "DT important questions" for theory are, from these papers, GAAR scenarios, planning versus evasion, who can apply for an advance ruling and when a ruling can be rejected.
A worked example: the cruise-ship rule ICAI set three times
May 2026's Q2(c), for 6 marks, was about NWG Cruises Ltd., a Singapore company running passenger cruises. Its receipts for FY 2025-26: ₹40 crore from passengers embarking in India, ₹15 crore for tickets sold abroad for cruises touching Indian ports, ₹10 crore for cruises entirely outside India, ₹5 crore from cargo, and ₹3 crore interest on an Indian bank FD. It also paid ₹8 crore lease rent for the ship to a sister company.
| Item | Working | Result |
|---|---|---|
| Cruises touching Indian ports | ₹40 crore + ₹15 crore = ₹55 crore, at 20% | ₹11,00,00,000 |
| Cargo (on ICAI's assumption it's shipped at an Indian port) | 7.5% of ₹5 crore under section 44B | ₹37,50,000 |
| Lease rent of ₹8 crore | Not deductible on a presumptive basis | – |
| Cruises entirely outside India | Not taxable in India | – |
| FD interest | Income from other sources | ₹3,00,00,000 |
| Total income | ₹14,37,50,000 |
These are ICAI's figures in its May 2026 answers (PDF) (opens in a new tab). The lease rent is exempt in the sister company's hands under section 10(15B). The same rule (section 44BBC) was MCQ 13 in January 2026 (PDF) (opens in a new tab): 20% of ₹50 crore = ₹10 crore, with ₹15 crore of expenses irrelevant. It was MCQ 13 in September 2025 too, and the November 2026 RTP has a ship question again. The trap every time is deducting expenses or leaving out receipts collected abroad or by agents.
A five-week DT revision order
DT is on 9 November, the day Group II starts, with Group I ending on 6 November (full timetable). Our suggestion:
- This week: Q1. Two full company computations, timed at about 35 minutes each, ending with the 115BAA comparison. Note every PGBP item that came up: 43B (including 43B(h) for MSME payments), 40(a) for TDS defaults, payments for scientific research and depreciation on a block.
- Next week: trusts and TDS/TCS. Trust total income, application and accumulation, anonymous donations, accreted income, business trusts; then one TDS/TCS set a day.
- Week 3: international A list. Associated enterprises, ALP by each method and from a range, secondary adjustment; non-resident computations under Chapter XII-A, 44BBC and 44B; foreign tax relief under sections 90 and 91.
- Week 4: the B list. One Q5(a) case-law answer a day (issue, provision, analysis, conclusion), a tax audit question, a capital gains question, and the BEPS, treaty and model convention theory.
- Last days: C list and MCQs. GAAR and advance ruling notes, the RTP's 20 questions, the Judicial Update, and 15 case-study MCQs a day. 8 November: summary notes only.
Fit one full DT mock in each of the first three weeks. A timed mock shows whether you lose marks in Q1 or simply run out of time before Q6. Our CA Final last 30 days mock test plan shows how to slot DT around IDT and IBS, and how to attempt a CA Final paper in 3 hours covers question choice. ICAI marks DT workings step by step, as explained in step marking in CA exams.
Frequently asked questions
Which chapters are most important in CA Final DT for November 2026?
On ICAI's last four papers: company computation, trusts and special entities, TDS and TCS, transfer pricing and non-resident taxation. All five came up every time and took about 54% of the printed marks (248 of 456).
Is there a CA Final DT chapter-wise weightage PDF from ICAI?
No. ICAI publishes only a section-wise weightage (PDF) (opens in a new tab) with three sections and ±5% deviation allowed. Any chapter-wise figure, including ours, is counted from past papers. Our counts come from ICAI's own suggested-answer PDFs, linked above.
What is the weightage of international taxation in CA Final DT?
ICAI's range for Section III is 30%–35%. In the last four papers it took 34–36 of the 114 printed marks, about 30%–32%, every time.
Will the DT weightage change for the new Income-tax Act from May 2027?
ICAI's weightage document applies "till further changes are made". Its note says that when a new law replaces an old one, the corresponding provisions of the new law take their place in the syllabus. So the section ranges carry on until ICAI says otherwise, but the section numbers you write will change.
Can I skip advance rulings or GAAR?
We wouldn't. Each has been a 4-mark part of Question 6 in all four papers, and both are short chapters. Together that's 8 marks in a question many students choose to attempt.
Find out which tier costs you marks
A weightage table tells you where the marks are. Only a checked paper tells you where you lose them. Our CA Final DT mock tests, part of our CA mock test series, are full-syllabus papers on ICAI's current pattern: 30% MCQs and 70% descriptive, 100 marks in 3 hours. Every chapter is covered across the mocks, with more weight on the most-asked, and every amendment applicable for November 2026 is tested.
You write by hand and upload one PDF. Your checked copy comes back within 24 hours, with ICAI-style step-wise marks and the reason for every mark cut, including the correct line to write. You'll see whether your marks go in the Q1 computation, a TDS rate or the international part.
If you're choosing a CA test series for the whole of CA Final Group II, DT comes first, on 9 November, so its mocks should come first too. You can read preview pages of the first mock before you buy. ICAI's own past papers and RTPs are on our CA Final past year question papers page, and the FR version of this analysis is in CA Final FR chapter-wise weightage. For a 3-hour time plan and a 3-mock schedule before 9 November, read CA Final DT mock test.