CA Final Nov 2026 DT important questions: 9 repeat types

CA Final DT important questions for November 2026 are nine question types ICAI has set in each of its last four Paper 4 papers: the company computation with a 115BAA comparison, trusts, TDS and TCS, transfer pricing, a non-resident's income, foreign tax relief, procedure case questions, international tax theory, and the tax audit, GAAR and advance ruling trio. Most sit in the same slot every time. Below: where ICAI set each, the working that earns marks, and the trap.

DT is on Monday, 9 November 2026, under the Income-tax Act, 1961, as amended by the Finance Act, 2025, for A.Y. 2026-27. For marks by chapter, see our CA Final DT chapter-wise weightage and ABC analysis; this post is about the questions inside those chapters.

Where these DT important questions come from

Every reference is from ICAI's suggested answers for Paper 4, which print each question with its answer: May 2025 (PDF) (opens in a new tab), September 2025 (PDF) (opens in a new tab), January 2026 (PDF) (opens in a new tab) and May 2026 (PDF) (opens in a new tab).

ICAI's RTP for November 2026, Paper 4 (PDF) (opens in a new tab) repeats most of the types below. The grouping into types is ours. The May 2025, September 2025 and January 2026 papers were for A.Y. 2025-26, so check any rate or limit against the September 2025 study material before you copy it. The changes that apply for this attempt are listed in CA Final DT amendments for Nov 2026.

CA Final DT important questions: the 9 types at a glance

1. Company computation and the 115BAA comparison

Question 1, 14 marks and compulsory, was a company's total income in all four papers. In May 2025, January 2026 and May 2026, ICAI also asked whether opting for section 115BAA would be better. The RTP's Q14 (Ritz Ltd.) asks the same for 115BAA and 115BAB.

Worked example, May 2026 Q1: AB Ltd. had a net profit of ₹52 lakh and items to adjust, including NBFC interest paid after the return due date (section 43B), ₹3.2 lakh paid to IISc Bangalore for scientific research under section 35(1)(ii) and a loss on futures and options. ICAI's answer:

So it was better not to opt for 115BAA.

What wins marks: one line per adjustment with its section and reason, then both regimes side by side.

The trap: the 25% rate depends on turnover two years back, not this year's. Under 115BAA, the 10% surcharge applies whatever the income, and deductions like 35(1)(ii) go.

2. Trusts and special entities

Q3(a), 8 marks, was trusts in all four papers, and trusts came up again as MCQs: a business trust case in September 2025, a trust case in January 2026 (MCQs 9–12) and a trust merger with accreted income in May 2026 (MCQs 9–12).

January 2026 Q3(a)(i), 6 marks, asked for a school trust's total income, with anonymous donations, salary unpaid at year end and a payment by uncrossed cheque.

What wins marks: ICAI's order: income, 15% set apart, application, then anonymous donations under section 115BBC.

The trap: in ICAI's answer, the unpaid salary and the uncrossed-cheque payment are not application, and only ₹50,000 of the ₹1.5 lakh anonymous donations is taxed at 30%, because the higher of ₹1 lakh and 5% of donations is left out. Part (ii) of the same question, 2 marks, tested the ₹5 crore receipts limit under section 10(23C)(iiiad).

3. TDS and TCS sub-parts

Q4(a), 8 marks, was TDS or TCS in all four papers, in two to four short parts. May 2026 had four 2-mark parts, and its MCQ case I added TCS on a tour package and LRS remittances.

What wins marks: section, rate, threshold, then the amount, in that order.

The trap: small details decide the 2 marks. In May 2026, TDS under section 194R on a gold coin given to a distributor was 10% of its purchase price of ₹2.5 lakh (₹25,000), not its ₹3 lakh market value. Section 194T applied to ₹1.2 lakh of partner's interest but not to ₹20,000, which doesn't exceed the limit. Where the payer bears the tax, ₹2.7 lakh is grossed up to ₹3 lakh (₹2,70,000 × 100/90) before TDS.

4. Transfer pricing

Q4(b), 6 marks, was transfer pricing in all four papers: associated enterprises and ALP (May 2025), the TPO's adjustment (September 2025), the cost plus method (January 2026) and ALP from a range (May 2026). The RTP's Q20 asks for adjustments made suo moto.

Worked example, May 2026 Q4(b): Company A's operating profit was ₹72,975, against eight comparables. ICAI arranged them in ascending order and built the 35th to 65th percentile range:

₹72,975 falls outside the range, so ALP is the median: ₹81,300, an adjustment of ₹8,325.

The trap: rounding 5.2 down to the 5th value. When the position isn't a whole number, ICAI takes the next higher one; and when the price falls outside the range, the adjustment is to the median, not to the range's edge.

5. A non-resident's total income

Q2 had a 6-mark non-resident computation in all four papers: an NRI under Chapter XII-A (May 2025), an FII (September 2025), an NRI's total income (January 2026) and a Singapore cruise operator under section 44BBC (May 2026). The RTP adds a Swiss bank's branch (section 44C) and a ship (section 44B).

What wins marks: residential status, then what is taxable in India, then the special rate or presumptive section. The trap: deducting expenses where income is presumptive or taxed at a flat rate. The cruise-ship version is worked through in our DT weightage post.

6. Foreign tax relief

Q3(b), 6 marks, was a resident's foreign income with tax relief in all four papers. In May 2026, Mohan had royalty from Country X (taxable only there under the DTAA), interest from Country Y (taxable in both, credit in India) and agricultural income and a house property loss in Country Z (no DTAA). ICAI's answer gave foreign tax credit of ₹78,000: the lower of Indian tax on the interest at the 16.20% average rate (₹1,29,600) and the Country Y tax.

What wins marks: the average Indian rate, then relief country by country.

The trap: the exchange rate. Foreign tax deducted on 19 February 2026 is converted at the TTBR of the last day of the month before (31 January, ₹78), not the year-end rate. RTP Q18 (Mr. Deewan) tests the same with Country R.

7. Procedure case questions

Q5(a) asked for any two of three 4-mark cases in all four papers. They included provisional attachment and a notice under section 143(2) (May 2025), revision under section 263 and a notice under section 148A (September 2025), a notice after a defective return, DRC on a section 154 order and compounding (January 2026), and ITAT stay, a High Court appeal and DRC eligibility (May 2026).

What wins marks: issue, provision, analysis, conclusion. ICAI's examiners' comments show marks lost when the provision is missing, and most of these cases turn on a date or time limit.

8. International tax theory

Q5(b), 6 marks, was theory on BEPS or model conventions in all four papers: BEPS Action 13 and the static and ambulatory approach (May 2025), interpreting tax treaties and BEPS Action 11 (September 2025, set as Q5(b) and Q5(c), 3 marks each), the most favoured nation clause and UN Article 14 (January 2026), and business profits and the mutual agreement procedure under the OECD and UN models (May 2026).

What wins marks: OECD and UN positions side by side, in two columns, when ICAI asks for differences.

9. Tax audit, GAAR and advance rulings

Q6 had the same three parts in all four papers: tax audit (6 marks), GAAR or tax planning versus evasion (4) and advance rulings (4).

In May 2026 Q6(c), the Board for Advance Rulings rejected an application because the issue was pending before the High Court. ICAI's answer: valid, but only after a hearing and with reasons in the order; the applicant can appeal to the High Court within 60 days (extendable by 30).

The trap: stopping at "valid"; the precautions and the remedy carried marks too.

How to practise them

1. One type a day, oldest paper to newest, then the RTP question on that type.
2. Section and reason on every line, so a wrong figure keeps the method marks (step marking in CA exams).
3. Time it (how to attempt a CA Final paper in 3 hours).

ICAI's papers are on our CA Final past year question papers and CA Final RTP pages. If you might sit DT in May 2027 instead, read Income-tax Act 2025 in CA Final first: the section numbers change.

Important questions for other CA Final papers

• CA Final FR important questions: the Ind AS question types ICAI repeats
• CA Final AFM important questions: forex, derivatives, valuation and portfolio questions
• CA Final Audit important questions: the SA and ethics cases ICAI repeats
• CA Final IDT important questions: the GST and customs question types ICAI repeats
• CA Final IBS important questions: how the Paper 6 case studies are built

Frequently asked questions

What are the DT important questions for Nov 2026?

The nine types in the table above, each set in all four of ICAI's last papers.

Which are the CA Final DT important chapters?

Company computation, trusts, TDS and TCS, transfer pricing and non-resident taxation, about 54% of the printed marks (chapter-wise weightage).

Does ICAI repeat DT questions?

Not word for word, but the types and even the slots repeat: Q1 a company, Q3 trusts and foreign tax relief, Q4 TDS and transfer pricing.

Which Act applies to CA Final DT in Nov 2026?

The Income-tax Act, 1961, as amended by the Finance Act, 2025, for A.Y. 2026-27, with notifications and circulars up to 30 April 2026, per ICAI's RTP.

Is the RTP enough for DT?

No. The RTP has 20 questions and no trust question. Use it as one more question per type.

Put the nine types into one paper

A timed paper shows where you still lose marks. Our CA Final DT mock tests are full-syllabus papers on ICAI's latest pattern: 30% MCQs and 70% descriptive, 100 marks in 3 hours, every chapter covered with more weight on the most-asked, and every amendment applicable for November 2026 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. You can read preview pages of the first mock before you buy. For a dated mock schedule to 9 November, see our CA Final DT mock test guide, and for every subject, our CA test series and CA mock tests.