CA Final DT mock test Nov 2026: 3 mocks before 9 November
A good CA Final DT mock test copies Paper 4 exactly: 23 case-based MCQs (16 of 1 mark, 7 of 2 marks) for 30 marks, as in ICAI's Nov 2026 Mock Test Papers, then a compulsory company computation and any four of five descriptive questions, all under the Income-tax Act, 1961 for AY 2026-27. Write three such mocks by hand before DT on Monday, 9 November 2026, get each one checked, and fix what it shows before the next. That's the whole plan; the rest of this post is how.
DT is the first Group II paper, three days after Group I ends. If you're writing both groups, your DT mocks have to happen in October, because the first week of November belongs to FR, AFM and Audit.
What a CA Final DT mock test should test
A DT mock is only useful if it matches the paper you'll sit: same layout, same law, same mix of direct and international tax. From ICAI's Guidance Notes for November 2026 (PDF) (opens in a new tab) and the May 2026 Paper 4 (PDF) (opens in a new tab):
| Paper 4: Direct Tax Laws & International Taxation | |
|---|---|
| Date and time | Monday, 9 November 2026, 2 to 5 PM; 15 minutes' reading time from 1:45 PM |
| Part I | 23 MCQs, 16 of 1 mark and 7 of 2 marks (30 marks), mostly in case scenarios, on the OMR sheet (ICAI's Nov 2026 Mock Test Papers; May 2026 had 15 of 2 marks) |
| Part II | Six questions of 14 marks; Question 1 compulsory, any four of the other five (70 marks) |
| Negative marking | None |
| Law | Income-tax Act, 1961, as amended by the Finance Act, 2025; AY 2026-27 |
The full Final layout is in our CA Final exam pattern guide.
A DT mock should also follow the shape ICAI has kept for four papers in a row. In May 2025, September 2025, January 2026 and May 2026, Question 1 was a company's total income (often with a section 115BAA comparison), Question 3 had trusts plus a foreign tax relief computation, Question 4 had TDS/TCS plus transfer pricing, and Question 6 had tax audit, GAAR or tax planning, and advance rulings. International taxation took about 30%–32% of the printed marks every time. The chapter-by-chapter count is in our CA Final DT chapter-wise weightage and ABC analysis, so we won't repeat it here. The nine question types behind those slots, with the working that earns marks and the trap in each, are in CA Final DT important questions.
A mock that skips international tax, or puts theory where Q1's computation should be, is practice for a different paper.
Which Act and AY your DT mock must use for November 2026
For November 2026, DT is on the Income-tax Act, 1961, as amended by the Finance Act, 2025, for AY 2026-27, with notifications and circulars up to 30 April 2026. That is what ICAI's RTP for Paper 4, November 2026 (PDF) (opens in a new tab) says.
| Your attempt | Act | What to study from |
|---|---|---|
| CA Final November 2026 | Income-tax Act, 1961 (Finance Act, 2025; AY 2026-27; up to 30 April 2026) | September 2025 edition + RTP + Judicial Updates for November 2026 |
| CA Final May 2027 onwards | Income-tax Act, 2025 | ICAI's new editions "Applicable for May 2027 Exam Onwards" |
Sources: ICAI announcement, 5 December 2025 (PDF) (opens in a new tab) · study material notice for November 2026 (PDF) (opens in a new tab).
ICAI issued no Statutory Update for Paper 4 this time. The RTP says there were no significant notifications or circulars between 1 August 2025 and 30 April 2026, except Notification No. 54/2026, which is in the Judicial Update. The Finance Act, 2025 changes, the Judicial Update's rulings and two worked RTP examples are in CA Final DT amendments for Nov 2026.
So for November 2026, a DT mock written on the new Act's section numbers is the wrong practice, and so is one still on an older AY. If you might move Group II to May 2027, read Income-tax Act 2025 in CA Final first; that attempt needs different material.
Free CA Final DT mock test papers from ICAI
ICAI's own DT papers are free, and you should write them before any paid mock. For November 2026, ICAI ran DT as Mock Test Paper Series I on 17 September and Series II on 30 September (ICAI MTP announcement, PDF (opens in a new tab)). Both papers and their answers are still on ICAI's portals.
| ICAI material | What it is | Use it for | Where |
|---|---|---|---|
| MTP Series I and II (Sep 2026) | Two full DT papers with answers | Two timed 3-hour attempts | CA Final MTPs |
| RTP, November 2026 | 20 questions with answers, set on this attempt's law | Question practice and the cut-off | CA Final RTPs |
| Past papers and suggested answers | Real papers, with ICAI's own answers | Question style, how ICAI writes a computation | CA Final past papers |
One caution: past papers were set on earlier AYs. Use them for format, and check rates and limits against the RTP before you trust a figure.
How to write a DT mock in 3 hours: a time table
Treat a DT mock as the real paper: start at 2 PM, sit for three hours, write by hand. Our suggested clock for Paper 4:
| Clock | Block | What you do |
|---|---|---|
| 1:45 to 2:00 | Reading time | Read Q1, then choose your four optional questions. |
| 2:00 to 2:40 | MCQs (30 marks) | All 15, marked on the OMR sheet as you go. No blanks. |
| 2:40 to 3:15 | Q1 (14 marks) | Company computation in full, with numbered working notes. |
| 3:15 to 3:40 | Optional 1 | Your strongest computation (trust, TDS or non-resident). |
| 3:40 to 4:05 | Optional 2 | 14 marks |
| 4:05 to 4:30 | Optional 3 | 14 marks |
| 4:30 to 4:50 | Optional 4 | Your theory question (Q5(b) or Q6), point-wise. |
| 4:50 to 5:00 | Check | OMR sheet, final figures, every part attempted. |
Q1 gets 35 minutes because a company computation can't be finished in outline. Take that time back from the theory question, where short headed points score as well as paragraphs. The general method is in how to attempt a CA Final paper in 3 hours.
Where DT marks are lost in a mock
Most DT marks go on presentation and law details, not on not knowing the chapter. Look for these in every checked copy:
| Where marks go | What it looks like | The fix |
|---|---|---|
| Section numbers | No section cited, or a new-Act number in a November 2026 answer | Cite the 1961 Act section beside every adjustment |
| Computation format | One long list, no working notes, no final figure | Head-wise layout, numbered working notes, total income and tax stated |
| The 115BAA comparison | Computing only one option when the question asks which is better | Show both and write a one-line conclusion |
| TDS/TCS | Wrong rate or threshold, or the section missed | Rate, section and amount for every payment, in a table |
| International tax | ALP picked wrongly from a range; relief under section 90 vs 91 mixed up | One transfer pricing and one foreign tax relief question a week |
| MCQs | Left blank, or rushed after the descriptive part | Do them first, in a fixed block |
A mini example of a trap ICAI repeats. In January 2026, MCQ 13 was on cruise-ship income taxed on a presumptive basis under section 44BBC. ICAI's answer: 20% of ₹50 crore = ₹10 crore, and the ₹15 crore of expenses is irrelevant (January 2026 answers, PDF (opens in a new tab)). The trap is deducting the expenses. A good DT mock sets traps like this, and a good check tells you which one you fell into.
ICAI marks DT step by step, so a correct working with a wrong final figure still earns marks. A missing working earns none.
A 3-mock schedule before DT on 9 November
Three full DT mocks in October, each checked before the next, and no new full paper in the last week.
| When | Mock | Before it | After it |
|---|---|---|---|
| By 11 Oct | DT mock 1 | Revise Q1 company computation and TDS/TCS | Read the checked copy; list every mark cut by reason |
| By 20 Oct | DT mock 2 | Fix mock 1's top three reasons; revise trusts and transfer pricing | Compare: did the same reasons come back? |
| By 28 Oct | DT mock 3 | Non-resident taxation, foreign tax relief, theory (BEPS, GAAR, advance rulings) | Final error log, one page |
| 2 to 6 Nov | Group I exams | If you're writing both groups, no DT paper now | — |
| 7 to 8 Nov | No mock | RTP questions, Judicial Update, error log, 15 MCQs a day | Summary notes only on 8 Nov |
Group I-only students can stretch this by a few days; both-group students should keep it as is. ICAI's two MTPs count as practice papers too, so if you haven't written them yet, slot them before mock 1 or between mocks 1 and 2.
Why three and not six? Each mock is only worth the marks it helps you fix. Three checked and followed up teach more than six you only score.
How to judge the best test series for DT in CA Final
The best test series for DT in CA Final is the one set on your attempt's law and checked fast enough for you to fix mistakes before the next mock. Ask these before you pay:
- Is it set for November 2026? It should be on the 1961 Act, Finance Act, 2025, AY 2026-27, with every amendment applicable for this attempt tested.
- Does it follow Paper 4's pattern? 30% MCQs and 70% descriptive, 100 marks in 3 hours, with international tax in proportion.
- Is your handwritten copy checked line by line? A score alone won't tell you whether you lost marks on a section number, a working note or a rate.
- How soon does the checked copy come back? With five weeks left, a copy that takes a week to return costs you a mock.
- Are there suggested answers with provisions and working notes? That's what you compare your copy against.
- Can you see the paper before you buy? Preview pages show whether it's real Paper 4 practice.
- What does it cost for the papers you need? You shouldn't have to pay for a long course to get three good DT papers.
Frequently asked questions
Where can I get a CA Final DT mock test paper for November 2026?
ICAI's two November 2026 DT MTPs (17 and 30 September) and the RTP are free on our CA Final free resources page. For full papers checked line by line, see our CA Final DT mock tests.
Is there a CA Final direct tax mock test paper on the Income-tax Act 2025?
It isn't what you need for November 2026. Paper 4 in November 2026 is on the 1961 Act, AY 2026-27. The 2025 Act is examined from May 2027 onwards.
How many DT mock tests should I write before CA Final?
ICAI has no rule. ICAI's two MTPs plus about three full mocks, each checked and followed up, fits the five weeks left. Stop full papers by the end of October.
Should I skip international taxation in DT?
No. It took about 30%–32% of the printed marks in each of ICAI's last four papers, and its 6-mark parts sat in the same slots every time.
Is there negative marking in the CA Final DT MCQs?
No. ICAI's papers say there is no negative marking for a wrong answer, so never leave an MCQ blank.
Practise DT with a checked, affordable test series
Our CA Final DT mock tests are full-syllabus papers set for the November 2026 attempt: brand-new questions on ICAI's latest pattern, 30% MCQs and 70% descriptive, 100 marks in 3 hours, every chapter covered across the mocks with more weight on the most-asked, and every amendment applicable for November 2026 tested. You write by hand and upload one PDF. Every line is checked on 50+ parameters, and your checked copy comes back within 24 hours with ICAI-style step-wise marks, the reason for every mark cut and the correct line to write. Detailed suggested answers give the provisions, working notes and MCQ reasoning.
DT comes as part of CA Final Group II: 9 papers across DT, IDT and IBS, ₹429, valid 180 days. You can read preview pages of the first mock before you buy. Our other CA test series and CA mock tests for Final work the same way.