CA Final DT Paper Review Nov 2026: Question-wise Analysis
CA Final DT paper review, Nov 2026 (Nov 26), in short: the Direct Tax Laws and International Taxation paper held on Monday, 9 November 2026 was average but lengthy for most students, and it kept ICAI's usual shape slot for slot: a company in Q1, trusts in Q3, TDS and transfer pricing in Q4, tax audit, GAAR and advance ruling in Q6. The surprise was in the MCQs: a whole case on penalties under sections 270A and 271AAD. Below is what each question tested and how it compares with ICAI's last four DT papers.
Where the question content comes from: ICAI hadn't posted the Nov 2026 DT paper on its website, icai.org, when we wrote this (11 November 2026); its Final course question papers page (opens in a new tab) lists only FR so far. So we read two separate student copies of the paper as sat, published by Zeroinfy, an educator site, and Careers360. The descriptive questions match word for word. The MCQs are the same, but in a different order (ICAI prints more than one booklet), so we describe them by topic, not number. Student reactions are from public posts, named.
CA Final DT paper review Nov 26: how the paper went
| Nov 2026 paper | |
|---|---|
| Date and time | Monday, 9 November 2026, 2 PM to 5 PM (IST) |
| Law tested | AY 2026-27, circulars up to 30 April 2026 |
| Part I | 30 marks: 23 MCQs (16 of 1 mark, 7 of 2 marks), four case scenarios plus 6 standalone MCQs |
| Part II | 70 marks: Q1 compulsory, then any 4 of Q2 to Q6, each 14 marks |
| Choice inside a question | Q5(a): answer any two of three |
| Negative marking | None, as per ICAI's Guidance Notes for Final, November 2026 (PDF) (opens in a new tab) |
What people said about it:
- On AIR1CA's Telegram channel, a poll asking "DT Paper Level?" drew about 19,700 voters: 34% "Average", 9% "Easy", 6% "Hard", the rest just watching. Its review post read: "Easy but lengthy Maximum Questions are repeated (including MCQ)".
- Careers360 reported students found it "easy to moderate": MCQs easy, descriptive average, "average but lengthy" overall.
- Zeroinfy rated it "Moderate to Challenging (preliminary)", flagging "potential time pressure in calculation-intensive questions", as its own editorial view.
So the honest summary is: a familiar paper that needed fast writing.
Question-wise analysis: what each question tested
Marks are as printed on the paper. Chapter tags and tiers are our own reading, as in our CA Final DT chapter-wise weightage post.
Part I: the 23 MCQs (30 marks)
| Set | Marks | What it tested |
|---|---|---|
| Case: Mr. Vipin, virtual digital assets (5 MCQs) | 6 | Bitcoin trading income; 194S TDS and tax on an NFT; Bitcoin gifts under 56(2)(x); total tax under 115BAC |
| Case: M/s John Inc., a London company (5 MCQs) | 7 | Royalty under the DTAA or 115A; debenture interest; GDR dividend; business income; total income |
| Case: M/s PR Foundation, a REIT (4 MCQs) | 6 | Dividend in the REIT's and a unitholder's hands; TDS on distributed interest; total income; the REIT's tax |
| Case: M/s KD Pvt. Ltd., penalties (3 MCQs) | 5 | 270A penalty on a 143(3) and a 147 order; a false invoice under 271AAD and 276C |
| Standalone (6 MCQs) | 6 | Buy-back of shares; clubbing of a wife's gift; ITAT appeal fee; the 155(1A) time limit; 92CE additional income-tax; interest on enhanced compensation |
The format matched the MTPs. ICAI's last four DT papers had 15 MCQs of 2 marks each; this one had 23, the split ICAI used in its Nov 2026 Mock Test Papers.
Part II: descriptive (70 marks)
| Question | Marks | What it tested | Chapter (tier) |
|---|---|---|---|
| Q1 | 14 | Bardhaman Technologies Ltd., a manufacturer set up in 2017-18: total income and tax after adjustments for goodwill, CSR, Ind AS 109 ECL, a forex loss, an electoral trust, a subsidy and WDV blocks. Then: would 115BAA or 115BAB be better? | Company computation (A) |
| Q2(a)(i) | 4 | A firm: late MSME payment (43B(h)), partners' remuneration and interest | Companies and other entities (A) |
| Q2(a)(ii) | 4 | Liquidation: land and cash distributed to a shareholder | Capital gains (B) |
| Q2(b) | 6 | A foreign company's Indian branch: head office expenditure under 44C and the loss to carry forward | Non-resident taxation (A) |
| Q3(a)(i) | 3 | A trust hospital favouring the founder's son: can 12AB registration be cancelled? | Trusts (A) |
| Q3(a)(ii) | 3 | A charitable trust's total income | Trusts (A) |
| Q3(a)(iii) | 2 | A temple repair contribution claimed as corpus | Trusts (A) |
| Q3(b) | 6 | Income from two non-DTAA countries: relief under section 91 | Double taxation relief (B) |
| Q4(a) | 8 | 194Q vs 206C(1H); freight on natural gas; salary TDS | TDS and TCS (A) |
| Q4(b) | 6 | Associated enterprise and deemed AE tests | Transfer pricing (A) |
| Q5(a) | 8 (any two of three) | (i) a 264 petition after an omission in the return; (ii) a notice to an amalgamated company; (iii) a 220(2A) waiver after MAP | Appeals and revision (B); assessment procedure (B) |
| Q5(b) | 6 | Hybrid mismatches; OECD vs UN Model on royalty | BEPS and model conventions (B) |
| Q6(a) | 6 | A staff bus hired with no TDS: Form 3CD reporting and ethics | Tax audit and ethics (B) |
| Q6(b) | 4 | Planning, management or evasion; leasing vs buying and GAAR | Tax planning and GAAR (C) |
| Q6(c) | 4 | A non-resident's advance ruling: fee and time limits | Advance rulings (C) |
Every one of the nine question types in our CA Final DT important questions post came up, most in their usual slot.
Chapter weightage: this paper vs ICAI's last four
Our weightage post counted ICAI's May 2025 to May 2026 papers. Counted the same way (114 printed marks, the first two options of Q5(a)):
| Chapter | Last 4 papers | Nov 2026, our count |
|---|---|---|
| Company computation and other entities | 14–22 | 18: Q1, Q2(a)(i) |
| Trusts and special entities | 12–16 | 14: Q3(a), the REIT MCQ case |
| Non-resident taxation | 6–14 | 13: Q2(b), the John Inc. MCQ case |
| TDS and TCS | 8–16 | 8: Q4(a) |
| Transfer pricing | 6–12 | 7: Q4(b), the 92CE MCQ |
| Tax audit and ethics | 6 | 6 |
| Double taxation relief | 6 | 6 |
| BEPS, treaties, model conventions | 6 | 6 |
| Digital transactions | 0–6 | 6: the VDA MCQ case |
| Assessment procedure | 2–12 | 5: Q5(a)(ii), the 155(1A) MCQ |
| Capital gains | 2–8 | 5: Q2(a)(ii), the buy-back MCQ |
| Appeals, revision, dispute resolution | 2–8 | 5: Q5(a)(i), the ITAT fee MCQ |
| Penalties and black money | 0–4 | 5: the KD Pvt. Ltd. MCQ case |
| Tax planning and GAAR | 4–6 | 4 |
| Advance rulings | 4 | 4 |
| Other heads, clubbing, deductions | 2–6 | 2: the clubbing and enhanced compensation MCQs |
The rows add to 114; the VDA and REIT cases are counted whole.
Three takeaways:
- The A list decided it again: company, trusts, non-residents, TDS and TP took 60 of 114 marks, inside the last four papers' 58–66.
- International tax held steady at 36 of 114, as in September 2025 and May 2026.
- Penalties is the only chapter above its range: 5 marks, against at most 4 before.
What was new in the DT paper Nov 26 vs the RTP and Judicial Update
- Q5(a)(i) is built on a Judicial Update case. It follows case 6 of ICAI's Judicial Update for November 2026 (PDF) (opens in a new tab), Crown Electromechanical (P.) Ltd. v. PCIT (Calcutta High Court): an omission in the return, a 143(1) demand and a 264 petition. The figures differ. Our CA Final DT amendments Nov 2026 post lists this case.
- Q2(b) tests section 44C, like Judicial Update case 3 (American Express Bank, Supreme Court) and a case scenario in ICAI's RTP for November 2026, Paper 4 (PDF) (opens in a new tab).
- Q5(a)(ii), a notice to an amalgamated company, is a similar topic to RTP MCQ 10.
- Q1's 115BAA or 115BAB choice turns on facts like the set-up year (2017-18 here); RTP Q14 covers the 115BAB conditions.
- The 92CE MCQ is close to the secondary adjustment part of RTP Q20.
- Not in the RTP's MCQs: VDAs, REITs, penalties, buy-back and 155(1A).
Compare it yourself with CA Final RTP Nov 2026 with answers.
The last DT paper under the 1961 Act. ICAI's announcement on the Income-tax Act, 2025 (PDF) (opens in a new tab) applies the new Act to Final Paper 4 from May 2027; see Income-tax Act, 2025 for CA Final May 2027.
MCQ notes
Check MCQs against ICAI's answers. ICAI's own MCQ answers come only with its suggested answers. If you check against an educator's video, match each MCQ by its words, not its number: the penalty case is Case I in one booklet and Case IV in another.
What to do now
DT is done; two papers are left. IDT is on Wednesday, 11 November 2026, 2 PM to 5 PM, and IBS on Friday, 13 November 2026, 2 PM to 6 PM, as per ICAI's Guidance Notes. See CA Final IDT important questions and, for the open-book IBS, how to prepare for CA Final Paper 6 IBS.
After the exams: ICAI posts the question paper and, weeks later, suggested answers on icai.org. Issue, provision, analysis and conclusion each earn marks, as Q5(a) asked outright; step marking in CA exams explains how.
If you write DT again: keep the A list first, but don't skip the small chapters: penalties, VDAs and REITs took 17 MCQ marks. ICAI's past papers are on our CA Final past year question papers page; our CA Final DT mock test post explains how to practise.
Frequently asked questions
Was the CA Final DT Nov 2026 paper tough?
Most voters said no: in AIR1CA's poll, 34% chose "Average", 9% "Easy" and 6% "Hard". Careers360 reported easy to moderate.
Was the CA Final DT paper lengthy in Nov 2026?
Yes. AIR1CA and Careers360 both called it lengthy, and Zeroinfy flagged time pressure in the calculation-heavy questions.
Which chapters had the most weight in CA Final DT Nov 2026?
Company computation and other entities (18 of 114 printed marks, our count), then trusts (14) and non-resident taxation (13).
Where can I download the CA Final DT Nov 2026 question paper?
From ICAI's question papers page for the Final course (opens in a new tab) on icai.org, once ICAI posts it. As of 11 November 2026, only the FR paper was up.
When will ICAI release the CA Final DT suggested answers for Nov 2026?
ICAI hasn't announced a date. It posts suggested answers some weeks after each attempt; for the last attempt, see CA Final suggested answers May 2026.
Next: IDT on 11 November, IBS on 13 November
Our CA Final Audit paper review Nov 2026 can wait till after IBS. CA mock tests on ICAI's latest pattern, written by hand in 3 hours (IBS: 4 hours) with every line of your answer sheet checked, are on the CA Final IDT test series and CA Final IBS test series pages, and the DT papers on the CA Final DT test series page. All three are on the CA Final Group II test series page. Every paper of our CA test series is on the home page.