A CA Final Group II test series should give you full-length papers in Direct Tax, Indirect Tax and Integrated Business Solutions, set on ICAI's current pattern and written in the real time: 3 hours for Papers 4 and 5, and 4 hours, open book, for Paper 6. Each paper should come back checked step by step, so you see where a computation lost marks or a case answer stayed general. For the full CA Final test series, including Group I, see the CA Final test series page.
The three Group II papers and their pattern
From ICAI's Guidance Notes for CA Final (PDF) (opens in a new tab):
- Papers 4 and 5: 100 marks each, 30 marks of case-based MCQs (23 MCQs, 16 of 1 mark and 7 of 2 marks, in ICAI's Mock Test Papers for Nov 2026 and in our mocks; compulsory, no negative marking) and 70 marks descriptive. Paper 4 has Part I Direct Tax Laws and Part II International Taxation. Paper 5 has Part I GST (80 marks) and Part II Customs & FTP (20 marks) (ICAI weightage document, PDF (opens in a new tab)).
- Paper 6: five case studies of 25 marks, attempt any four. Each case has 10 marks of MCQs and 15 marks of descriptive questions, so MCQs are 40% of the paper.
- Papers 4 and 5 run 2 to 5 PM, Paper 6 runs 2 to 6 PM, with 15 minutes of advance reading time from 1.45 PM (ICAI exam notification, PDF (opens in a new tab)).
How ICAI passes you in Group II
ICAI's rule is the same for both groups (FAQs on the Final examination, Q 4.10, PDF (opens in a new tab)): in one sitting, 40% or more in every paper of the group and 50% or more of the group's total marks. You don't have to clear Group II in the same sitting as Group I.
For Group II, that is at least 40 in each of DT, IDT and IBS, and 150 out of 300 in total. IBS counts exactly like the tax papers: a weak IBS can sink the group even if DT and IDT are strong.
If you appear in all three papers and miss the group, any paper where you scored 60% or more is exempted for the next three attempts (FAQs, Q 4.11, PDF (opens in a new tab)). The details are in CA Final exemption rules.
When to write your Group II mocks
- Start with the tax papers, once you have read each subject fully. IBS is a multidisciplinary case study, so it goes better once the other papers are revised.
- Give each IBS mock a whole afternoon.
- Leave a day after each mock to fix it.
- Rotate DT, IDT and IBS so no paper goes cold.
- Use your real IBS material in the mock, the same printed or handwritten notes you'll carry to the exam.
- Writing both groups? Don't leave Group II mocks to the end.
Our CA Final last 30 days mock test plan lays this out day by day.
What changes from paper to paper
- DT is long computations in a clear format. Each adjustment needs a reason, and total income and tax must be finished. ICAI has announced the attempt from which Paper 4 is examined under the Income-tax Act, 2025 (ICAI announcement, PDF (opens in a new tab)); check what's applicable for your CA attempt.
- IDT needs a provision behind every line: taxable or exempt, credit allowed or blocked, and under which section.
- IBS is open book. You may bring your own material in hard copy, such as study material, bare Acts and your notes, but no phones or other electronic devices, and you must write in your own handwriting without pasting from the material (Guidance Notes, PDF (opens in a new tab)). ICAI's skill-wise weightage (PDF) (opens in a new tab) gives Paper 6 no marks for plain knowledge. ICAI's Case Study Digests are on its Paper 6 page (opens in a new tab); see also how to prepare for CA Final Paper 6 IBS.
Common Group II mistakes, from ICAI's examiners
Quoted from the examiners' comments ICAI publishes for each paper, from the two most recent Group II sittings.
DT. "A large number of examinees attempted the question only partially and could not complete the computation of total income and tax liability" (Final Group II suggested answers, PDF (opens in a new tab)). Elsewhere, examinees "either repeated the facts given in the question or write the conclusion without providing its legal basis" (same PDF).
IDT. "Many examinees also did not substantiate their answers with appropriate legal reasoning" (suggested answers, PDF (opens in a new tab)). Examiners also flagged "the absence of proper notes, explanations and references to relevant legal provisions, which impacted the overall quality of answers" (Final Group II examiners' comments, PDF (opens in a new tab)).
IBS. Open book doesn't mean copying. Examinees "preferred to copy the general description of the indicated elements from the study material" (suggested answers, PDF (opens in a new tab)), and on another case "preferred to simply copy the description of four pillars of Value for Money as provided in the study material" (examiners' comments, PDF (opens in a new tab)).
More are in ICAI examiners' comments: common mistakes.
Each Group II mock is written by hand and uploaded as one PDF. The 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, so a general answer or an unfinished computation shows up before the exam.
Frequently asked questions
Which papers are in CA Final Group 2?
Paper 4 Direct Tax Laws & International Taxation, Paper 5 Indirect Tax Laws, and Paper 6 Integrated Business Solutions (ICAI Guidance Notes, PDF (opens in a new tab)).
Should a Group II test series include IBS?
Yes. IBS counts in the Group II aggregate and needs its own 40%. Practise it as ICAI sets it: five cases, any four, 4 hours. See IBS mock tests.
What marks do I need to pass CA Final Group II?
40 out of 100 in each of DT, IDT and IBS, and 150 out of 300 across the three, in the same sitting (ICAI FAQs, Q 4.10, PDF (opens in a new tab)).
Where are ICAI's free Group II practice papers?
ICAI's RTPs, MTPs and past papers are linked on our CA Final free resources page. To check your MTP answers yourself, read how to check your ICAI MTP.