CA Final May 2026 DT & IDT Marks: CA Raghav Scored 55 in DT & 58 in IDT | Strategy & Interview

CA Raghav, who scored 55 marks in Direct Tax (DT) and 58 marks in Indirect Tax (IDT) in the CA Final May 2026 examination, shared his complete preparation strategy in an interview. He explained how conceptual clarity, structured study materials, regular revisions, and consistent answer-writing practice helped him perform well in the Tax papers. He also shared valuable tips for students preparing for the CA Final November 2026 examination.

CA Raghav CA Final May 2026 DT & IDT Marks

CA Raghav secured 55 marks in Direct Tax (DT) and 58 marks in Indirect Tax (IDT) in the CA Final May 2026 examination. His performance reflects the importance of conceptual understanding, regular revisions, and consistent answer-writing practice. Based on his experience, he recommends that CA Final aspirants focus on mastering concepts, revising the syllabus multiple times, and solving practical questions to improve their scores.

CA Final Direct Tax (DT) Strategy by CA Raghav

Scoring well in Direct Tax requires a strong conceptual foundation rather than memorizing provisions. According to Raghav, classroom lectures and self-prepared handwritten notes formed the backbone of his DT preparation.

Direct Tax Preparation Strategy

For Direct Tax, he relied primarily on classroom lectures and handwritten notes instead of repeatedly reading multiple textbooks.

His preparation included:

• Preparing handwritten notes for better retention and quick revision.

• Using class notes for important practical chapters such as Trusts and Capital Gains.

• Solving multiple illustrations discussed during lectures.

• Referring to books mainly for theory-based topics like Penalties and other conceptual chapters.

According to him, well-prepared class notes were sufficient for most practical topics and reduced the need to study from multiple reference books.

CA Final Indirect Tax (IDT) Strategy by CA Raghav

For Indirect Tax, Raghav emphasized studying from one detailed and comprehensive book instead of depending on short summary notes. He believes complete coverage of the syllabus is essential because ICAI often asks application-based and unexpected questions.

Indirect Tax Preparation Strategy

He shared that the PW IDT book covered almost every topic from the ICAI study material, giving him confidence to attempt unfamiliar questions in the examination.

His recommendations include:

• Study from one comprehensive book instead of multiple short notes.

• Cover every illustration and practical question.

• Avoid skipping conceptual topics.

• Revise the complete GST and Customs syllabus multiple times.

Focus on Concepts Instead of Memorization

One of the biggest lessons from Raghav's preparation was that Tax papers rarely repeat identical questions. Instead of memorizing provisions, students should develop a clear understanding of concepts and learn how to apply them in practical situations.

He recommends that students should:

• Build strong conceptual clarity.

• Understand the logic behind tax provisions.

• Practice application-based questions regularly.

• Pay special attention to exception-based topics like Transfer Pricing, where question patterns may repeat.

Practice & Revision Strategy That Helped Him Score 55+ Marks

Raghav credited his performance to disciplined revision and consistent practice throughout his preparation.

His revision strategy included:

• Solving classroom MCQs regularly.

• Attempting one full-length mock test for every paper.

• Completing three to four comprehensive revisions before the examination.

• Writing handwritten answers for important topics, including:

• DTAA

• Transfer Pricing

• Capital Gains

• TDS & TCS

• Attending online practice sessions to improve speed and answer presentation.

According to him, repeated revision improves confidence, accuracy, and time management during the actual examination.

CA Final IBS Strategy for November 2026 Students

Apart from discussing his DT and IDT preparation, Raghav also shared his strategy for Integrated Business Solutions (IBS).

According to him, students should not depend solely on IBS to improve their aggregate. Instead, they should focus on scoring well in DT and IDT while preparing sufficiently to comfortably clear IBS.

Don't Depend on IBS for Aggregate

Raghav recommends targeting around 45 marks in IBS, which is generally enough to clear the paper comfortably.

Rather than aiming for exceptionally high marks in IBS, students should maximize their scores in Tax papers, where scoring opportunities are comparatively better.

Law Preparation for IBS

Since Law carries significant weight in IBS, he recommends:

• Studying from one reliable book.

• Attending complete Law lectures.

• Focusing on the five to six most important chapters.

• Revising key provisions multiple times.

Costing Preparation for IBS

For Costing, consistency matters more than using multiple resources.

His suggestions include:

• Watching complete Costing lectures.

• Revising lecture notes at least three times.

• Practising numerical questions regularly.

• Strengthening conceptual understanding instead of rote learning.

According to him, clearing IBS becomes difficult without adequate preparation in both Law and Costing.

CA Raghav's Advice for CA Final November 2026 Students

Sharing his final advice, Raghav encouraged students preparing for the November 2026 attempt to prioritize scoring subjects while maintaining conceptual clarity.

His key recommendations are:

• Target high marks in Direct Tax and Indirect Tax.

• Build conceptual understanding instead of memorizing provisions.

• Use detailed and structured study material.

• Complete at least three revisions before the examination.

• Practice handwritten answers for important practical questions.

• Prepare Law and Costing seriously to comfortably clear IBS.