CA Intermediate · January 2026 · Paper 2
CA Intermediate Corporate and Other Laws January 2026: paper analysis
Our own analysis of the official paper, as of 12 October 2026. The questions and answers belong to ICAI; read them on ICAI's website.
Chapter-wise marks
Where the marks were in this paper (out of 100; internal-choice alternatives not double counted).
What each question tested
In our words, by question number. Open the official paper for the full question.
| Q | Marks | Tests | Chapter |
|---|---|---|---|
| 1(a) | 5 | Whether a proposed final dividend can be declared, with the required computations under company law | Declaration and Payment of Dividend |
| 1(b) | 5 | Permitted and prohibited uses of the securities premium account | Share Capital and Debentures |
| 1(c) | 4 | Limits on individual and family remittances abroad under the Liberalised Remittance Scheme | The Foreign Exchange Management Act, 1999 |
| 2(a) | 5 | Conditions governing allotment of securities and consequences of contravention | Prospectus and Allotment of Securities |
| 2(b) | 5 | Limits on deposits an eligible public company may accept from members and the public | Acceptance of Deposits by Companies |
| 2(c) | 4 | Cost audit applicability and appointment, and the meaning of offence under the General Clauses Act | Audit and Auditors |
| 3(a) | 5 | Commencement of business declaration and consequences of failing to file it or start operations | Incorporation of Company and Matters Incidental Thereto |
| 3(b) | 5 | Authentication of entries in the register of charges and consequences of non-authentication | Registration of Charges |
| 3(c) | 4 | Differences between the rule of beneficial construction and the rule of exceptional construction | Interpretation of Statutes |
| 4(a) | 5 | Who must sign financial statements and the board's report, including the one person company position | Accounts of Companies |
| 4(b) | 5 | Compromise or arrangement of an LLP with creditors and effect of not filing the tribunal order | The Limited Liability Partnership Act, 2008 |
| 4(c) | 4 | Circumstances in which courts need to interpret statutes | Interpretation of Statutes |
| 5(a) | 5 | Financial statement and document filing obligations of a foreign company and the time limits | Companies Incorporated Outside India |
| 5(b) | 5 | Notifying change of partner address and registering admission of a new partner in an LLP | The Limited Liability Partnership Act, 2008 |
| 5(c) | 4 | Applying the General Clauses Act to levy on fractional quantities not expressly covered | The General Clauses Act, 1897 |
| 6(a)(i) | 3 | Whether a one person company must hold an annual general meeting | Management & Administration |
| 6(a)(ii) | 2 | Distinction between a motion and a resolution | Management & Administration |
| 6(a)(i) OR | 3 | Validity of a special notice by members for removal of a director | Management & Administration |
| 6(a)(ii) OR | 2 | Consequences of a company failing to notify members of a special notice | Management & Administration |
| 6(b) | 5 | Classes of companies required to file in XBRL and testing a company against them | Accounts of Companies |
| 6(c) | 4 | Current account transactions needing RBI approval: remittance limits linked to earnings and investment | The Foreign Exchange Management Act, 1999 |
What stood out
- The MCQ part was case-scenario driven, with Audit and Auditors and FEMA each taking three questions.
- Other Laws (LLP Act, General Clauses Act, Interpretation of Statutes, FEMA) carried a sizeable share of both parts, so they cannot be treated as minor topics.
- Almost all descriptive items were application-based scenarios; direct theory was limited to interpretation of statutes and short distinctions.
- Interpretation of Statutes appeared twice in the written part as 4-mark theory questions.
- Company law coverage was spread thinly across many chapters rather than concentrated in one.
Practise the chapters that carried the marks
The Foreign Exchange Management Act, 1999, The Limited Liability Partnership Act, 2008, Audit and Auditors: study guides and practice questions in the CA Intermediate format.