Table of Contents
The UGC NET Commerce Exam 2026, conducted on 3 January 2026, has been closely reviewed based on student feedback and expert interaction. As part of this process, Adda247 has provided a detailed exam analysis, drawing insights from candidates who appeared in the first shift and shared their real-time exam experience.
UGC NET Commerce Feedback by Students
Student feedback across multiple interactions was largely consistent and reassuring for serious aspirants.
- Most students rated the paper as moderate, with several calling it easy to moderate
- Candidates who attended revision batches, final strike sessions, and paper hack series reported high familiarity with questions
- Many questions were directly aligned with recent classes and revision notes, improving confidence during the exam
- Students highlighted that chronology-based and match-the-column questions dominated, formats they had practiced extensively
UGC NET Commerce Exam Analysis 2026, Difficulty Level & Good Attempt
Overall Difficulty Level
- Exam Level: Easy to Moderate
- Paper Length: Slightly longer than previous cycles
- Question Predictability: High
- Balance: Conceptual + Numerical + Application-based
UGC NET Commerce Exam Analysis 2026 – Section Wise
Below is a section-wise breakdown of topics asked, difficulty level, and question nature, based on consolidated student feedback.
| Section / Unit | Major Topics Asked | Question Type | Difficulty Level |
|---|---|---|---|
| Capital Budgeting & Finance | NPV, IRR, PI, ARR, BEP, Standard Error | Numerical, Conceptual | Moderate |
| Income Tax | Slab rates, HRA deduction, Section 80D deductions, Advance Tax, Health Cess | Chronology, Numerical | Moderate to Slightly Tough |
| Business Economics | Cobb–Douglas Production Function, Unit Elasticity, Indifference Curve Properties, Normal Distribution | Conceptual, Numerical | Easy |
| Business Management & HRM | Maslow’s Need Hierarchy, Promotions (types & meanings), Decentralization types | Match the Column, Theory-based | Easy to Moderate |
| International Business | NAFTA, EU, ASEAN, UNCTAD (sequence & years), FDI vs FPI, Greenfield vs Brownfield Investment | Chronology-based | Moderate |
| Accounting | Accounting Standards, Consolidated Balance Sheet | Match the Column | Moderate |
| Business Laws | Indian Contract Act (Payment, Bailment), Negotiable Instruments Act, Caveat Emptor | Chronology, Conceptual | Moderate |
| Research & Statistics | Type I & Type II Errors, Standard Error | Conceptual, Numerical | Moderate |
| GST & Taxation | New GST rates (5%, 12%, 28%), GST slabs | Fact-based | Easy |
| Reading Comprehension | Marketing (theory-based), Legal aspects (calculative & DI-based) | RC + Calculation | Moderate |
Key Observations from the Exam
- Heavy focus on chronology-based, assertion–reasoning, and match-the-column questions
- Income Tax and Research units carried significant weight, reinforcing the need not to skip them
- Numericals were practical and familiar, including BEP, partnership, advance tax, and standard error
- Reading comprehension tested both conceptual understanding and calculation skills
- The paper strongly rewarded structured preparation and revision discipline



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