Finance Bill, 2026 proposes revision to the rate of TCS on certain identified transactions, effective from

Finance Bill, 2026 proposes revision to the timelines for filing of returns of income as under:

Under the present provisions, dividend income and income from units of mutual funds are taxable under

Under the current provisions for buyback taxation, any consideration received by a shareholder upon tendering the

The Finance Bill 2026 introduces an increase in Securities Transaction Tax (STT) rates on derivatives, specifically

Under the current tax regime for SGBs, capital gains arising on redemption of SGBs issued by

1.Duty Reductions & Reliefs Personal Imports: Tariff rate reduced from 20% to 10% for dutiable goods

Intermediary Concept Removed: ‘Intermediary’ concept to be removed from GST statute, making it easier for exporters.

1.Capital Markets STT increased on Futures & Options Futures: 0.02% → 0.05% Option premium: 0.10% →

Union Budget 2026: Sector-wise budget breakdowns and impact on shares listed on NSE:  Particulars Est 2026-27