Budget 2026: Enhanced STT rates
The Finance Bill 2026 introduces an increase in Securities Transaction Tax (STT) rates on derivatives, specifically
Budget 2026: Proposal for non allowance of expenses against dividend income
Under the present provisions, dividend income and income from units of mutual funds are taxable under
Budget 2026 : Proposed buy back taxation regime
Under the current provisions for buyback taxation, any consideration received by a shareholder upon tendering the
Budget 2026: Sovereign Gold Bonds (SGBs)
Under the current tax regime for SGBs, capital gains arising on redemption of SGBs issued by
Budget 2026: Snapshot of Customs law reforms
1.Duty Reductions & Reliefs Personal Imports: Tariff rate reduced from 20% to 10% for dutiable goods
Budget 2026 : Snapshot of GST reforms
Intermediary Concept Removed: ‘Intermediary’ concept to be removed from GST statute, making it easier for exporters.
Budget 2026 – Snapshot of Income Tax reforms
1.Capital Markets STT increased on Futures & Options Futures: 0.02% → 0.05% Option premium: 0.10% →
Budget 2026- Sector-wise breakdown
Union Budget 2026: Sector-wise budget breakdowns and impact on shares listed on NSE: Particulars Est 2026-27
Maintainability of GST petition by unregistered partnership firm
Appellant, Mr. Amit Kumar Basau[1], a partner of an unregistered partnership firm, challenged an assessment order
Indirect transfer under 2 tier structure, not taxable in India?
The Assessee, ‘eBay Singapore Services Private Limited’[1], a Singapore incorporated company, holding a valid Tax Residency