J P Chawla & Co. LLP

Budget 2026

On February 1, 2026, Finance Minister Nirmala Sitharaman presented the Union Budget 2026-27, laying out a reform agenda that emphasises tax certainty, simplification of compliance, and targeted sectoral growth. This year’s Budget focuses on fine-tuning the tax framework to reduce litigation, promote voluntary compliance, and improve the ease of doing business for individuals and enterprises alike.
This report provides a comprehensive overview of the amendments proposed in the Finance Bill 2026-27.

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