Union Budget Articles

Finance Bill 2026 - Clause 72: Compassion In Compensation, Clarity In Compliance And Technology In Taxation

Raj Jaggi 12 February 2026 at 09:20

Finance Bill 2026 introduces key TDS reforms under Clause 72 of the Income tax Act, 2025 bringing technical clarity, institutional parity, humanitarian relief for MACT compensation, and digital compliance through depositories.

Union Budget 2026: A Gift for GIFT City IFSC

Affluence Advisory 12 February 2026 at 09:06

Union Budget 2026 boosts GIFT City IFSC with a 20-year tax holiday, 15% post-deduction tax clarity, and relaxed treasury norms, strengthening India's position as a globally competitive offshore financial hub.

Smoke And Screens: How Finance Bill 2026 Recalibrates NCCD On Tobacco And STT On Derivatives

Raj Jaggi 10 February 2026 at 09:21

Clauses 142 and 143 of the Finance Bill, 2026 show how "miscellaneous" amendments rationalising tobacco duty and recalibrating STT, quietly shape fiscal policy, market behaviour and regulatory clarity.

Finance Bill 2026: Relief For Builders, Clarity For Homeowners And Expansion Of PAN Reporting Framework

Raj Jaggi 09 February 2026 at 10:18

A detailed analysis of Finance Bill 2026 amendments explaining how continuity, clarity, and calibrated reforms under the Income-tax Act, 2025 strengthen taxpayer trust, compliance, and administrative stability in India’s evolving tax framework.

Foreign Assets Disclosure Gets A Fresh Window Under Finance Bill, 2026 - Concluding Part II

Raj Jaggi 07 February 2026 at 09:39

An in-depth analysis of FAST-DS 2026 Clauses 120-128, highlighting administrative safeguards, settlement finality, immunity provisions, and the shift toward disciplined voluntary compliance.

Foreign Assets Disclosure Gets A Fresh Window Under Finance Bill, 2026: Part I

Raj Jaggi 06 February 2026 at 09:30

Detailed overview of India's foreign asset compliance architecture, including Black Money Act, AEOI insights, and the proposed FAST-DS 2026 disclosure scheme.

The Customs Tariff Act Decoded: Understanding Its Structure, Schedules And Legislative Vision Behind The Finance Bill, 2026 Amendments

Raj Jaggi 05 February 2026 at 09:51

Explore how the Customs Tariff Act, 1975 operates as a key economic policy tool shaping India's trade, industry, and revenue goals, and understand the legislative intent and phased tariff reforms proposed under Clause 136 of the Finance Bill, 2026.

Key Features of The Finance Bill, 2026

CA.Sangam Aggarwal 05 February 2026 at 07:23

Finance Bill 2026 introduces key income-tax reforms, including extended return filing due dates, MAT rationalisation, revised/updated return relief, STT & TCS changes, buyback taxation, and compliance simplification effective from AY 2026-27.

No More Interest Deduction On Mutual Funds Units Or Dividend Interest

Poojitha Raam Vinay 04 February 2026 at 17:39

Budget 2026 removes interest deduction on loans used to invest in shares and mutual funds from April 1, 2026. Dividend and mutual fund income will now be fully taxable without interest offset, increasing the tax burden for investors.

Tax-Free Interest on Motor Vehicles Act effect from April 2026

Chaitra Seetharam 04 February 2026 at 12:05

Union Budget 2026 grants major relief to motor accident victims by making MACT interest fully tax-free and exempt from TDS from April 1, 2026. Individuals and legal heirs will now receive complete compensation without tax deductions, simplifying compliance and eliminating refund hassles.