Union Budget 2026–27 introduces a series of policy, tax and sector-specific measures aimed at strengthening economic resilience, simplifying compliance and improving long-term investment visibility.
The Budget focuses on structural and procedural reforms rather than broad rate changes, with implications across taxation, trade, infrastructure and key growth sectors.
Key Highlights are:
✔ Stability in personal and corporate tax rates with targeted rationalization of MAT, buyback taxation and compliance timelines
✔ Direct tax reforms covering transfer pricing simplification, safe harbour rationalization and dispute-reduction measures
✔ GST and customs changes aligned with commercial practices, exports and trade facilitation
✔ Rationalization of TDS, TCS and STT rates to ease cash-flow and compliance burden
✔ Targeted sectoral interventions across manufacturing, financial services, IT & GCCs, MSMEs, infrastructure, energy, agriculture and tourism
✔ Focus on long-term growth enablers including infrastructure capex, digital economy, sustainability and services exports
These measures are expected to influence tax positions, operational structures, supply chains and investment planning for businesses. We have consolidated the key policy changes and sectoral implications into a structured analysis to support informed decision-making and proactive planning.
Read the detailed publication below:
