Dear All,

The Hon’ble Finance & Corporate Affairs Minister, Mrs Nirmala Sitharaman, presented the Union Budget today i.e., 1 February 2026. In this regard, we are pleased to enclose our presentation viz. 'India Budget 2026 – Key Aspects in a Nutshell' covering the following:

  1. Direct Tax Proposals
    1. Rates of Income-tax – Corporate Entities and Individuals & HUFs
    2. Significant tax announcements
  2. Business Entities
    1. TDS & TCS Provisions
    2. Transfer Pricing
    3. Not for Profit Organizations
    4. General
  3. Indirect Tax Proposals
    1. GST
    2. Customs
  4. Other Significant Proposals

The said proposals will be effective after the Finance Bill, 2026 (as finally approved by the legislature) receives the assent of the Hon’ble President of India.

Click Here to Download our detailed Publication 'India Budget 2026 – Resilience in Uncertainty'

We hope you find this resource helpful. Please feel free to reach out with any questions or requests for further clarification. 

 

Thanks.