We are pleased to share our Newsflash titled “Analysis of the Union Budget 2026: Real Estate and Infrastructure Sectors”, providing a focused overview of key policy announcements and tax measures impacting these sectors

The Union Budget 2026 reinforces the Government’s infrastructure-led growth strategy through enhanced public capital expenditure, de-risking mechanisms for private investment, and targeted initiatives to develop new urban and regional growth centres. The Budget also introduces significant measures to deepen asset monetisation through REITs, strengthen multimodal connectivity, and improve access to long-term financing for urban infrastructure.

From a tax and regulatory perspective, the Finance Bill, 2026 proposes rationalisation of the MAT regime, simplification of compliance in real estate transactions, incentives to attract global investment in data centers and logistics, and procedural reforms aimed at reducing litigation and improving certainty for taxpayers. The Newsflash also highlights the impact of customs duty rationalisation on large infrastructure projects.

We trust this analysis will assist you in understanding the key Budget proposals and their implications for the real estate and infrastructure sector.

Please feel free to reach out to us in case of any pertinent doubt/ query

Click Here to Download- RSM India Newsflash - Budget 2026 Analysis for Real Estate and Infrastructure Sector