Executive Summary
Union Budget 2026 marks a deliberate shift in India’s tax policy framework—from enforcement-driven administration to a compliance- and certainty-led approach. Rather than focusing on headline tax rate changes, the Budget emphasises dispute reduction, voluntary compliance, procedural...
Union Budget 2026 marks a deliberate shift in India’s tax policy framework—from enforcement-driven administration to a compliance- and certainty-led approach. Rather than focusing on headline tax rate changes, the Budget emphasises dispute reduction, voluntary compliance, procedural...

