Tax Rates For Residents 

Tax Rates For Non-residents

Tax Holiday To Foreign Companies On Any Income Arising In India By Way Of Procuring Data Centre Services From A Specified Data Centre

Exemption To A Foreign Company On Income Arising On Account Of Providing Capital Goods, Equipment Or Tooling To A Contract Manufacturer For Production Of Electronic Goods 

Exemption To A Non-resident Individual On Income For Rendering Services In India Under A Notified Scheme

Option To File Modified Return Pursuant To Advance Pricing Agreement Available To Associated Enterprise

Manner Of Computation Of Time Limit For Passing Order By Transfer Pricing Officer 

Amendments In Safe Harbour Rules 

Transaction Of Buyback Of Shares To Be Subject To Capital Gains

Revision In The Due Date Of Filing Tax Return 

Extension Of The Period Of Filing Revised Tax Return

Extension Of The Scope Of Updated Return

Clarification On The Time Limit For Completion Of An Assessment After DRP Directions

Assessments Not To Be Invalidated Due To Defect In Or Omission Of DIN

New Scheme For Rule-based Issuance Of Certificate For Determination Of Tax For Small Taxpayers

Clarification Regarding Jurisdiction To Issue Notice For Income Escaping Assessment

TDS Exemption To Individual In Respect Of Interest On The Motor Accident Compensation 

Rationalisation Of Rates Of TCS

Relaxation From Obtaining TAN To A Resident Individual Or HUF For Deduction Of TDS On Payment To Non-resident Seller Of Immovable Property

Supply Of Manpower Services To Be Subject To TDS Rates Applicable On Payments To Contractors

Minimum Alternate Tax (MAT) Credit To Be Discontinued And Reduction In Rate

MAT Not To Apply To All Non-residents Which Are Subject To Presumptive Taxation

Deduction For Employee Contribution Towards Welfare Funds To Be Available If Deposited By The Due Date Of Filing Return

Non Deduction To Be Allowed Against Dividend Income And Mutual Funds

Repeal And Savings Of Proceedings Under The IT Act 1961

Penalty For Underreporting Or Misreporting Of Income To Be Levied Within Assessment Order 

Scope Of Immunity From Penalty For Under Reporting Of Income To Cover Cases Of Misreporting Of Income As Well

Rationalisation Of Tax Rate On Incomes In The Nature Of Unexplained Credits, Etc. And Penalty Thereon

Rationalisation Of Penalties Into Fee

Rationalisation Of Prosecution Proceedings

The Foreign Assets Of Small Taxpayers Disclosure Scheme, 2026

Relaxation From Prosecution Under Black Money Law For Non-disclosure Of Small Foreign Assets Other Than Immovable Property

Amendment In The Place Of Supply Provisions For Intermediary Services

Valuation Of Supply In Case Of Post-Sale Discounts

National Appellate Authority For Advance Ruling (NAAAR)

Extension Of The Validity Of Advance Rulings

Notification Of The Baggage Rules, 2026

Consolidation/Simplification Of Exemptions/Concessions

Trust Based Facilitation In Imports

The Finance Bill, 2026 Proposes To Implement Following Measures To Support Overall Export Growth And Ease Of Doing Business: Removal Of Value Cap On Commercial Exports Through Courier Mode

Return To Origin (RTO) For Courier Shipments

Returns And Rejects In E-commerce Exports

The Government Has Proposed The Following Reforms To Enhance E-governance And Simplify Regulatory Clearances By Enabling Seamless Electronic Interaction Between Trade And Customs:
SWIFT 2.0

Customs Integrated Systems (CIS)