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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Union Budget 2025-26 proposes wide indirect tax amendments and personal income tax clarifications; Finance Act, 2025 enacted</h1> Finance Act, 2025 enacted alongside Union Budget 2025-26 implements substantive changes to indirect tax law: proposed amendments to the Customs Act, Central Excise Act and CGST Act revise customs duties, adjust exemptions and modify GST provisions, with accompanying customs and central excise notifications and CBIC circulars giving implementation guidance. CBDT issued FAQs clarifying personal income tax reforms aimed at middle-class taxpayers; supplementary FAQs address Finance Bill changes. Explanatory notes, clause-wise Finance Bill text and a list of government amendments record legislative intent and scope for interpretation of new tax measures.
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