Finance Act, 2026

By Sections (Clause) + Chapter wise

 

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Finance Bill, 2026 (as introduced):

By Clause + Chapter wise

Explanatory Notes

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Budget Speech 

THE FINANCE BILL, 2026 (PDF)

Budget News

Economic Survey: Highlights 

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Notifications

Budget 2026-27 - Customs and Central Excise Notifications

CBID Circular / Clarifications

D.O.F. No. 334/3/2026-TRU - 01-02-2026

Union Budget 2026:- Proposes substantial amendments to the Customs Act, Central Excise Act, and CGST Act, including revisions to customs duties, exemptions, and GST provisions

 

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Budget 2025-26 

Tax and customs reform in Finance Bill 2026 broadens compliance rules, revises exemptions, and introduces a foreign assets disclosure scheme. The Finance Bill, 2026 gives effect to the Central Government's financial proposals for 2026-27 and proposes wide-ranging amendments across direct taxes, indirect taxes and related procedural provisions. It revises rates, surcharge structures, definitions, timelines, penalty and immunity rules, and also introduces a new Foreign Assets of Small Taxpayers Disclosure Scheme, 2026 for voluntary declaration of undisclosed foreign income or assets, with specified payment, immunity and exclusion provisions. The Bill further amends customs, GST, IGST, securities transaction tax and black money provisions, together with accompanying rule-making powers.