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Finance Bill, 2026 (as introduced):
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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Union Budget 2026 introduces tax rate, surcharge and penalty reforms plus a disclosure scheme for small taxpayers' foreign assets. The Finance Bill, 2026 sets income tax rates, surcharge structures and a 4% Health and Education Cess for 2026-27; inserts procedural clarifications and new provisions (including a Foreign Assets of Small Taxpayers Disclosure Scheme, 2026); revises return, revised return and fee rules; recasts numerous penal provisions from rigorous to simple imprisonment with graded sanctions; and amends customs, customs tariff and CGST provisions while authorising rules and regulations for procedural details. of Press 'Enter' after typing page number.
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