https://www.taxtmi.com/article/detailed?id=15867 Clause 29 clarifies that completed unsold residential units held as stock in trade will have annual value deemed nil "up to" two years from the end of the financial year in which the completion certificate is obtained; Clause 30 explicitly includes pre construction and prior period interest within the deduction ceiling for self occupied property by expanding the cross reference in section 22(2); and Clause 56 broadens PAN quoting requirements from documents "pertaining to business or profession" to include "other transactions," enabling wider transaction level reporting and enhanced transparency. en-us Thu, 12 Feb 2026 10:07:21 +0530 Thu, 12 Feb 2026 10:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15867 Clause 29 clarifies that completed unsold residential units held as stock in trade will have annual value deemed nil "up to" two years from the end of the financial year in which the completion certificate is obtained; Clause 30 explicitly includes pre construction and prior period interest within the deduction ceiling for self occupied property by expanding the cross reference in section 22(2); and Clause 56 broadens PAN quoting requirements from documents "pertaining to business or profession" to include "other transactions," enabling wider transaction level reporting and enhanced transparency. Articles Budget - Tax Proposals Thu, 12 Feb 2026 10:07:21 +0530 https://www.taxtmi.com/article/detailed?id=15867