February 2026
The Hon’ble Finance Minister has presented the Union Budget 2026–27 at a pivotal juncture for the Indian economy, balancing growth imperatives with fiscal prudence and long-term structural reforms. The Budget, aligned with the philosophy of Kartavya and the vision of Viksit Bharat by 2047, reinforces the principle of inclusive economic development, emphasizing shared responsibility among the Government, businesses, institutions, and citizens in driving sustainable and equitable economic progress.
We are pleased to present our regulatory and tax analysis of the Union Budget 2026–27, providing an overview of the legislative and compliance-related measures introduced through the Budget. The analysis goes beyond headline announcements to examine the implications of the proposals from regulatory, tax, and strategic perspectives.
This document is intended to serve as a concise yet comprehensive reference for management, finance professionals, and decision-makers to evaluate the Budget’s implications and consider their impact within the context of applicable laws and regulatory frameworks.
