The Finance Act 2026: The Finance Act, 2026 introduces several amendments to Income Tax Act, with the objective of simplifying compliance, rationalising penalties, promoting investment, and furthering the process of decriminalisation of tax offences. It has been notified on 30th March 2026. . The key provisions/ amendments are summarised in a separate article link provided as under.
(Link: Analysis of Direct Tax Amendments – The Finance Act 2026)