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FINANCE BILL

Budget Speech 2026

GOVERNMENT OF INDIA BUDGET 2026-2027 SPEECH OF NIRMALA SITHARAMAN MINISTER OF FINANCE February 1, 2026 CONTENTS Page No. Introduction 1 Introduction 1. Since we assumed office

Finance Bill 2026

BILL No. 3 OF 2026 THE FINANCE BILL, 2026 (AS INTRODUCED IN LOK SABHA) THE FINANCE BILL, 2026 _______ ARRANGEMENT OF CLAUSES ______ CHAPTER I

Memorandum

Finance Bill, 2026 (hereinafter referred to as “the Bill”), relating to direct taxes seek to amend the Income-tax Act, 2025 (‘the Act’), the Income-tax Act, 1961, The Black Money

Notes on Clauses

this Act or under Where the provisions of section 92E do not apply. 31st August. 166 any other law for the time being in force; (ii) partner of a firm whose accounts are not