VJM Global

The Union Budget 2026 introduces significant amendments across Direct and Indirect Taxes, focusing on compliance simplification, reduced litigation, and taxpayer-friendly reforms. From MAT rationalisation and revised TCS rates to key GST changes, these updates will directly impact businesses and individuals from FY 2026-27.

Union Budget, 2026: Amendment under Direct Tax and Indirect Tax This article contains the various amendments proposed by the Union Budget, 2026 under Direct tax and Indirect Taxes:

The Union Budget introduces key amendments in transfer pricing and international taxation to enhance certainty and reduce disputes for global businesses.
Read our expert analysis on the latest changes and what they mean for you.

Union Budget: Key Amendments in Provisions of Transfer Pricing and International Taxation The Union Budget marks a progressive shift in India’s international tax and transfer pricing framework, aligning it with the country’s broader objective of enhancing tax certainty, promoting ease of doing business, and strengthening its position as a global investment destination.