Finance Act 2026 – Key Changes as it transitioned from Bill to Act
- Buyback of Securities – Taxation Amendments
- Restriction of Additional Tax to Buybacks under Section 68, Companies Act, 2013
- Startup Tax Incentives – Expanded Eligibility
- Minimum Time Limit for Response to Reassessment Notices
- Validation of Electronic Approvals
- Electronic Transmission of ITAT Orders
- Rationalisation of Tax Recovery Powers – Removal of Arrest Provisions
- Interest on Refunds and Payment Defaults – Transition Framework Clarified
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