Income tax
Finance Act, 2026 assented on 30 March 2026
- Effective
- Not confirmed on a government page
- Published
- 2026-03-30
- Authority
- Ministry of Law and Justice (Legislative Department), Government of India
- Notification
- Act No. 4 of 2026
The Finance Act, 2026 (Act No. 4 of 2026) was published by the Ministry of Law and Justice on 30 March 2026. It gives legislative effect to the Union Budget 2026-27 tax proposals, including the direct tax changes announced on 1 February 2026 and the customs tariff changes reflected in its Fourth Schedule.
Confirmed from the gazette front matter. Individual provisions carry their own commencement dates, so effectiveDate is left null. DGFT later aligned the ITC(HS) import and export schedules and the RoDTEP schedule to this Act - see the customs-trade entries.
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