Union Budget 2026-27: What Changed, What Is Proposed, and What Is Effective
A neutral, source-cited walkthrough of budget announcements, effective dates, and practical compliance checkpoints.
This explainer summarises publicly released Budget 2026-27 materials and should be read with the enacted Finance Act and official notifications.
Key reading order: 1) Finance Bill/Act text, 2) CBDT/CBIC circulars, 3) portal implementation advisories.
Operational teams should stage implementation only after effective dates are notified.
Official sources