Union Budget 2026: Analysis Report
Fiscal Allocations, Sectoral Impact & Economic Reforms
Executive Overview
An exhaustive analysis of the Union Budget 2026, deconstructing capital allocations including the 40,000 Crore INR semiconductor incentive and 10,000 Crore INR SME Growth Fund. Details the new Income-tax Act reforms, flat 2% TCS rationalization, decriminalization of procedural lapses, and sector-by-sector winners and losers.
Key Findings & Core Takeaways
- •Targeted capital outlays: 40,000 Crore INR for domestic semiconductor fabrication and 10,000 Crore INR SME Growth Fund
- •Income tax rationalization under the new Income-tax Act with zero tax liability up to 12 Lakh INR
- •Tax compliance ease: Flat 2% TCS reduction preventing capital blockage and share buy-back taxation updates
- •Inclusive retail growth via SHE Marts (women SHG-run retail networks) and National Fibre Scheme expansion
Document Details
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