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Finance ACT 2025 and TAX Card 2026

Stay informed with the latest amendments introduced under the Finance Act 2025 and their implications for Tax Year 2026. This summary outlines key tax changes, revised rates, compliance requirements, and regulatory updates essential for individuals, businesses, and tax professionals. Designed to help you navigate the evolving legal and fiscal landscape with clarity and confidence.

Finance Act 2025 & Tax Card 2026 Updates
Download Finance Act 2025
& tax Card 2026 Updates

Key of Content as Following :

Individuals having more than 75% of income from salary excluding annuity and pension
Individuals having only annuity and pension income
AOP and Non-Salaried Individuals
Surcharge on Tax Payable [Sec 4AB]
Companies Other Than Banks – Income Tax Rate
Small and Medium Enterprise [Option to Final Tax Regime] [14th Sch.]
Small and Medium Enterprise [Option to Normal Tax Regime] [14th Sch.]
Export of Services [Sec 154A] and Goods [Sec 154]
Minimum Tax u/s 113
Tax on Builders and Developers [Sec 7F]
Super Tax on Persons Earning Above the Prescribed Amounts [Sec 4C]
Tax rates for rent of immovable property – Individual and AOP’s [Sec 155]
Dividend Income [Sec 5, Sec 150]
Payment for Digital Transactions – E-Commerce Platform [Sec 153, Sec 6A]
Profit on Debt [Sec 151, Sec 7B]
Gain on Disposal of Certain Debt Securities [Sec 151A]
Payment to Non-Resident [Sec 152]
Capital Gain on Sale of Securities [Sec 37A]
Supply of Goods and Services [Sec 153]
Import [Sec 148] [Advance Tax]
Capital Gain on Sale of Immovable Property [Sec 37]
Tax on Builders [Sec 7C]
Tax on Developers [Sec 7D]
Advance Tax on Purchase of Immovable Property [Sec 236K]
Transfer of Immovable Property [Sec 236C]
Payments to Non-Resident [Sec 7]
Prizes and Winnings [Sec 156]
Petroleum Products [Sec 156A]
Cash Withdrawals [Sec 231AB]
Motor Vehicles [Sec 231B]
Motor Vehicles [Sec 231B SUB 2A]
Foreign Domestic Workers [Sec 231C]
Commission [Sec 233]
Tax on Motor Vehicles [Sec 234]
Electricity Consumption [Sec 235]
Telephone and Internet [Sec 236]
Sale by Public Auction [Sec 236A]
Foreign TV Serials and Advertisement [Sec 236CA]
Functions and Gatherings [Sec 236CB]
Advance Tax on Sale to Distributor, Dealer, and Wholesaler [Sec 236G]
Advance Tax on Sales to Retailers [Sec 236H]
Amount Remitted Abroad Through Credit, Debit, or Prepaid Card [Sec 236Y]
Issue by Companies [Sec 236Z]
Download Finance Act 2025
& tax Card 2026 Updates

DISCLAIMER

This document has been prepared by Spartans Law Associates and is intended solely to provide general legal information and guidance to our clients and internal team. The following disclaimers apply:

  • No Legal Advice: The content of this document does not constitute legal advice and should not be relied upon as such. Although we strive to ensure the accuracy and relevance of the information, legal matters may vary depending on jurisdiction and case-specific details. We strongly advise consulting with our qualified legal professionals before taking any legal action or making decisions based on this document.
  • Subject to Change: Legal statutes, regulations, and precedents evolve over time. We recommend that you routinely review and update your legal strategies and documents to stay compliant with the most recent laws and judicial interpretations.