Budget 2026-2027
by CA Arvind TuliCONTENTS
| Budget Highlights | ix |
| Finance Minister's Speech : Budget 2026-2027: Speech of Nirmala Sitharaman,Minister of Finance | 1 |
| The Finance Bill, 2026 (refer Detailed Contents) | 65 |
| Notes on Clauses | 228 |
| Memorandum Explaining the Provisions in the Finance Bill, 2026 | 287 |
CUSTOMS
| Notification No. 01/2026-Customs , dated 1-2-2026 | 383 |
| Notification No. 02/2026-Customs , dated 1-2-2026 | 386 |
| Notification No. 03/2026-Customs , dated 1-2-2026 | 401 |
| Notification No. 04/2026-Customs , dated 1-2-2026 | 403 |
| Notification No. 05/2026-Customs , dated 1-2-2026 | 404 |
| Notification No. 12/2026-Customs (N.T.) , dated 1-2-2026 | 405 |
| Notification No. 13/2026-Customs (N.T.) , dated 1-2-2026 | 407 |
| Notification No. 14/2026-Customs (N.T.) , dated 1-2-2026 | 409 |
| Notification No. 15/2026-Customs (N.T.), dated 1-2-2026 | 419 |
| Explanatory Memoranda to Notification Nos. 01/2026-Customs to 03/2026-Customs ,dated 1-2-2026 | 438 |
| Notification No. 01/2026-Central Excise , dated 1-2-2026 | 440 |
| Notification No. 02/2026-Central Excise , dated 1-2-2026 | 441 |
| Notification No. 03/2026-Central Excise , dated 1-2-2026 | 443 |
| Explanatory Note , dated 1-2-2026 | 444 |
| D.O. Letter from JS(TRU-I) , dated 1-2-2026 | 446 |
About the Author
CA Arvind Tuli
FCA
Arvind Tuli, a name that needs no introduction in the CA Education industry, has taught taxation to more than 20,000 CA,CS and B.Com students over a period of last 17 years through face to face, online and pen drive medium. He is known among students for his conceptual yet exam oriented teaching methodology, making students understand and memorize the law within the class itself. It is because of this reason that his students have constantly been getting good scores in taxation,getting ranks and two of his students also scoring highest marks in IPCC tax and CA Final Direct taxes all over the country. His handwritten summary charts are a treasure for any CA student as they summarize the deepest of the taxation concepts in minimum possible content effectively. Successfully implementing his mantra of "Fun while you learn", his classes are always lively and interesting.
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