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 is a well-known name in the field of CA education and direct taxation. Over the last 24 years, he has taught taxation to more than 1,50,000 CA and CS students through both face-to-face classroom teaching and online platforms. He is widely respected among students for his conceptual yet exam-oriented teaching methodology, which enables students to understand and internalise the law within the classroom itself. As a result, his students have consistently delivered strong results, with several securing All India highest ranks in CA Inter Taxation and CA Final Direct Tax.
In addition to teaching, he is a leading author in direct taxation with Bharat Law House, one of India's most respected legal publishers. His books are known for their clear structure, statutory linkage, and practical orientation, making them equally valuable for students and professionals seeking a strong conceptual foundation.
His handwritten summary charts are considered a valuable learning resource, as they condense complex taxation concepts into concise, easy-to-retain formats. Guided by his philosophy of "Fun while you learn," his classes are known to be engaging, disciplined, and academically rigorous.
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