Budget 2026-2027

by CA Arvind Tuli

Budget 2026-2027

by CA Arvind Tuli

CONTENTS

Budget Highlights ix
Finance Minister's Speech : Budget 2026-2027: Speech of Nirmala Sitharaman,Minister of Finance1
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 1-2-2026419
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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Budget 2026-2027
Publisher: Bharat Law House
Pages: 512
Language: English
ISBN: 9789347779213
745 Price : ₹ 1195
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