Income Tax Act 2025 Explained: Budget 2026 Truth, Myths & What Actually Changes

The Union Budget 2026 has been presented by Finance Minister Nirmala Sitharaman, and the verdict is clear: Status Quo on Income Tax, but a complete overhaul on Investments. While income tax slabs and standard deduction remain unchanged for FY 2026-27, investors in Gold, Equities, and Real Estate face new, tighter rules under the upcoming "Income Tax Act, 2025".

Why is it called the Income Tax Act, 2025? The law is named after the year it was passed by Parliament. Although it comes into force from 1 April 2026 (FY 2026–27), this naming convention is standard for Indian tax legislation.

According to the Union Budget 2026 documents , the Income Tax Act 2025 focuses on simplification rather than slab changes.

Deep Dive for: Salaried taxpayers hoping for relief, Mutual Fund investors, SGB holders, and NRIs who need to understand the fine print beyond the headlines.

12 min read Taxation Analysis Updated: Feb 08, 2026

Every year, millions of Indians tune into the Budget speech hoping for one thing: "Tax cuts." This year, the silence on that front was deafening. But while the front door (Income Tax) remained closed, several back doors (Investment Taxes) were adjusted.

Let's break down the Budget 2026 not just by what was said, but by what it means for your wallet.

1. Salaried Employees: Why “No Change” Is Actually Bad News

India Income Tax Act 2025 comparison showing Old vs New Tax Regime after Budget 2026
Old vs New Tax Regime under Income Tax Act 2025 (Budget 2026)

The Finance Minister announced that the income tax slabs and rates applicable for the financial year FY 2026–27 will remain exactly the same as FY 2025–26. This includes the Standard Deduction.

Parameter Status (FY 2026-27) Impact
New Regime Slabs Unchanged (Tax-free up to ₹3L) Neutral
Standard Deduction ₹75,000 (New) / ₹50,000 (Old) Negative (Due to Inflation)
80C Limit ₹1.5 Lakhs (Old Regime) Negative

The Inflation Tax: While your tax rates haven't gone up, your salary likely has (due to appraisals). This pushes you into higher tax brackets. Simultaneously, inflation reduces the purchasing power of the ₹75,000 standard deduction. In real terms, "no change" is effectively a slight tax increase for the middle class.

If you want to see how Budget 2026 impacts your monthly in-hand salary, use our Salary Breakup Calculator to split CTC into basic, HRA, PF, tax, and take-home pay.

Re-Calculate Your Liability

With new appraisals coming in April, check your projected tax liability for the new financial year.

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If you know your desired in-hand income, use our Reverse Tax Calculator to calculate the required gross salary before tax.

2. Sovereign Gold Bonds: The Redemption Shock

For years, Sovereign Gold Bonds (SGB) were the darling of smart investors because capital gains on maturity were tax-exempt. Budget 2026 has introduced reforms to align SGB taxation with other asset classes, creating confusion.

The Fine Print:

This makes SGBs slightly less attractive for traders, though they remain excellent for long-term investors who hold till maturity.

3. Share Buybacks: The End of Tax-Free Exits

Until now, when a company bought back its own shares, the company paid the buyback tax, and the amount received by the shareholder was tax-free. This was a popular route for companies to reward shareholders instead of paying dividends (which are taxable).

The Change: From October 1, 2024 (and reinforced in Budget 2026), income from share buybacks will be taxed in the hands of the shareholder as dividend income.

Impact Example:

This drastically reduces the post-tax return for High Net-Worth Individuals (HNIs) and promoters.

4. Stock Market Curbs: STT & F&O Tightening

The government is concerned about the explosion of retail trading in Futures & Options (F&O). To curb this "speculative frenzy," the Securities Transaction Tax (STT) on F&O trades has been hiked significantly.

This increases the breakeven point for traders. You now need to make a higher profit just to cover the transaction costs. For long-term investors (delivery-based), the impact is minimal, reinforcing the advice to stick to systematic investing (SIPs) rather than day trading.

Volatility Proof Your Money

Trading is getting costlier. Investing remains safe. Calculate how regular SIPs grow over 10 years.

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5. Real Estate & NRIs: The New TDS Rules

For Non-Resident Indians (NRIs) selling property in India, cash flow management just got harder. The Budget has proposed changes to the Tax Deducted at Source (TDS) mechanism.

Previously, when buying property from an NRI, the buyer had to deduct TDS at 20% (plus surcharge) on the Capital Gains portion (if a lower deduction certificate was obtained). The new rules streamline this but often result in a higher initial deduction on the Sale Consideration in the absence of complex paperwork.

What it means: A larger chunk of the sale proceeds will be locked with the government until the NRI files their Income Tax Return and claims a refund. This affects liquidity for reinvestment.

To estimate how much tax gets deducted upfront, use our TDS Calculator before planning property sales or dividend income.

6. Strategic Moves for FY 2026-27

Given these changes, how should you adjust your financial plan?

  1. Review Your Tax Regime: Since slabs haven't changed, calculate carefully. If your deductions (Home Loan, HRA) exceed ₹3.5-4 Lakhs, the Old Regime might still win. Otherwise, switch to New.
  2. Hold SGBs till Maturity: Avoid selling SGBs on the exchange unless necessary to avoid the capital gains tax trap.
  3. Re-evaluate Dividend Stocks: With buybacks now taxed like dividends, companies might revert to paying higher dividends. Factor this tax into your returns.
  4. Focus on Real Returns: With no tax relief, inflation is your biggest enemy. Ensure your portfolio beats inflation by at least 3-4%. Use our Real Return Calculator to check.

Final Thoughts

Budget 2026 is not a "giveaway" budget; it is a "cleanup" budget. It closes loopholes (buybacks), discourages speculation (F&O), and maintains stability (rates). For the serious long-term investor, the rules of the game remain fair, provided you adapt to the new fine print.

Frequently Asked Questions – New Income Tax Act 2026

The New Income Tax Act 2025 (effective April 2026) simplifies India's tax code. This guide answers common queries on new income tax act 2026 changes, Budget 2026 income tax updates, and impact on salaried taxpayers in India.

What is the New Income Tax Act 2026 and when does it start?
The New Income Tax Act 2025 replaces the 1961 Act from April 1, 2026 (FY 2026-27). Announced in Budget 2026, it focuses on simpler language, fewer sections, pre-filled returns, and easier compliance – no major changes to income tax slabs 2026 or deductions.
Are there any Income Tax Changes 2026 in slabs or rates?
No. Budget 2026 income tax retained the same slabs as FY 2025-26 for both Old and New regimes. New Regime remains default with ₹75,000 Standard Deduction and rebate (zero tax up to ~₹12L taxable income).
How does the New Income Tax Act 2025 India impact salaried employees?
Mainly easier filing with pre-filled returns and time-bound assessments. No loss of deductions (HRA, 80C in Old Regime) or slab benefits. Tax liability stays the same as current year.
Is the Old Regime removed under New Tax Regime 2026?
No. Both regimes continue. Old Regime optional for those with deductions; New Regime default with lower rates but limited exemptions.
What are the key features of Income Tax Simplification 2026?
Clearer rules, reduced sections, automated pre-filled ITRs, faster resolutions, and less litigation. Focus is compliance ease, not rate cuts.
Will Budget 2026 Income Tax affect Capital Gains or STT?
Minor tweaks: Higher STT on F&O, changes to buyback taxation, and SGB redemption rules. No overhaul to LTCG/STCG rates.
When will full details of New Income Tax Act 2025 be available?
Draft rules expected soon; final notifications by March 2026. Current filing (FY 2025-26) unaffected.

Optimize your taxes under the current rules.

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