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Union Budget 2026-27 Highlights

India's Budget 2026-27 spends a record ₹53.5 lakh crore, the fiscal deficit tightens to 4.3% of GDP, and the government has quietly shifted its focus from deficit targets to a debt-to-GDP ratio of 50% by 2031. The big sectoral bets land on manufacturing, infrastructure, healthcare, data centres, and clean energy, backed by generous tax holidays and structural reforms. On the tax side, no headline rate changes, but there is a push on simplification: decriminalization of offences, unified IT safe harbours, and lower barriers for small exporters and taxpayers in litigation.

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