Compliance Intelligence 2026
Decoding the Timeline of Tax Amendments
Prospective Shifts
Key dates for the 2026-2027 fiscal cycle.
| Effective | Change Area |
|---|---|
| 01.04.2026 | MAT & Rate Structure |
| 01.10.2026 | NR Property TAN Exemption |
| 01.04.2027 | Depository Declarations |
Retrospective Relief
Historical clarifications and relief measures.
| Backdated | Relief Provided |
|---|---|
| 2024 | ₹20L Black Money Threshold |
| 2021 | Sec 148 Jurisdiction Clarity |
| 2019 | DIN Technical Validations |
Practical Application
Scenario: You are purchasing a property from a Non-Resident (NR) in August 2026.
Impact: Under the new 01.10.2026 provision, if your transaction happens before October, standard TAN requirements apply. However, transactions after this date may benefit from the TAN Exemption, simplifying your compliance burden significantly.
