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Economic Survey 2025-26 highlights technology as a core pillar of India’s growth strategy ahead of Union Budget 2026. It positions digital infrastructure, AI, data centres and applied innovation as essential economic capital, reshaping productivity, resilience and state capacity while redefining policy expectations for the technology industry.

Budget 2026 may mark a turning point in India’s digital trade policy as the WTO e-commerce moratorium on customs duties nears expiry. This article examines whether India is preparing to introduce a new Chapter 99 under the customs tariff to classify and potentially levy duties on digital goods, the implications for sovereignty, domestic industry protection, revenue mobilisation and the feasibility of taxing digital transmissions.

PolicyCast Episode 22 explores the practical role of AI in transfer pricing, including how data quality, automation and predictive insights enhance benchmarking, documentation and audit risk management for tax and finance functions.

Budget 2026 should prioritise scale and staying power for India’s capital markets by enhancing liquidity, deepening equity and debt markets, strengthening long-term savings frameworks and improving access for retail and institutional investors to support resilient investment and economic growth.

The Economic Survey 2025-26 places the financial services sector at the centre of India’s growth–resilience trade-off, positioning it not merely as an intermediary of capital but as a strategic shock absorber in an increasingly volatile global environment. The survey’s core message is that India must “run a marathon and sprint at the same time” and has direct and layered implications for banks, NBFCs, insurers, asset managers, and capital market institutions.

India’s move to allow 100% FDI in insurance marks a major shift in sector liberalisation. This report explores market potential, growth drivers, deal activity and entry strategies for global insurers.

The 2026–27 Union Budget should focus on execution and credibility. Public spending must attract private and foreign investment. Strong FDI, clear rules, and sectoral growth are key

Annual Dealtracker 2025 analyses India’s record deal activity, including M&A, PE/VC, and sector trends. The report highlights macro resilience, policy support, and deal momentum into 2026.

India customs have seen several reforms over the years – from tariff rationalisation to digitisation to simplified procedures and schemes to support domestic industry. While high tariff rates and duty rate rationalisation remains a key industry demand, there is a need for a structured next phase focusing towards simplifying regulatory provisions, procedural laws, and leveraging technology for ease of doing business.

As India approaches Union Budget 2026, this insight reviews macroeconomic trends, RBI policy signals, credit growth, digitisation and regulatory reforms shaping financial services.

Grant Thornton Bharat’s pre-budget 2026 survey report captures industry expectations on fiscal discipline, tax certainty, infrastructure investment, GST reforms, MSME growth, trade policy and clean-energy incentives.

Happy New Year 2026! It gives us immense pleasure to present the second edition of Tax Controversy Chronicle - Grant Thornton Bharat’s quarterly publication that spotlights key judicial developments across direct tax, indirect tax, FEMA and transfer pricing.

Union Budget 2026 should shift India’s health system from hospital-centric treatment to prevention-led care by boosting primary health services, mission-mode NCD and cancer screening, mental health programmes, frontline health workforces and cross-sector public health interventions for long-term resilience and productivity.

Expert discussion on Budget 2026 expectations for GST, customs, excise and India’s evolving indirect tax framework.

Key January 2026 tax updates across direct tax, transfer pricing, GST, FEMA and trade policy impacting businesses.

India’s ambition to remain an attractive destination for global capital has long rested on policy stability and rule-based certainty.