Insights

Article Beyond rate changes: The real indirect tax story of Union Budget 2026

This article examines the indirect tax narrative in Union Budget 2026, going beyond rate changes to discuss ITC utilization issues, inverted duty structures, refund reforms, compliance pain points and systemic priorities for indirect tax efficiency in India.

6 min read | 18 Feb 2026

Article Union Budget 2026: Government’s sankalp to build a Healthy India and shape a Viksit Bharat

Union Budget 2026 signals a decisive pivot in India’s health policy to build the full stack required for an innovation-led, patient-centred health economy.

5 min read | 16 Feb 2026

Article Building strategic indispensability: How Budget 2026-27 deepens India’s global value chain role

India’s Union Budget 2026-27 signals a clear shift in how the country positions itself within global value chains. As production decisions are increasingly shaped by supply reliability, regulatory compliance, and capability depth, the Budget moves beyond cost competitiveness and incentive-led growth toward strengthening the foundations for ecosystem-led, durable participation in global production networks.

7 min read | 13 Feb 2026

Article Budgeting rural prosperity

This article examines how Union Budget 2026 can enhance rural prosperity through targeted public spending on livelihood support, rural infrastructure, financial inclusion, social security schemes, education and health — aligning fiscal priorities with inclusive growth and resilience in India’s rural economy.

4 min read | 12 Feb 2026

Thought leadership Union Budget FY27

Union Budget FY27 prioritises predictability over big-ticket giveaways, focusing on long-term stability, self-reliance, resilient growth and inclusive access. This analysis explores how key ecosystems — climate, automation, regulatory frameworks, private capital and global value chains — are shaped by Budget 2026–27 measures.

11 Feb 2026

Article POV on Budget 2026 - Urban infrastructure

Union Budget 2026 resets India’s urban infrastructure agenda by boosting capital expenditure to ₹12.2 lakh crore, prioritising city economic regions, transport and last-mile connectivity and expanded access to finance to support urban growth and economic multiplier effects under the Viksit Bharat vision.

4 min read | 10 Feb 2026

Article Budget 2026: REITs, recycling capital and the next phase of Indian real estate

This article examines how REITs and capital recycling mechanisms are driving the next phase of Indian real estate by unlocking liquidity, enhancing investor participation and reshaping capital allocation in both commercial and residential segments.

3 min read | 10 Feb 2026

Article Budget 2026: Building resilience for a Vibrant Bharat

Union Budget 2026 prioritises resilience and long-term growth for a vibrant Bharat through self-reliance, balanced manufacturing and services, MSME support, regulatory simplification, and mid-market empowerment — moving from reform to performance.

5 min read | 09 Feb 2026

Article Budget signals India's strategic bet on CCUS for deep decarbonisation

Union Budget 2026-27 marks a quiet but consequential inflection point in India's climate and industrial policy. While much of the global discourse continues to revolve around renewable capacity additions and long-term net zero pledges, this Budget signals something more structural.

4 min read | 06 Feb 2026

Article Investment-led productivity, growth in agriculture budget

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.

3 min read | 04 Feb 2026

Article MSME back in focus in a capex-oriented budget

Union Budget 2026 brings MSMEs back into focus with a capex-oriented strategy that expands support through enhanced technology upgrades, cluster development, SME Growth Fund, customs tariff incentives and credit-flow reforms to strengthen competitive value chains and employment.

4 min read | 03 Feb 2026

Article Budget 2026: Rewiring finance for resilient growth

Union Budget 2026 positions finance as the strategic lever for resilient growth, rebuilding India’s financial architecture by strengthening risk sharing, capital markets, NBFCs, banking reform and structured credit flows to support long-term investment and stability.

6 min read | 02 Feb 2026

Article Union Budget 2026-27: Detailed analysis of tax proposals affecting individual taxpayers

Detailed analysis of Union Budget 2026‑27 tax proposals for individual taxpayers, covering income tax changes, TDS/TCS rationalisation, compliance relief and procedural measures aimed at simplifying personal tax obligations.

5 min read | 02 Feb 2026

Article Focus on lucidity, certainty, ease of compliance

Union Budget 2026–27 direct tax proposals emphasise clarity, certainty and ease of compliance, with measures such as implementation of the Income-tax Act 2025, simplified rules and forms, automated lower TDS certificates, extended timelines for revised returns, rationalised prosecution provisions and technology-led processes to improve taxpayer experience and reduce litigation.

2 min read | 02 Feb 2026

Follow #BudgetWithGT Pre-Budget expectations 2026

Explore Grant Thornton Bharat’s pre-Budget 2026 insights across sectors including automotive, banking, technology, infrastructure, healthcare, taxation, and investment priorities shaping India’s economic, regulatory, and policy landscape.

01 Feb 2026

Article Union Budget 2026: A blueprint for full-stack technology economy

Union Budget 2026–27 marks a structural turning point for India’s technology economy. Rather than approaching technology through isolated sectoral incentives, the Budget articulates a connected national strategy that treats technology as core economic infrastructure.

2 min read | 01 Feb 2026

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