The Budget [Income-tax | GST | Customs] | 2025–26 is a meticulously compiled imprint edition of the Union Budget 2025-26, designed to provide professionals, practitioners, and students with a comprehensive understanding of the latest reforms.

With unparalleled clarity and convenience, this edition delivers the complete text of the Union Budget 2025-26, encompassing proposed amendments to Income-tax, GST, and Customs.

The book incorporates every key document related to the Union Budget, ensuring readers have a single, authoritative source for all relevant information:

• Budget Highlights : A concise overview of the most significant policy changes and fiscal proposals introduced during the Budget session
• Budget Speech : The official address that outlines the government’s priorities, economic assessments, policy intentions and proposed amendments
• Finance Bill 2025 : The complete bill to propose the amendments to Income-tax, GST, and Customs
• [Notes on Clauses] An explanation of each amendment proposed in the Finance Bill
• Memorandum explaining the provisions of the Finance Bill 2025 : A detailed statement providing the rationale and implications of all proposed changes.
• Budget Notifications: Essential notifications and circulars are issued to implement or clarify the proposals contained within the Budget.
• DO Letter : An official communication delivering critical updates and directives related to the Budget’s implementation.

This edition also provides an overview of all critical amendments proposed by the Finance Bill 2025, ensuring readers are fully informed of the latest developments and regulatory changes within Income-tax, GST, and Customs.

KARTHICK LAW AGENCY 

Taxmann’s Editorial Board