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Union Budget 2026 2027 Income Tax Key highlights covering 1. Income Tax Act 2025 2. Revised returns 3. Filing of returns due date 4. Taxation of Soverien Gold Bonds (SGBs) 5. Buyback of Shares - tax treatment 6. Form 15G/H Submission 7. Foreign Asset disclosure scheme 8. Penalty and Prosecution framework to reduce disputes *Disclaimer:* This video provides a general overview and key highlights of the Union Budget's income tax provisions based on publicly available information as of February 1, 2026. It is for educational and informational purposes only and does not constitute professional, tax, financial, legal, or investment advice. Tax laws are complex and subject to change; individual circumstances vary. Always consult a qualified practicing Chartered Accountant, tax professional, or relevant authority before making any decisions related to your taxes or finances. The creator assumes no liability for any actions taken based on this content. Views expressed are personal and not endorsed by any government body. No affiliation with official sources. Fair use claimed under applicable copyright laws for commentary and education.