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rohit garg
Rohit Garg

Rohit Garg

Rohit Garg is Partner at law firm Shardul Amarchand Mangaldas & Co

Union Budget 2026: Tax and non-tax revenue form the backbone of the Budget, shaping how resources are mobilised and spent across sectors.

Budget 2026: Push for Simplicity and Predictability in Direct Taxes

by Sanjiv Malhotra |Jan 27, 2026

Key measures required include addressing the backlog of dispute cases, reintroducing the Settlement Commission, and providing clarity on the tax treatment of foreign investments.