Corporate Tax Strategy Post‑Budget 2026 – MAT Overhaul and New Buy‑Back Tax Rules
Budget 2026 significantly reshapes the corporate tax landscape by restructuring Minimum Alternate Tax (MAT) and overhauling the taxation of share buy‑backs. For corporates and late‑stage startups in Delhi NCR, these changes demand a fresh look at MAT planning and capital distribution strategies. MAT – From Credit System to Final Tax Existing Framework Under existing provisions:…