The ZARK Journal

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Audit, taxation, regulation and digital risk - written for finance leaders, audit committees and fellow practitioners.

Direct Tax15 Apr 2026·9 min read

Decoding the Latest Amendments to the Finance Act for FY 2026–27

A practitioner's read of the new direct-tax provisions, the implications for corporates and HNIs, and what advisors should flag to boards before the next quarterly close. We unpack the rate shifts, MAT implications, TDS expansion, and the small but consequential tweaks to Section 43B.

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