The 2026-27 fiscal reforms represent a well-thought-out move to rationalise India’s investment culture, closing loopholes and discouraging speculation in favour of long-term economic stability. In their latest article for India Business Law Journal, our Partner Kunal Savani and Principal Associate Bipluv Jhingan provide a deep dive into the government’s decisive overhaul of investor taxation from the reclassification of share buybacks and curbs on leveraged investments to the strategic shifts in SGB exemptions and derivatives trading.
