Budget 2026 FM Key Announcements 1️⃣ STT on Futures increased to 0.05% from 0.02% 2️⃣ STT on Options Premium raised to 0.15% from 0.10% 3️⃣ Share Buybacks likely to be taxed as capital gains for all shareholders 4️⃣ Promoters to pay additional tax on share buybacks 5️⃣ MAT rate cut to 14% from 15% 6️⃣ MAT credit carry-forward allowed for set-off till March 30 7️⃣ Customs exemptions removed on select items made in India 8️⃣ Duty-free import limit for seafood processing inputs raised to 3% of value Budget tilts towards higher market taxes with limited relief for investors.