🔥⚒️Old Labour Laws Vrs. New Labour Codes⚒️🔥

Dear Comrades,

Know the Truth. Defend Your Rights. Rise in Resistance!

The Labour Codes imposed by the ruling regime are not reforms—they are a direct assault on the hard-won rights of workers ✊📜. These codes weaken job security, silence collective bargaining, dilute social security, and hand over unchecked power to employers in the name of “ease of doing business.”

❌ Right to Unionise curtailed

❌ Hire & fire made easier

❌ 8-hour workday threatened, working hours stretched

❌ Collective bargaining and strikes made difficult

❌ Social security diluted for millions in unorganised sector

These laws push workers back to an era of exploitation and insecurity, undoing decades of struggle and sacrifice 🩸. If we remain silent today, tomorrow’s workplace will have no dignity, no protection, no justice.

🔥✊ This is the moment to rise!

Let every factory, office, field and street echo with resistance. Let our unity become our strength.

📢🇮🇳 On 12th February 2026, the Central Trade Unions and Independent Federations have given a historic call for a Nationwide General Strike—a decisive battle to defend labour rights, democracy and livelihood.

🚩 Stand up. Step out. Strike back.

✊ Workers united can never be defeated!

🔥 Forward to the Nationwide General Strike – 12.02.2026! 🔥

= B SAMAL =

General Secretary 

AIPRPA, Bhubaneswar decides to actively participate in the nationwide general strike called by the Central Trade Unions and Independent Federations on 12 February 2026

ଆଇନ ବନାମ ସଂହିତା

 

ଆଇନ ବନାମ ସଂହିତା

ବୃହସ୍ପତି ସାମଲ

ସାଧାରଣ ସମ୍ପାଦକ 

କେନ୍ଦ୍ର ସରକାରୀ କର୍ମଚାରୀ ଓ ଶ୍ରମିକ ପରିସଂଘ

ଓଡ଼ିଶା ରାଜ୍ୟ ସମନ୍ୱୟ ସମିତି, ଭୁବନେଶ୍ଵର 

ଆଇନ ସମ୍ବନ୍ଧୀୟ ଆଲୋଚନାରେ ‘ଆଇନ’ ଓ ‘ସଂହିତା’ ଶବ୍ଦ ଦୁଇଟିକୁ ପ୍ରାୟ ସମାନ ଅର୍ଥରେ ବ୍ୟବହାର କରାଯାଉଥିଲେ ମଧ୍ୟ ନ୍ୟାୟଶାସ୍ତ୍ର ଦୃଷ୍ଟିରୁ ଏହି ଦୁଇଟି ଧାରଣା ମଧ୍ୟରେ ଅନେକ ମୌଳିକ ଓ ଗଭୀର ପାର୍ଥକ୍ୟ ରହିଛି ଯାହା ଦେଶର ଶାସନ ପ୍ରଣାଳୀ ଓ ସାମାଜିକ ନ୍ୟାୟ ପ୍ରକ୍ରିୟା ଉପରେ ଦୀର୍ଘକାଳୀନ ପ୍ରଭାବ ପକେଇଥାଏ। ଏହି ପାର୍ଥକ୍ୟଟି ଆହୁରି ଗୁରୁତ୍ୱପୂର୍ଣ୍ଣ ହୋଇଯାଏ, ଯେତେବେଳେ ଭାରତ ଭଳି ବିଶାଳ ଗଣତାନ୍ତ୍ରିକ ରାଷ୍ଟ୍ର ଏକ ସୁରକ୍ଷାମୂଳକ ଓ କଲ୍ୟାଣମୁଖୀ ଶ୍ରମ ଆଇନ ବ୍ୟବସ୍ଥାରୁ ଚାରୋଟି ଶ୍ରମ ସଂହିତା ଆଧାରିତ ଏକ ସଂକଳିତ ବ୍ୟବସ୍ଥା ଆଡ଼କୁ ଗତି କରେ ।

ପାରମ୍ପରିକ ଅର୍ଥରେ ‘ଆଇନ’ ଏକ ବିସ୍ତୃତ, ଗତିଶୀଳ ଓ ଜୀବନ୍ତ ଧାରଣା। ପୃଥିବୀର ବିଭିନ୍ନ ଆଇନ୍‌ ବିଶାରଦ ଏହାକୁ ଭିନ୍ନ ଭିନ୍ନ ଭାବେ ପରିଭାଷିତ କରିଥିଲେ ମଧ୍ୟ ଆନ୍ତର୍ଜାତୀୟ ଖ୍ୟାତିସମ୍ପନ୍ନ ଆଇନ ବିଶାରଦ ତଥା ସୁଇଜରଲ୍ୟାଣ୍ଡ ଉଚ୍ଚତମ ନ୍ୟାୟାଳୟର ପୂର୍ବତନ ବିଚାରପତି ସାର୍ ଜନ୍ ଉଇଲିୟମ ସାଲମଣ୍ଡଙ୍କ ପ୍ରସିଦ୍ଧ ପରିଭାଷା ଅନୁଯାୟୀ, ଆଇନ ହେଉଛି “ନ୍ୟାୟ ପରିଚାଳନାରେ ରାଜ୍ୟ ଦ୍ୱାରା ସ୍ୱୀକୃତ ଓ ପ୍ରୟୋଗ ହେଉଥିବା ନୀତିମାନଙ୍କର ସମାହାର”। ଭାରତର ସୁପ୍ରିମକୋର୍ଟ ଷ୍ଟେଟ ଅଫ୍ ମାଡ୍ରାସ ବନାମ ଭି. ଜି. ରୋ (୧୯୫୨) ମାମଲାରେ ସ୍ପଷ୍ଟ କରିଥିଲେ ଯେ ଆଇନ କେବଳ କିଛି ନିୟମର ସମାହାର ନୁହେଁ, ବରଂ ସାମ୍ବିଧାନିକ ମୂଲ୍ୟବୋଧ ଆଧାରରେ ବ୍ୟକ୍ତିଗତ ସ୍ୱାଧୀନତା ଓ ସାମାଜିକ ଶୃଙ୍ଖଳା ମଧ୍ୟରେ ସନ୍ତୁଳନ ରକ୍ଷା କରିବାର ଏକ ପ୍ରଣାଳୀ। ଏପରିଭାବେ, ସମ୍ବିଧାନ, ସଂସଦୀୟ ଆଇନ, ନ୍ୟାୟିକ ପୂର୍ବଦୃଷ୍ଟାନ୍ତ, ପରମ୍ପରା, ରୀତିନୀତି ଓ ପ୍ରାକୃତିକ ନ୍ୟାୟର ସିଦ୍ଧାନ୍ତ ସମୂହ ଆଇନର ପରିସରଭୁକ୍ତ।

ଏହାର ବିପରୀତରେ ‘ସଂହିତା’ ହେଉଛି ଏକ ବିଶେଷ ଆଇନ ନିର୍ମାଣ ପ୍ରଣାଳୀ। ହେନେରି କାମ୍ପବେଲ୍ ବ୍ଲାକଙ୍କ ଆଇନ ଅଭିଧାନ ଅନୁସାରେ, ‘ସଂହିତା’ ହେଉଛି “କୌଣସି ନିର୍ଦ୍ଦିଷ୍ଟ ବିଷୟ ସମ୍ବନ୍ଧୀୟ ଆଇନ, ନିୟମ ଓ ବିଧିମାନଙ୍କର ଏକ ସୁସଂଗଠିତ, ସଂଗୃହୀତ ଓ ପୁନଃସଂରଚିତ ରୂପ”। ସୁପ୍ରିମକୋର୍ଟ ଆର୍‌ ଏସ୍ ନାୟକ ବନାମ ଏ ଆର୍ ଆନ୍ତୁଲେ (୧୯୮୪) ମାମଲାରେ କହିଥିଲେ ଯେ ‘ସଂହିତା’ ହେଉଛି କୌଣସି ବିଷୟରେ ଆଇନର ଏକ ସମ୍ପୂର୍ଣ୍ଣ ଓ ସାର୍ବଜନୀନ ଘୋଷଣା, ଯାହା ପୂର୍ବରୁ ଥିବା ବିକ୍ଷିପ୍ତ ଆଇନଗୁଡ଼ିକୁ ପ୍ରତିସ୍ଥାପିତ କରିବା ପାଇଁ ଉଦ୍ଦିଷ୍ଟ। ତେଣୁ ଆଇନ ଯେଉଁଠି ଗତିଶୀଳ ଓ ବହୁମୂଳକ, ‘ସଂହିତା’ ସେଠି ସଂପୂର୍ଣ୍ଣ ଭାବରେ ଆଇନ ନିର୍ମାଣ ଭିତ୍ତିକ, ଗଠନାତ୍ମକ ଓ ଅପେକ୍ଷାକୃତ ଭିନ୍ନ।

ନ୍ୟାୟିକ ରାୟଗୁଡ଼ିକ ଏହି ପାର୍ଥକ୍ୟକୁ ସ୍ପଷ୍ଟ କରିଥାଏ। ଜୋସେଫ୍ ସାଇନ୍ ବନାମ ଭାରତ ସରକାର (୨୦୧୮) ମାମଲାରେ ସୁପ୍ରିମକୋର୍ଟ ଭାରତୀୟ ଦଣ୍ଡ ସଂହିତାର ଧାରା ୪୯୭କୁ ଅଣସାମ୍ବିଧାନିକ ଘୋଷଣା କରି କହିଥିଲେ ଯେ, କୌଣସି ‘ସଂହିତା’ ଯେତେ ସଂପୂର୍ଣ୍ଣ ହେଉନା କାହିଁକି, ତାହା ସାମ୍ବିଧାନିକ ନୈତିକତା ଓ ମୌଳିକ ଅଧିକାର ଉପରେ ପ୍ରାଧାନ୍ୟ ପାଇପାରିବ ନାହିଁ। ଏଥିରୁ ପୁନର୍ବାର ସ୍ପଷ୍ଟ ହୁଏ ଯେ ସଂହିତାଗୁଡିକ କେବେ ମଧ୍ୟ ସମ୍ବିଧାନ ଓ ନ୍ୟାୟିକ ବ୍ୟାଖ୍ୟାରୁ ଉର୍ଦ୍ଧରେ ନୁହେଁ। ସେହିପରି, ଭାରତ ବ୍ୟାଙ୍କ ଲିମିଟେଡ୍ ବନାମ ଏମ୍ଲଇଜ୍ (୧୯୫୦) ମାମଲାରେ ସୁପ୍ରିମକୋର୍ଟ ସ୍ପଷ୍ଟ କରିଥିଲେ ଯେ ଶ୍ରମ ନ୍ୟାୟଶାସ୍ତ୍ର କେବଳ ଆଇନ ନିର୍ମାଣ ଦ୍ୱାରା ନୁହେଁ, ବରଂ ସାମାଜିକ ନ୍ୟାୟର ସିଦ୍ଧାନ୍ତ ଆଧାରରେ ନ୍ୟାୟିକ ରାୟ ମାଧ୍ୟମରେ ବିକଶିତ ହୋଇଛି।

ଉପରୋକ୍ତ ଧାରଣାତ୍ମକ ପୃଷ୍ଠଭୂମିରେ ଭାରତର ସାମ୍ପ୍ରତିକ ଶ୍ରମ ଆଇନ ସଂସ୍କାରକୁ ଭାରତର ପ୍ରମୁଖ ଶ୍ରମିକ ଓ କର୍ମଚାରୀ ସଂଗଠନଗୁଡ଼ିକ ଆରମ୍ଭରୁ ବିରୋଧ କରିଆସିଛନ୍ତି। ପୂର୍ବରୁ ଭାରତର ଶ୍ରମ ଆଇନଗୁଡ଼ିକ କେବଳ ନିୟାମକ ଉପକରଣ ନୁହେଁ, ବରଂ ସମ୍ବିଧାନର ଅନୁଚ୍ଛେଦ ୧୪, ୧୯, ୨୧, ୨୩ ଓ ରାଜ୍ୟନୀତି ନିର୍ଦ୍ଦେଶକ ସିଦ୍ଧାନ୍ତମାନଙ୍କ (ଡିରେକ୍ଟିଭ୍ ପ୍ରିନ୍ସପୁଲ୍ସ ଅଫ୍ ଷ୍ଟେଟ ପଲିସି) ମାଧ୍ୟମରେ ପ୍ରତିବିମ୍ବିତ ସାମାଜିକ ଓ ଆର୍ଥିକ ନ୍ୟାୟ ପ୍ରତିବଦ୍ଧତାର ପ୍ରତୀକ ଥିଲା ଏବଂ ଦଶକ ଦଶକ ଧରି ଶ୍ରମିକ ଆନ୍ଦୋଳନ, ନ୍ୟାୟିକ ବିକାଶ ତଥା ଶ୍ରମିକ, ନିୟୋଜକ ଓ ରାଜ୍ୟର ତ୍ରିପକ୍ଷୀୟ ସହମତିର ଫଳ ଥିଲା। ୨୯ଟି ଶ୍ରମ ଆଇନକୁ ଚାରିଟି ଶ୍ରମ ସଂହିତାରେ ସଂକଳନ କରାଯିବାକୁ ଯଦିଓ ସରଳୀକରଣ, ସମାନତା ଓ କାର୍ଯ୍ୟ ସମ୍ପନ୍ନ କରିବାର ସହଜତା ବୋଲି ସରକାରଙ୍କ ପକ୍ଷରୁ ଯୁକ୍ତି ହେବା ସହ ସମର୍ଥନ କରାଯାଇଛି, ବାସ୍ତବରେ କିନ୍ତୁ ଏହି ସଂହିତାକରଣ ଏକ ନିରପେକ୍ଷ ସଂଗଠନାତ୍ମକ ପ୍ରକ୍ରିୟା ନୁହେଁ, ବରଂ ଏହା ମୌଳିକ ଅଧିକାର, କାର୍ଯ୍ୟାନ୍ୱୟନ ପ୍ରକ୍ରିୟା ଓ କ୍ଷମତା ସମତୁଲ୍ୟତାରେ ଗୁରୁତ୍ୱପୂର୍ଣ୍ଣ ପରିବର୍ତ୍ତନ ଆଣିଛି, ଯାହାର ଅଧିକାଂଶ ପ୍ରଭାବ ଶ୍ରମିକମାନଙ୍କ ପାଇଁ କ୍ଷତିକାରକ। ଶ୍ରମ ଅଧିନିୟମ ବଦଳରେ କେନ୍ଦ୍ର ସରକାର ଶ୍ରମ ସଂହିତାର ପ୍ରଚଳନ ପାଇଁ ୨୧ ନଭେମ୍ବର ୨୦୨୫ରେ ରାଜପତ୍ର ବିଜ୍ଞପ୍ତି ଜାରି କରିଥିବା ବେଳେ ଭାରତବର୍ଷର ଶ୍ରମିକ ଓ କର୍ମଚାରୀ ସଂଗଠନଗୁଡ଼ିକ ସେମାନଙ୍କର ପୂର୍ବ ବିରୋଧାଭାଷକୁ ଆହୁରି ତୀବ୍ରତର କରି ଆଗାମୀ ୧୨ ଫେବୃଆରୀ ୨୦୨୬ରେ ଏକ ସର୍ବଭାରତୀୟ ସାଧାରଣ ଧର୍ମଘଟ ପାଇଁ ଡାକରା ଦେଇଛନ୍ତି। 

ପ୍ରଥମତଃ, ମାଲିକ ଶ୍ରେଣୀର ଲୁକ୍କାୟିତ ଉଦ୍ଦେଶ୍ୟ ଚରିତାର୍ଥ କରିବାକୁ ଯାଇ ମଜୁରୀ ସଂହିତାରେ ଶ୍ରମିକ ଓ‌ କର୍ମଚାରୀଙ୍କ ସଂଜ୍ଞା ଭିନ୍ନ ଭିନ୍ନ ଭାବେ ବର୍ଣ୍ଣନା କରାଯାଇଥିବାବେଳେ ମଜୁରୀର ସଂଜ୍ଞାକୁ ସଙ୍କୁଚିତ ତଥା ସର୍ବନିମ୍ନ ମଜୁରୀର ସଂଜ୍ଞା କି ମାନଦଣ୍ଡ ସ୍ଥିର‌ କରାଯାଇନାହିଁ। ସେହିଭଳି ଦୈନିକ କାର୍ଯ୍ୟ ସମୟକୁ ସରକାରଙ୍କ ଉପରେ ଛାଡ଼ି ଦିଆଯାଇଛି। ମଜୁରୀ ନିର୍ଦ୍ଧାରଣ ପାଇଁ ଉଦ୍ଦିଷ୍ଟ ପରାମର୍ଶଦାତା ବୋର୍ଡରେ କର୍ମଚାରୀ, ମାଲିକ ଓ ସ୍ୱାଧୀନ ବ୍ୟକ୍ତି ବିଶେଷ ଯଦିଓ ଏକ ତୃତୀୟାଂଶ ଭାବେ ରହିବେ, ସେମାନେ କେବଳ ଆଲୋଚନା ହିଁ କରିବେ। ବୋର୍ଡର ସୁପାରିଶ୍ ମାନିବାକୁ ସରକାର‌ ବାଧ୍ୟ ନୁହନ୍ତି। ଅନୁରୂପଭାବେ ସଂହିତାରେ ଶ୍ରମିକମାନଙ୍କୁ ବୋନସର ପ୍ରତିଶ୍ରୁତି ଦେବା ବଦଳରେ ସେମାନଙ୍କୁ ବୋନସରୁ ବଞ୍ଚିତ କରିବା ପାଇଁ ଗୁରୁତ୍ବ ଦିଆଯାଇଛି। ପିପୁଲ୍ସ ୟୁନିଅନ ଫର ଡିମୋକ୍ରାଟିକ ରାଇଟ୍ସ ବନାମ ଭାରତ ସରକାର (୧୯୮୨) ମାମଲାରେ ସୁପ୍ରିମକୋର୍ଟ ନ୍ୟୂନତମ ମଜୁରୀଠାରୁ କମ୍‌ ଦରମାକୁ ବାଧ୍ୟତାମୂଳକ ଶ୍ରମ ବୋଲି ଘୋଷଣା କରିଥିଲେ, କିନ୍ତୁ ନୂଆ ସଂହିତାର ସୁବିଧାବାଦୀ ନିରୀକ୍ଷଣ ପ୍ରଣାଳୀ ଏହି ନୀତିକୁ ଦୁର୍ବଳ କରୁଛି।

ଦ୍ୱିତୀୟରେ, ଔଦ୍ୟୋଗିକ ସମ୍ପର୍କ ସଂହିତାରେ ନିଯୁକ୍ତିର‌ ସଂଜ୍ଞା ପରିବର୍ତ୍ତନ ‌କରି‌ ସରକାର ଶ୍ରମିକମାନଙ୍କ ଅଧିକାରକୁ ଖର୍ବ କରିବା ସହ ମାଲିକମାନେ ସେମାନଙ୍କୁ ନିରଙ୍କୁଶ ଭାବେ ଶୋଷଣ କରିବାର ପଥ ପ୍ରଶସ୍ତ ଓ ପରିଷ୍କାର କରିଛନ୍ତି। ସଂହିତାରେ ନିଯୁକ୍ତିକୁ ଅସ୍ଥାୟୀ, କ୍ଷଣସ୍ଥାୟୀ ଓ ଠିକାକରଣ କରାଯାଇଛି। ବିନା ନୋଟିସ୍ କିମ୍ବା କ୍ଷତିପୂରଣରେ ଶ୍ରମିକଙ୍କୁ ବିଦା କରିବାର ନିରଙ୍କୁଶ କ୍ଷମତା ମାଲିକଙ୍କୁ ପ୍ରଦାନ‌ କରିଛି ଯାହା ଆକସ୍ମିକ ବେକାରୀ ସୃଷ୍ଟି କରିବ। ୱାର୍କମେନ ଅଫ ମୀନାକ୍ଷୀ ମିଲ୍ସ ବନାମ ମୀନାକ୍ଷୀ ମିଲ୍ସ ଲିମିଟେଡ଼ (୧୯୯୨) ମାମଲାରେ ଆକସ୍ମିକ ବେକାରି, ଜୀବିକା ଅଧିକାରକୁ ଆଘାତ କରିବାର‌ ଯେଉଁ ସାମ୍ବିଧାନିକ ସମ୍ବେଦନଶୀଳତା କଥା ସୁପ୍ରିମକୋର୍ଟ କହିଥିଲେ, ତାହା ଏହି ସଂହିତାରେ ନାହିଁ । ସବୁଠାରୁ‌ ଗୁରୁତ୍ୱପୁର୍ଣ୍ଣ କଥା ହେଉଛି ଟ୍ରେଡ୍ ୟୁନିଅନ ଅଧିନିୟମ ୧୯୨୬ର ବିଚାରଧାରାକୁ ନଷ୍ଟ କରି ଏହି ସଂହିତା ଟ୍ରେଡ୍ ୟୁନିଅନ ପଞ୍ଜିକରଣ ଓ‌ ପରିଚାଳନାରେ ଶ୍ରମିକମାନଙ୍କର ଗଣତାନ୍ତ୍ରିକ ଅଧିକାରକୁ କ୍ଷୁର୍ଣ୍ଣ କରିଛି। ପ୍ରଚଳିତ ଆଇନକୁ ମୋଡ଼ି ମକଚି ଶ୍ରମିକ ସଂଗଠନମାନଙ୍କର ମୂଲଚାଲ କ୍ଷମତାକୁ ସଙ୍କୁଚିତ କରାଯିବା ସହ ସେମାନଙ୍କର ଧର୍ମଘଟ କରିବାର ଅଧିକାର‌ ଉପରେ ନିଷେଧାଦେଶ ଜାରି କରାଯାଇଛି। ଅଲ୍ ଇଣ୍ଡିଆ ବ୍ୟାଙ୍କ ଏମ୍ଲଇଜ୍ ଆସୋସିଏସନ୍ ବନାମ ନାସନାଲ୍ ଇଣ୍ଡଷ୍ଟ୍ରିଆଲ ଟାଇବୁନାଲ (୧୯୬୨) ମାମଲାରେ ସୁପ୍ରିମକୋର୍ଟ ସଂଗଠନ ଅଧିକାରକୁ ଗଣତାନ୍ତ୍ରିକ ଶ୍ରମ ସମ୍ପର୍କର ଅବିଭାଜ୍ୟ ଅଂଶ ବୋଲି ମାନ୍ୟତା ଦେଇଥିଲେ ମଧ୍ୟ ନୂଆ ସଂହିତାଗୁଡ଼ିକ ଶିଳ୍ପ ସଂକ୍ରାନ୍ତୀୟ ବିବାଦଗୁଡିକୁ ଏକ ଆଲୋଚନାମୂଳକ ପ୍ରକ୍ରିୟା ନୁହେଁ, ବରଂ ଏକ ପ୍ରଶାସନିକ ଲକ୍ଷ୍ୟରେ ପରିଣତ କରିଛି।

ତୃତୀୟରେ, ଭାରତୀୟ ଜୀବନ ବୀମା ନିଗମ ବନାମ ଉପଭୋକ୍ତା ଶିକ୍ଷା ଓ ଗବେଷଣା କେନ୍ଦ୍ର (୧୯୯୫) ମାମଲାରେ ସୁପ୍ରିମକୋର୍ଟ ସାମାଜିକ ସୁରକ୍ଷାକୁ ଜୀବନ ଅଧିକାରର ଏକ ଗୁରୁତ୍ୱପୂର୍ଣ୍ଣ ଅଂଶ ବୋଲି ଘୋଷଣା କରିଥିଲେ ହେଁ ସାମାଜିକ ନିରାପତ୍ତା ସଂହିତା ୨୦୨୦ରେ ସେହି ଅଧିକାର କେବଳ ପ୍ରତୀକାତ୍ମକ ହୋଇଯାଇଛି। ମାଲିକମାନଙ୍କୁ ସୁହେଇଲା ଭଳି ଆଇନରେ ଆବଶ୍ୟକ ପରିବର୍ତ୍ତନ ଆଣିବା ପାଇଁ ସରକାର ନିଜ ହାତକୁ କ୍ଷମତା ନେବା ସହ ସାମ୍ବିଧାନିକ ତ୍ରିପାକ୍ଷିକ କେନ୍ଦ୍ରୀୟ ଟ୍ରଷ୍ଟି ବୋର୍ଡର ସଂଜ୍ଞା, ଗଠନ ପ୍ରଣାଳୀ ଓ ଦାୟିତ୍ୱବୋଧକୁ ଦୁର୍ବଳ କରାଯାଇ କେବଳ ଏକ ସୁପାରିଶକାରି ସଂସ୍ଥାରେ ପରିଣତ କରାଯିବା ଦ୍ୱାରା ଭବିଷ୍ୟନିଧି ଯୋଜନାକୁ ସମ୍ପୂର୍ଣ୍ଣ ଉଚ୍ଛେଦ କରିବାର ଚକ୍ରାନ୍ତ ଅତି ସ୍ପଷ୍ଟ। ସମାନ କଥା ମଧ୍ୟ କର୍ମଚାରୀ ରାଜ୍ୟ ବୀମା ଯୋଜନାରେ ପରିଲକ୍ଷିତ। ଏମ୍ ସି ମେହେଟା ବନାମ ତାମିଲନାଡୁ ସରକାର (୧୯୯୬) ମାମଲାରେ ଶିଶୁ ଶ୍ରମ ନିରୋଧ ପାଇଁ କଠୋର କାର୍ଯ୍ୟାନ୍ୱୟନ ଆବଶ୍ୟକ ବୋଲି ସୁପ୍ରିମକୋର୍ଟ କହିଥିଲେ ମଧ୍ୟ ନୂଆ ସଂହିତା ସେହି ଆଭିମୁଖ୍ୟର ଅବମୂଲ୍ୟାୟନ କରୁଛି।

ଶେଷରେ ‘ବୃତ୍ତିଗତ ସୁରକ୍ଷା, ସ୍ୱାସ୍ଥ୍ୟ ଓ କାର୍ଯ୍ୟ ସର୍ତ୍ତାବଳୀ ସଂହିତା’ ପ୍ରଚଳନ ଯୋଗୁଁ ପୂର୍ବରୁ ୧୩ଟି ଅଧିନିୟମରୁ ପ୍ରାପ୍ତ ଅନେକ ସୁବିଧା ସୁଯୋଗରୁ ବହୁ ଶ୍ରମିକ ବାଦ୍ ପଡିବେ। ବିଶେଷ ଭାବେ ଅସଂଗଠିତ କ୍ଷେତ୍ର, ନିର୍ମାଣ, ଠିକା, ଦାଦନ, ପରିବହନ, ବିଡ଼ି ଓ ସିଗାର ଶ୍ରମିକ ଏବଂ ବହୁସଂଖ୍ୟକ ସାମ୍ବାଦିକ କ୍ଷତିଗ୍ରସ୍ତ ହେବେ। ବିଦ୍ୟୁତ ପରିଚାଳିତ କୌଣସି କାରଖାନାରେ ୨୦ ଜଣରୁ ଅଧିକ ଶ୍ରମିକ କାମ କରୁଥିଲେ, ତାହା ଏହି ସଂହିତାର ପରିସରଭୁକ୍ତ ହୋଇପାରିବ। ଅର୍ଥାତ, ଏହାଦ୍ବାରା ଆମ ଦେଶର ବିଦ୍ୟୁତ ପରିଚାଳିତ ହେଉ ନଥିବା କାରଖାନାର ୪୦% ଶ୍ରମିକ ସଂହିତା ପରିସର‌ବାହାରେ ରହିବାକୁ ବାଧ୍ୟ ହେବେ। ୨୦ରୁ ଉର୍ଦ୍ଧ ଶ୍ରମିକ ନିଯୁକ୍ତ କଲେ ଠିକାଦାରଙ୍କୁ ଶ୍ରମ କାର୍ଯ୍ୟାଳାୟରୁ ଅନୁମତି ନେବାର ଆବଶ୍ୟକ ଥିଲା ବେଳେ ଏବେ ଏହି ସଂଖ୍ୟାକୁ ୫୦କୁ ବୃଦ୍ଧି କରାଯାଇଥିବାରୁ ଶ୍ରମିକମାନେ ଅଧିକ ଶୋଷିତ ହେବେ। ଆଜିର ଦିନରେ ଭାରତବର୍ଷର ରାଷ୍ଟ୍ରାୟତ ଉଦ୍ୟୋଗଗୁଡିକରେ ୫୦%ରୁ ଅଧିକ ଓ ଘରୋଇ ଉଦ୍ୟୋଗରେ ୭୦%ରୁ ଅଧିକ କାର୍ଯ୍ୟରତ ଠିକା ଶ୍ରମିକ ଏହି ସଂହିତା ପ୍ରଚଳନ ଦ୍ୱାରା କେବେ ସ୍ଥାୟୀ କର୍ମଚାରୀର ମାନ୍ୟତା ଦାବି କରିପାରିବେ ନାହଁ। ୫୦୦ରୁ କମ୍ ଶ୍ରମିକ କାମ କରୁଥିବା କାରଖାନାରେ ନିରାପତ୍ତା କମିଟି ଓ ଅଧିକାରୀ ରହିବେ ନାହିଁ ଯାହାଦ୍ଵାରା ୯୦% କାରଖାନାର ଶ୍ରମିକ ଏଥିରୁ ବାଦ୍ ପଡିବେ। ୨୫୦ରୁ କମ୍ ଶ୍ରମିକ କାମ କରୁଥିବା କାରଖାନାରେ ମଙ୍ଗଳ ଅଧିକାରୀ ରହିବେ ନାହିଁ କି ୧୦୦ରୁ କମ୍ ଶ୍ରମିକ କାମ କରୁଥିବା କାରଖାନାରେ କ୍ୟାଣ୍ଟିନ୍ ବ୍ୟବସ୍ଥା ରହିବ ନାହିଁ। ସେହିଭଳି, ୫୦ରୁ କମ୍ ଶ୍ରମିକ କାମ କରୁଥିବା କାରଖାନାରେ କ୍ରେଚ୍, ଖାଇବା ଗୃହ ଓ ବିଶ୍ରାମ ଗୃହ ରହିବ ନାହିଁ।

ସାମଗ୍ରୀକ ଭାବେ, ଶ୍ରମ ଆଇନରୁ ଶ୍ରମ ସଂହିତାକୁ ଏହି ପରିବର୍ତ୍ତନ ଏକ ଗଭୀର ଧାରଣାତ୍ମକ ପରିବର୍ତ୍ତନକୁ ପ୍ରତିବିମ୍ବିତ କରେ। ଆଇନର ଲକ୍ଷ୍ୟ ଯଦି ସାମାଜିକ ନ୍ୟାୟ ହୁଏ, ତେବେ ସଂହିତାଗୁଡ଼ିକ ସେହି ଲକ୍ଷ୍ୟରୁ ଦୂରେଇଯାଇଛି। ଶ୍ରମ ଆଇନ ବଦଳରେ ଶ୍ରମ ସଂହିତା ପ୍ରଚଳନ ହେଲେ କିଛି ନିର୍ଦ୍ଦିଷ୍ଟ ଉଦ୍ୟୋଗପତି ନିଯୁକ୍ତିଦାତାଙ୍କୁ ସୁହାଇବ ସିନା, ନିରବଚ୍ଛିନ୍ନ ସଂଘର୍ଷ ଦ୍ୱାରା ପ୍ରାପ୍ତ ଦୈନିକ ନିର୍ଦ୍ଦିଷ୍ଟ ୮ ଘଣ୍ଟା କାର୍ଯ୍ୟ ସମୟ ସୀମା, ସର୍ବନିମ୍ନ ଓ ସମାନ କାମକୁ ସମାନ ମଜୁରୀ, ବୋନସ, ମହଙ୍ଗା ଭତ୍ତା, ଗସ୍ତ ଖର୍ଚ୍ଚ ଓ ଅନ୍ୟାନ୍ୟ ଆର୍ଥିକ ସୁବିଧାର ମାନ ନିର୍ଦ୍ଧାରଣ, ସାମୟିକ ଓ ଅର୍ଜିତ ଛୁଟି, ସାପ୍ତାହିକ କାର୍ଯ୍ୟ ଦିବସ, କାର୍ଯ୍ୟସ୍ଥଳୀରେ ସ୍ୱାସ୍ଥ୍ୟ ଓ ଜୀବନର ନିରାପତ୍ତା ଇତ୍ୟାଦି ସହ ଶ୍ରମିକ ସଂଗଠନର ହକ୍ ପାଇଁ କଥାବାର୍ତ୍ତାର ଅଧିକାର ସଙ୍କଟାପନ୍ନ ହେବ। ତେଣୁ ଚାରୋଟି ଶ୍ରମ ସଂହିତାର ଉଚ୍ଛେଦ ପାଇଁ ଭାରତର ପ୍ରମୁଖ ୧୦ଟି କେନ୍ଦ୍ରୀୟ ଶ୍ରମିକ ସଂଗଠନ ଓ ବହୁ ସ୍ୱାଧୀନ ମହାସଂଘମାନେ ୧୨ ଫେବୃଆରୀ ୨୦୨୬ରେ ଏକ ସର୍ବଭାରତୀୟ ସାଧାରଣ ଧର୍ମଘଟ ଜରିଆରେ ସରକାରଙ୍କ ଦୃଷ୍ଟି ଆକର୍ଷଣ ପାଇଁ ଅଣ୍ଟା ଭିଡୁଥିବା ବେଳେ, ସମ୍ପୂର୍ଣ୍ଣ ସହନଶୀଳତାର ସହ ଆପୋଷ ଆଲୋଚନା ପାଇଁ ସରକାର ଆଗେଇ ଆସିବା ଏକାନ୍ତ ଅପରିହାର୍ଯ୍ୟ।

*****

Highlights of Draft Memorandum to be submitted by the Confederation of Central Govt Employees and Workers to the 8th CPC

HIGHLIGHTS OF UNION BUDGET 2026-27

Ministry of Finance

HIGHLIGHTS OF UNION BUDGET 2026-27

Posted On: 01 FEB 2026 1:08PM by PIB Delhi

PART-A

Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman tabled the Union Budget 2026-27 in the parliament today. The highlights of the budget are as follows:

The first Budget prepared in Kartavya Bhawan, is inspired by 3 kartavyas:

• First kartavya is to accelerate and sustain economic growth, by enhancing productivity and competitiveness, and building resilience to volatile global dynamics.
• Second kartavya is to fulfil aspirations of  people and build their capacity, making them strong partners in India’s path to prosperity
• Third kartavya, aligned with vision of Sabka Sath, Sabka Vikas, is to ensure that every family, community, region and sector has access to resources, amenities and opportunities for meaningful participation.

Budget Estimates

• The non-debt receipts and the total expenditure are estimated as ₹36.5 lakh crore and ₹53.5 lakh crore respectively. The Centre’s net tax receipts are estimated at ₹28.7 lakh crore.
• The gross market borrowings are estimated at ₹17.2 lakh crore and the net market borrowings from dated securities are estimated at ₹11.7 lakh crore.
  • The Revised Estimates of the non-debt receipts are ₹34 lakh crore of which the Centre’s net tax receipts are ₹26.7 lakh crore.
  • The Revised Estimate of the total expenditure is ₹49.6 lakh crore, of which the capital expenditure is about ₹11 lakh crore.
• The fiscal deficit in BE 2026-27 is estimated to be 4.3 percent of GDP.
• In RE 2025-26, the fiscal deficit has been estimated at par with BE of 2025-26 at 4.4 percent of GDP.
• The debt-to-GDP ratio is estimated to be 55.6 percent of GDP in BE 2026-27, compared to 56.1 percent of GDP in RE 2025-26.

 

First Kartavya is to accelerate and sustain economic growth and proposes 6 interventions

1. Scaling up manufacturing in 7 strategic and frontier sectors

1. Biopharma SHAKTI (Strategy for Healthcare Advancement through Knowledge, Technology and Innovation) announced, with an outlay of ₹ 10,000 crores over the next 5 years to develop India as a global Biopharma manufacturing hub.

1. A Biopharma-focused network to be created with 3 new National Institutes of Pharmaceutical Education and Research (NIPER) and upgrading 7 existing ones.
2. A network of over 1000 accredited India Clinical Trials sites to be created

 

2. India Semiconductor Mission (ISM) 2.0 to be launched to produce equipment and materials, design full-stack Indian IP, and fortify supply chains with focus on industry led research and training centres to develop technology and skilled workforce.

 

3. The Electronics Components Manufacturing Scheme outlay increased to ₹40,000 crore.

 

4. Dedicated Rare Earth Corridors to be established, to support the mineral-rich States of Odisha, Kerala, Andhra Pradesh and Tamil Nadu to promote mining, processing, research and manufacturing.

 

5. Government to launch a Scheme to support States in establishing 3 dedicated Chemical Parks, through challenge route, on a cluster-based plug-and-play model.

 

6. Strengthening Capital Goods Capability

 

• Hi-Tech Tool Rooms to be established by CPSEs at 2 locations as digitally enabled automated service bureaus that locally design, test, and manufacture high-precision components at scale and at lower cost.
• A Scheme for Enhancement of Construction and Infrastructure Equipment (CIE) to be introduced, to strengthen domestic manufacturing of high-value and technologically-advanced CIE.
• A Scheme for Container Manufacturing announced, to create a globally competitive container manufacturing ecosystem, with a budgetary allocation of over ₹10,000 crore over a 5 year period.

 

7. Integrated Programme for the Textile Sector announced

 

1. The National Fibre Scheme for self-reliance in natural fibres such as silk, wool and jute, man-made fibres, and new-age fibres.

 

2. Textile Expansion and Employment Scheme to modernize traditional clusters with capital support for machinery, technology upgradation and common testing and certification centres.

 

• Mega Textile Parks to be setup in challenge mode with focus on bringing value addition to technical textiles.
• Mahatma Gandhi Gram Swaraj initiative announced, to strengthen khadi, handloom and handicrafts.

1. Initiative to help in global market linkage, branding and will streamline and support training, skilling, quality of process and production.

 

2. Rejuvenating legacy industrial sectors

• A Scheme to revive 200 legacy industrial clusters announced, to improve their cost competitiveness and efficiency through infrastructure and technology upgradation.

 

3. Creating “Champion SMEs” and supporting micro enterprises

 

•  A dedicated ₹10,000 crore SME Growth Fund, to be introduced, to create future Champions, incentivizing enterprises based on select criteria.
• Self-Reliant India Fund to be allocated with additional ₹2,000 crore, to continue support to micro enterprises and maintain their access to risk capital.
• Government to facilitate Professional Institutions such as ICAI, ICSI, ICMAI to design short-term, modular courses and practical tools to develop a cadre of ‘Corporate Mitras’, especially in Tier-II and Tier-III towns.

 

4. Delivering a powerful push to Infrastructure

 

•  Public capital expenditure to be increased to ₹12.2 lakh crore in FY 2026-27.
• Government to set up an Infrastructure Risk Guarantee Fund to strengthen the confidence of private developers regarding risks during infrastructure development and construction phase.
• Government to accelerate recycling of significant real estate assets of CPSEs through the setting up of dedicated REITs.

• To promote environmentally sustainable movement of cargo, following measures are proposed:
   

1. New Dedicated Freight Corridors to be established connecting Dankuni in the East, to Surat in the West

 

2. 20 new National Waterways (NW) to be operationalised  over next 5 years, starting with NW-5 in Odisha to connect mineral rich areas of Talcher and Angul and industrial centres like Kalinga Nagar to the Ports of Paradeep and Dhamra.
    
   • Training Institutes to be set up as Regional Centres of Excellence for development of the required manpower.
   • Further, a ship repair ecosystem catering to inland waterways to be set up at Varanasi and Patna

 

3. A  Coastal Cargo Promotion Scheme to be launched for incentivising a modal shift from rail and road, to increase the share of inland waterways and coastal shipping from 6% to 12 % by 2047.

• Incentives to be provided to indigenize manufacturing of seaplanes and enhance last-mile and remote connectivity, and promote tourism.

1. Seaplane VGF Scheme to be introduced to provide support for operations.

 

5. Ensuring long term energy security and stability

• An outlay of ₹20,000 crore over the next 5 years, announced  for Carbon Capture Utilization and Storage (CCUS) technologies.

6. Developing City Economic Regions

• An allocation of  ₹5000 crore over 5 years, per city economic regions (CER) announced, for implementing their plans through a challenge mode with a reform-cum-results based financing mechanism.
• Government to develop Seven High-Speed Rail corridors between cities as ‘growth connectors’ to promote environmentally sustainable passenger systems. These include:

1. Mumbai-Pune
2. Pune-Hyderabad,
3. Hyderabad-Bengaluru,
4. Hyderabad-Chennai
5. Chennai-Bengaluru,
6. Delhi-Varanasi,
7. Varanasi-Siliguri.

 

• Government to setup a “High Level Committee on Banking for Viksit Bharat”, to comprehensively review the sector and align it with India’s next phase of growth, while safeguarding financial stability, inclusion and consumer protection.
• Government to restructure the Power Finance Corporation and Rural Electrification Corporation to achieve scale and improve efficiency in the Public Sector NBFCs.
• A comprehensive review of the Foreign Exchange Management (Non-debt Instruments) Rules is proposed, to create a more contemporary, user-friendly framework for foreign investments, consistent with India’s evolving economic priorities.

 

Municipal Bonds

• An incentive of ₹100 crore for a single bond issuance of more than ₹1000 crore announced, to encourage the issuance of municipal bonds of higher value by large cities.

 

Second Kartavya is to fulfil aspirations and build capacity of people

• Government to set up a High-Powered ‘Education to Employment and Enterprise’ Standing Committee to recommend measures that focus on the Services Sector as a core driver of Viksit Bharat.

 

Creation of Professionals for Viksit Bharat

• Existing institutions for Allied Health Professionals (AHPs) to be upgraded and new AHP Institutions to be established in private and Government sectors

1. 100,000 Allied Health Professionals to be added over the next 5 years

 

• Five Regional Medical Hubs to be established, to promote India as a hub for medical tourism services.

AYUSH

• 3 new All India Institutes of Ayurveda to be established

.

Animal Husbandry

• Government to scale up availability of veterinary professionals by more than 20,000

1. A loan-linked capital subsidy support scheme to be launched for establishment of veterinary and para vet colleges, veterinary hospitals, diagnostic laboratories and breeding facilities in the private sector.

Orange Economy

• Indian Institute of Creative Technologies, Mumbai  to be provided support in setting up , Visual Effects, Gaming and Comics (AVGC) Content Creator Labs in 15,000 secondary schools and 500 colleges.

 

Education

• 5 University Townships to be created in the vicinity of major industrial and logistic corridors through challenge route.

1. Through VGF/capital support, 1 girls’ hostel to be established in every district

Tourism

• National Council for Hotel Management and Catering Technology to be upgraded to National Institute of Hospitality

1. A pilot scheme for upskilling 10,000 guides in 20 tourist sites announced through a standardized, high-quality 12-week training course in hybrid mode In collaboration with an IIM.
2. A National Destination Digital Knowledge Grid to be established to digitally document all places of significance—cultural, spiritual andheritage.

 

Heritage and Culture Tourism

• 15 archeological sites including Lothal, Dholavira, Rakhigarhi, Adichanallur, Sarnath, Hastinapur, and Leh Palace to be developed into vibrant, experiential cultural destinations

Sports

• Khelo India Mission to be launched to transform the Sports sector over the next decade.

Third Kartavya is aligned with vision of Sabka Sath, Sabka Vikas and requires targeted efforts in the following four areas:

1. Increasing Farmer Incomes

• New Initiatives to be undertaken for

1. Integrated development of 500 reservoirs and Amrit Sarovars

 High Value Agriculture:

• Govt. to support high value crops such as :

1. coconut, sandalwood, cocoa and cashew in coastal areas
2. Coconut Promotion Scheme to be launched to increase production and enhance productivity.

Bharat-VISTAAR (Virtually Integrated System to Access Agricultural Resources)

• Government to launch Bharat-VISTAAR, a multilingual AI tool to integrate the AgriStack portals and the ICAR package on agricultural practices with AI systems.

2. Empowering Divyangjan

• Divyangjan Kaushal Yojana for Divyangjans to offer task-oriented and process-driven roles in IT, AVGC sectors, Hospitality and Food and Beverages sectors.

3. Commitment to Mental Health and Trauma Care

• Government to set up NIMHANS-2 in north India.

1. Government to upgrade National Mental Health Institutes in Ranchi and Tezpur as Regional Apex Institutions.

4. Focus on the Purvodaya States and the North-Eastern Region

• Government to develop an integrated East Coast Industrial Corridor with a well-connected node at Durgapur, creation of 5 tourism destinations in the 5 Purvodaya States, and the provision of 4,000 e-buses.

1. A scheme to be launched for the  development of Buddhist Circuits in Arunachal Pradesh, Sikkim, Assam, Manipur, Mizoram and Tripura.

16th Finance Commission

• Government provided ₹1.4 lakh crore to the States for the FY 2026-27 as Finance Commission Grants as recommended by the 16th Finance Commission.

 

PART –B

Direct Taxes

New Income Tax Act

·  New Income tax Act ,2025 to come into effect from April 2026

· The simplified Income Tax Rules and Forms will be notified shortly. The forms redesigned for easy compliance of ordinary citizens.  

 

Ease of Living

• Interest awarded by the Motor Accident Claims Tribunal to a natural person will be exempt from Income Tax, and any TDS on this account will be done away with.
•  TCS Rationalization

• Reduce TCS rate on sale of overseas tour program package to 2 % (from current 2-20%).
• Reduce the TCS rate to 2% (from current 5%) for LRS remittances for education and medical.

• Simplified TDS provisions for manpower supply will benefit labour intensive business.
• Scheme for small taxpayers wherein a rule based automated process for obtaining Lower or nil deduction certificate instead of filing application with the assessor.

 

• Single window filing with depositories for Form 15G or 15 H for TDS on dividends, interests etc
• Extend time available for revising returns from 31st December to upto 31st March with payment of nominal fees
• The timeline for filing of tax returns to be staggered .

• TAN for property transactions involving NRIs will be replaced with resident buyers PAN based challan.
• A one time 6 month foreign asset disclosure scheme for small taxpayers to disclose their overseas income or asset.

Rationalizing Penalty and Prosecution

• IT assessment & penalty proceedings are proposed to be integrated by way of common order for both.
• Taxpayers allowed  to update their returns even after reassessment proceedings have been initiated to reduce litigations, at an additional 10 percent tax rate over and above the rate applicable for the relevant year.
• Penalty for misreporting of income also eligible for immunity with payment of additional income tax.

• Prosecution framework under the Income Tax Act to be rationalized.
• Non-production of books of account and documents, and requirement of TDS payment, where payment is made in kind, to be decriminalised.
• Non-disclosure of non-immovable foreign assets with aggregate value less than 20 lakh rupees to be provided with immunity from prosecution with retrospective effect from 1.10.2024.

Cooperatives

• Extend deduction already allowed to a primary cooperative society engaged in supplying milk, oilseeds, fruits or vegetables raised or grown by its members to those supplying cattle feed and cotton seed also.
• Allow the inter-cooperative society dividend income as deduction under the new tax regime to the extent it is further distributed to its members.
• Exemption for a period of 3 years allowed to dividend income received by a notified national cooperative federation, on their investments made in companies up to 31.1.2026, for dividends further distributed to its member co-operatives.

 

Supporting IT sector as India’s growth engine

• Software development services, IT enabled services, knowledge process outsourcing services and contract R&D services relating to software development to be clubbed under a single category of Information Technology Services with a common safe harbour margin of 15.5 percent.
• The threshold for availing safe harbour for IT services to be enhanced from 300 crore rupees to 2,000 crore rupees.
• Safe harbour for IT services shall be approved by an automated rule-driven process, can be continued for a period of 5 years at a stretch.
• Unilateral  Advanced Pricing Agreement (APA) process for IT services to be fast-tracked with the endeavour to conclude it within a period of 2 years, which can be extended by 6 months on taxpayer’s request.
• The facility of modified returns available to the entity entering APA to be extended to its associated entities.

 

Attracting global business and investment

• Any foreign company that provides cloud services to customers globally by using data centre services from India to be provided Tax holiday till 2047
• A safe harbour of 15 percent on cost to be provided if the company providing data centre services from India is a related entity.
• A safe harbour to non-residents for component warehousing in a bonded warehouse at a profit margin of 2 percent of the invoice value. The resultant tax of about 0.7 percent will be much lower than in competing jurisdictions.
• Exemption from income tax for 5 years to be provided to any non-resident who provides capital goods, equipment or tooling, to any toll manufacturer in a bonded zone.
• Exemption to global (non-India sourced) income of a non-resident expert, for a stay period of 5 years under notified schemes
• Exemption from Minimum Alternate Tax (MAT) to all non-residents who pay tax on presumptive basis.

 

Tax administration

• A Joint Committee of Ministry of Corporate Affairs and Central Board of Direct Taxes to be constituted for incorporating the requirements of Income Computation and Disclosure Standards (ICDS) in the Indian Accounting Standards (IndAS) itself. Separate accounting requirement based on ICDS will be done away with from the tax year 2027-28.
• Definition of accountant for the purposes of Safe Harbour Rules to be rationalized.

 

Other Tax proposals

• In the interest of minority shareholders, buyback for all types of shareholders to be taxed as Capital Gains. Promoters to pay an additional buyback tax, making effective tax 22 percent for corporate promoters and 30 percent for non-corporate promoters.
• TCS rate for sellers of specific goods namely alcoholic liquor, scrap and minerals will be rationalized to 2 percent and that on tendu leaves will be reduced from 5 percent to 2 percent.
• STT on Futures to be raised to 0.05 percent from present 0.02 percent. STT on options premium and exercise of options to be raised to 0.15 percent from the present rate of 0.1 percent and 0.125 percent respectively.
• To encourage companies to shift to the new regime, set-off of brought forward MAT credit to be allowed to companies only in the new regime. Set-off using available MAT credit to be allowed to an extent of 1/4th of the tax liability in the new regime.
• MAT is proposed to be made final tax. There will be no further credit accumulation from 1st April 2026. The rate of final tax to be reduced to 14 percent from the current MAT rate of 15 percent. The brought forward MAT credit of taxpayers accumulated till 31st March 2026, will continue to be available to them for set-off as above.

 

Indirect taxes:

Tariff Simplification

Marine, leather, and textile products:

• The limit for duty-free imports of specified inputs used for processing seafood products for export, to increase from the current 1 per cent to 3 per cent of the FOB value.
• The duty-free imports of specified inputs, which is currently available for exports of leather or synthetic footwear to be allowed.

Energy transition and security:

• The basic customs duty exemption given to capital goods used for manufacturing Lithium-Ion Cells for batteries to be extended. 
• The basic customs duty on import of sodium antimonate for use in manufacture of solar glass to be exempted.

Nuclear Power:

• The existing basic customs duty exemption on imports of goods required for Nuclear Power Projects to be extended till the year 2035.

 

Critical Minerals:

• The basic customs duty to the import of capital goods required for processing of critical minerals to be exempted.

 

Biogas blended CNG:

• The entire value of biogas while calculating the Central Excise duty payable on biogas blended CNG to be excluded.

 

Civil and Defence Aviation:

• The basic customs duty on components and parts required for the manufacture of civilian, training and other aircrafts to be exempted.
• The basic custom duty on raw materials imported for manufacture of parts of aircraft to be used in maintenance, repair, or overhaul requirements by Units in the Defence sector to be exempted.

 

Electronics:

• The basic customs duty on specified parts used in the manufacture of microwave ovens to be exempted.

 

Special Economic Zone:

• A special one-time measure, to facilitate sales by eligible manufacturing units in SEZs to the Domestic Tariff Area (DTA) at concessional rates of duty is proposed. The quantity of such sales will be limited to a prescribed proportion of their exports.

 

Ease of Living:

• The tariff rate on all dutiable goods imported for personal use to be reduced from 20 per cent to 10 per cent.
• The basic customs duty on 17 drugs/ medicines is to be exempted.
• Duty free personal import of drugs/ medicines and food for 7 more rare diseases.

 

Customs Process simplification

• Custom processes to have minimal intervention for smoother and faster movement of goods.

 

Trust-based systems

• Duty deferral period for Tier 2 and Tier 3 Authorised Economic Operators, known as AEOs, to be enhanced from 15 days to 30 days. Same is extended to the eligible manufacturer-importers
• Validity period of advance ruling, binding on Customs, to be extended from the present 3 years to 5 years.
• Government agencies will be encouraged to leverage AEO accreditation for preferential treatment in clearing their cargo.
• Filing of bill of entry by a trusted importer, and arrival of goods will automatically notify Customs for completing their clearance formalities (for import of goods not needing any compliance).
• The Customs warehousing framework to be transformed into a warehouse operator-centric system with self-declarations, electronic tracking and risk-based audit.

 

Ease of Doing Business

• Cargo clearance approvals from various Government agencies to be seamlessly processed through a single and interconnected digital window by the end of the financial year.
• Processes involved in clearance of food, drugs, plant, animal & wild life products, accounting for around 70 percent of interdicted cargo, to be operationalised on this system by April 2026 itself.
• For goods not having any compliance requirement, clearance to be done by Customs immediately after online registration is completed by the importer.
• Customs Integrated System (CIS) to be rolled out in 2 years as a single, integrated and scalable platform for all the customs processes.
• Utilization of non-intrusive scanning with advanced imaging and AI technology for risk assessment to be expanded in a phased manner with the objective to scan every container across all the major ports.

 

New export opportunities

• Fish catch by an Indian fishing vessel in Exclusive Economic Zone (EEZ) or on the High Seas to be made free of duty, Landing of such fish on foreign port will be treated as export of goods.
• Complete removal of the current value cap of ₹10 lakh per consignment on courier exports-supports aspirations of India’s small businesses, artisans and start-ups to access global markets through e-commerce

 

Ease of Living

· Provisions governing baggage clearance to be revised during international travel. Revised rules to enhance duty-free allowances in line with the present day travel realities.

· Honest taxpayers, willing to settle disputes will be able close cases by paying an additional amount in lieu of penalty.

 

***

NB/SR/SNC/RC/AD/CNAN/RK/AK

 

(Release ID: 2221455) Visitor Counter : 206674

Read this release in: Malayalam , Tamil , Khasi , Urdu , Marathi , हिन्दी , Nepali , Manipuri , Bengali , Bengali-TR , Assamese , Punjabi , Gujarati , Odia , Telugu , Kannada

• 
• 
• 
• 
•