Budget 2026: Boost for Long-Term Investors, Tax Compliance Eased

• Budget 2026 aims to support long-term investing over short-term trading, with efforts to protect small shareholders.
• Simplification of personal tax and reduced compliance burden for smaller taxpayers are key focuses.
• Buyback taxation clarified: now treated as capital gains for investors, ensuring uniform tax treatment for retail shareholders.
• Compliance relief measures include allowing Form 15F/15G submissions through depositories, reducing paperwork for small investors and senior citizens.
• Hike in STT on derivatives discourages excessive F&O trading, promoting an investor-friendly market over a trader-friendly one.

Why It Matters: Budget 2026 prioritizes long-term investors and simplifies tax compliance, shifting focus from short-term trading.