Dhruva Advisors' Budget 2026 Pitch: Fix Tax Collector, Not Tax Rate

• Dhruva Advisors urges government to prioritize tax administration simplification and compliance ease over tax rates for Budget 2026.
• Dinesh Kanabar highlights inconsistent tax law interpretation and lack of binding guidance from CBDT as major issues hurting business predictability.
• Firm recommends simplifying the TDS framework to a three-rate structure to reduce disputes and improve clarity.
• Kanabar questions the continued relevance of TCS under GST, given comprehensive transaction data availability.
• Dhruva Advisors calls for tax incentives to boost private sector investment in AI, semiconductor manufacturing, and R&D, citing India's low R&D spend.

Why It Matters: Dhruva Advisors advocates for tax administration reform, TDS simplification, and R&D incentives in Budget 2026.