The Union Budget 2026 places strong emphasis on simplifying tax laws, easing compliance, and reducing the burden on honest taxpayers.
From exemptions on compensation-related interest income and removal of unnecessary TDS and TAN requirements, to extended return filing timelines and rationalised employee contribution rules, the Budget aims to enhance ease of living and ease of doing business.
This piece addresses key questions on income-tax reliefs, procedural reforms, and compliance-friendly measures introduced in Budget 2026, helping taxpayers clearly understand what has changed, when the changes apply, and how they will impact individuals and businesses.
I. General
Q1. What are the categories under which the proposals of the Budget 2026-27 are classified?
Ans: The budget proposals are classified under the following categories:
Ease of Living
Rationalising Penalty and Prosecution
Cooperatives
Supporting IT Sector as India’s Growth Engine
Attracting Global Business and Investment
Rationalisation of Corporate Tax Regime
Rationalisation of Other Direct Tax Provisions
II. Ease of Living
1. Exemption on interest income awarded under the Motor Vehicles Act, 1988 [Schedule III]
Q1. What amendment has been proposed in the Income-tax Act, 2025 in connection with the provisions of the Motor Vehicle Act, 1988?
Ans: A new provision exempts any income in the nature of interest awarded under the Motor Vehicle Act, 1988 to an individual or their legal heir.
Q2. Who would be eligible to claim such exemption?
Ans: An individual or their legal heir.
Q3. What are the applicable conditions for availing such exemption?
Ans: Interest income must be awarded by the Motor Vehicle Claims Tribunal to an individual.
Q4. Does the proposed amendment cover the amount of interest awarded by the Motor Vehicle Claims Tribunal?
Ans: Yes.
Q5. Will the compensation also be exempted if awarded to a non-individual?
Ans: No, exemption applies only to an individual or their legal heir.
Q6. What are the TDS provisions consequent to such changes?
Ans: TDS will not apply to such income. Appropriate amendments have been proposed.
2. No TDS on interest awarded by Motor Accidents Claims Tribunal (MACT) [Section 393(4)]
Q1. Is there any TDS on interest on compensation awarded by MACT?
Ans: Section 393(4) provides that no TDS shall apply if aggregate interest received does not exceed Rs. 50,000.
Q2. Whether the interest on compensation is taxable presently?
Ans: Yes, under section 278 of the Income-tax Act, 2025.
Q3. What changes are proposed in Finance Bill, 2026?
Ans: Interest awarded by MACT will not be taxable for an individual or legal heir. No TDS will be deducted.
Q4. Any changes for non-individuals?
Ans: No. Existing provisions continue; TDS applies if interest exceeds Rs. 50,000.
Q5. Effective date of amendment?
Ans: 1st April, 2026.
3. Including “supply of manpower” within “work” for TDS purposes [Section 402(27)]
Q1. Which provisions deal with TDS on contractor payments and professional fees?
Ans: Section 393(1) [Table: Sl. No. 6(i)] for contractors; Sl. No. 6(iii) for professional fees.
Q2. Applicable TDS rates?
Ans:
Contractors: 2% for resident individual/HUF; 1% for others
Professional fees: 10%
Q3. Proposed change for supply of manpower?
Ans: Definition of “work” extended to include “supply of manpower.” TDS rates as per existing contractor provisions.
Q4. Effective date?
Ans: 1st April, 2026.
4. Simplified procedure for small taxpayers to obtain lower/nil TDS certificate [Section 395]
Q1. Current process for obtaining TDS certificate at lower rate?
Ans: Application to Assessing Officer; same process for small and large amounts.
Q2. Proposed change?
Ans: Small taxpayers can apply electronically to prescribed income-tax authority. Certificate issued or rejected based on conditions.
Q3-Q5. Who can apply and to whom?
Ans: Specified taxpayers; application only to Assessing Officer or prescribed authority.
Q6. Effective date?
Ans: 1st April, 2026.
5. Ease of compliance for investors filing declaration for no TDS [Section 393(6)]
Q1. Existing procedure?
Ans: Taxpayer files declaration to the deductor.
Q2. Proposed change?
Ans: Declaration can be filed with the depository for:
Mutual fund income
Interest from securities
Dividends
Q3-Q6. Filing and processing rules?
Ans: Only if held in depository & listed on recognized exchange. Depository provides declaration to deductor; deductor must consider it.
Q7-Q8. Declaration to Department & impact?
Ans: Deductor sends quarterly to prescribed authority; compliance burden reduced for taxpayers and deductors.
Q9. Effective date?
Ans: 1st April, 2027.
6. Rationalisation of period for filing revised return
Q1. What does Section 263 deal with?
Ans: Filing of return of income by those exceeding exemption limit or otherwise required.
Q2-Q5. Revised return?
Ans: Corrects omissions/errors; presently filed within 9 months from end of relevant year or before assessment.
Q6. Proposed change?
Ans: Revised return can now be filed within 12 months or before assessment completion.
Q7-Q8. Fee for late filing?
Ans: Fee on total income:
>
>
> 5 lakh: Rs. 5,000
>
>
≤5 lakh: Rs. 1,000
7. Due Dates for Filing Return of Income
Q1. What are the changes that have been carried out in due dates for filing of return of income?
Ans: The due date for non-audit business cases and trusts has been extended under section 263(1)(c) of the Income-tax Act, 2025 from 31st July to 31st August.
Q2. What is the rationale for making amendments in due dates under section 263(1)(c) of the Income-tax Act, 2025?
Ans: The extension is intended to provide more time for non-audit business cases and trusts to prepare their books of account, complete necessary compliances, and reduce grievances.
Q3. What are the changes in due dates for salaried individuals?
Ans: The due date for assessees filing ITR-1 & ITR-2 remains 31st July.
Q4. When shall these amendments in due dates under section 263(1)(c) of the Income-tax Act, 2025 come into force?
Ans: The amendments will be effective from 1st April, 2026, and will apply to the tax year 2026-27.
Q5. Are similar amendments carried out under the Income-tax Act, 1961?
Ans: Yes. Similar amendments under Explanation-2 to section 139(1) have been carried out in the Income-tax Act, 1961.
Q6. Which assessment year shall be affected by the amendments made in the Income-tax Act, 1961?
Ans: The amendments under section 139(1) of the Income-tax Act, 1961 are effective from 1st March, 2026, applicable for Assessment Year 2026-27 (previous year 2025-26). Accordingly, the due date for non-audit business cases and trusts for AY 2026-27 will be 31st August 2026.
8. No TAN Requirement for Deducting TDS Where Seller of Immovable Property Is a Non-Resident
(Section 397 of the Income-tax Act, 2025)
Q1. Who is required to obtain TAN under the Income-tax Act, 2025?
Ans: Section 397(1) of the Income-tax Act, 2025 mandates that every person deducting or collecting tax shall apply for a Tax Deduction and Collection Account Number (TAN).
However, section 397(1)(c) provides certain cases where a person is not required to obtain TAN for deducting TDS.
Q2. Is a resident individual or Hindu Undivided Family (HUF) required to obtain TAN where tax is deducted on consideration for sale of immovable property and the seller is a resident?
Ans: No. Where the seller of the immovable property is a resident, the resident individual or HUF buyer is not required to obtain TAN.
In such cases, the buyer deducts tax using PAN and reports the deduction by quoting the PAN of the seller in the challan-cum-statement filed with the Department.
Q3. What is the present provision where the buyer is a resident and the seller is a non-resident?
Ans: If the seller of the immovable property is a non-resident, the resident individual or HUF buyer is presently required to obtain TAN for deducting income-tax.
Q4. What change is proposed in the Finance Bill, 2026 regarding obtaining TAN?
Ans: It is proposed that a resident individual or HUF shall not be required to obtain TAN where TDS is deducted on consideration for transfer of immovable property and the seller is a non-resident.
In such cases, the buyer will:
Deduct tax using PAN, and
Report the deduction by quoting the PAN of the seller in the challan-cum-statement.
Accordingly, the process of tax deduction and reporting will be uniform, irrespective of whether the seller is a resident or non-resident.
Q5. How will this amendment benefit taxpayers?
Ans: The amendment will reduce compliance burden on resident individuals and HUFs, as they will no longer be required to obtain TAN and can deduct tax using PAN.
Q6. What will be the process of TDS in the absence of TAN?
Ans: The taxpayer will deduct tax by furnishing a PAN-based challan-cum-statement, as may be notified.
The procedure for tax deduction and reporting will remain the same for resident and non-resident sellers.
Q7. From which date will the above amendment be effective?
Ans: The amendment is proposed to be effective from 1st October, 2026.
9. Due Date for Crediting Employee Contribution to PF, Superannuation Fund, etc.
(Section 29(1)(e) of the Income-tax Act, 2025)
Q1. What are the provisions of section 29(1)(e) of the Income-tax Act, 2025?
Ans: Section 29(1)(e) allows deduction of any amount of employee contribution received by the employer, if such amount is credited to the employee’s account within the due date.
Q2. What is the “due date” as per the existing provisions?
Ans: Under the existing provisions, “due date” refers to the date specified under the relevant Acts and rules governing:
Approved Provident Fund
Superannuation Fund
Any fund set up under the ESI Act
within which the employee contribution must be credited.
Q3. What changes are proposed in the Finance Bill, 2026 regarding the “due date”?
Ans: It is proposed that employee contribution received by the employer shall be allowed as deduction if it is credited to the relevant fund on or before the due date of filing of return of income under section 263(1) of the Income-tax Act, 2025 applicable to the employer.
Q4. Why is an extended date being provided for payment of employee PF/ESI contributions?
Ans:
Employer’s contribution is already allowed as deduction if paid on or before the due date of filing of return under section 263(1).
Employee contribution is presently allowed only if paid within the due date prescribed under the respective fund laws.
The relevant Acts prescribe the same due date (15 days from the end of the calendar month) for both employee and employer contributions.
The proposed amendment seeks to align the due date for employee contribution with that of employer contribution, as no distinction exists under the relevant laws. Adequate compliance mechanisms already exist to ensure employer compliance.
Q5. From when will these changes be effective?
Ans: The amendments are proposed to be effective from 1st April, 2026.
10. Rationalisation of Allowability of Deduction under Section 35(b)(i) and (ii)
(Insurance Business other than Life Insurance Business – Income-tax Act, 2025)
Q1. Which provisions of the Income-tax Act, 2025 govern the computation of profits and gains of insurance business other than life insurance business?
Ans: Section 55, read with Part B of Schedule XIV of the Income-tax Act, 2025, provides for the computation of profits and gains of insurance business other than life insurance business.
Q2. How is the computation of profits and gains carried out for such insurance business?
Ans: Part B of Schedule XIV prescribes the manner of computation and provides that:
Any amount inadmissible under sections 28 to 54 shall be added back to profits and gains.
As per sub-paragraph (2) of paragraph (4), any amount added back under section 37 shall be allowed as a deduction in the tax year in which it is actually paid.
Q3. What change is proposed in Schedule XIV of the Income-tax Act, 2025?
Ans: It is proposed that any amount added back due to non-deductibility under section 35(b)(i) or 35(b)(ii) (i.e., due to non-deduction or non-payment of TDS) in the case of non-life insurance business shall be allowed as a deduction in the tax year in which such deduction becomes allowable in accordance with section 35(b)(i) or (ii).
Q4. What will be the impact of this change?
Ans: If tax was not deducted or paid at source on an amount as required under section 35(b)(i) or (ii), and such tax is deducted and paid in a subsequent tax year, the amount shall be allowed as deduction in that subsequent tax year.
Q5. Will this amendment be prospective?
Ans: Yes. The amendment will apply prospectively from Tax Year 2026-27 onwards.
Q6. From when will the amendment to Schedule XIV be effective?
Ans: The amendment shall be effective from 1st April, 2026.
11. Foreign Assets of Small Taxpayers – Disclosure Scheme, 2026 (FAST-DS)
Q1. What is the Foreign Assets of Small Taxpayers – Disclosure Scheme, 2026?
Ans: FAST-DS, 2026 provides a one-time opportunity to eligible taxpayers to disclose specified foreign income and assets that were not taxed or not reported in the return of income, upon payment of prescribed tax or fee, with immunity from further tax, penalty, and prosecution under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
Q2. Who is eligible to make a declaration under the Scheme?
Ans: Any person who is or was a resident in India during the relevant period and satisfies the prescribed conditions may make a declaration, including persons who are presently non-resident or not ordinarily resident but were resident when the income accrued or asset was acquired.
Q3. Who can benefit from this Scheme?
Ans: Eligible persons include, inter alia:
Employees of multinational companies holding unreported ESOPs/RSUs
Former students with dormant or low-balance foreign bank accounts
Returning non-residents with undisclosed foreign savings or insurance policies
Mission employees or persons deputed abroad
Q4. What types of income or assets can be disclosed?
Ans: The Scheme covers:
(a) Undisclosed foreign income
(b) Undisclosed assets located outside India
(c) Specified foreign assets acquired from disclosed income or during non-resident status but not reported in return schedules
Q5. What constitutes “undisclosed foreign income”?
Ans: Income from a source located outside India that was required to be taxed in India but was not offered to tax.
Q6. What constitutes “undisclosed assets located outside India”?
Ans: Any asset (including financial interest in an entity) located outside India, held by the assessee as owner or beneficial owner, for which the source of investment is unexplained.
Q7. What are the monetary limits for eligibility under the Scheme?
Ans: For undisclosed foreign income or assets, the aggregate value must not exceed â‚ą1 crore as on 31st March, 2026.
Q8. What is the limit for foreign assets that were taxed but not reported?
Ans: The value of such assets must not exceed â‚ą5 crore as on 31st March, 2026.
Q9. What is the amount payable for undisclosed foreign income or assets?
Ans:
Tax @ 30% of value/income
Additional amount @ 100% of tax
Total payable: 60% of the value of the asset or income
Q10. What is payable where the foreign asset was explained but not reported?
Ans: A flat fee of â‚ą1 lakh, subject to the prescribed value threshold.
Q11. Is the â‚ą1 lakh fee payable for every year of non-disclosure?
Ans: No. For the same asset, the fee is payable only once, for the first year of non-disclosure. Separate assets acquired in different years attract separate fees.
Q12. How is a declaration made under the Scheme?
Ans: Electronically, in the prescribed form and manner, within the period notified by the Central Government.
Q13. How is the amount payable determined?
Ans: The prescribed income-tax authority shall issue an order determining the amount payable within one month from the end of the month in which the declaration is furnished.
Q14. What is the time limit for payment?
Ans:
Within two months from the end of the month of receipt of order
One further extension of two months allowed
No extension beyond this
Q15. Is interest payable for delayed payment?
Ans: Yes. Interest @ 1% per month or part thereof during the extended period.
Q16. What happens after payment is made?
Ans: An electronic order certifying payment shall be issued, which shall be conclusive.
Q17. Does the Scheme grant immunity from penalty and prosecution?
Ans: Yes, immunity is granted under the Black Money Act for the declared income or asset.
Q18. Are there exclusions from the Scheme?
Ans: Yes. The Scheme does not apply to:
Proceeds of crime under the PMLA, 2002
Cases where assessment under the Black Money Act is already completed
Q19. How are pending assessments affected?
Ans: The Assessing Officer shall consider the declaration while finalizing pending proceedings under the Income-tax Act, 2025.
Q20. Can a declaration include multiple assets or income items?
Ans: Yes, subject to prescribed limits and conditions.
Q21. How is the value of an undisclosed foreign asset determined?
Ans: As per valuation rules prescribed under the Scheme, based on the nature of asset and valuation date.
Q22. What happens in cases of misrepresentation or suppression?
Ans: The declaration shall be void, and applicable laws shall apply as if no declaration was made.
Q23. Who will administer the Scheme?
Ans: Such income-tax authorities as may be notified by the Central Government.
Q24. What is the last date for making a declaration?
Ans: As notified by the Central Government in the Official Gazette.
Q25. When will the Scheme come into force?
Ans: On such date as may be notified by the Central Government in the Official Gazette.
12 Rationalisation of penalty and prosecution
Combining of Assessment Order and Penalty Order
Q1. How is an assessment order passed and penalty imposed under the Income-tax Act, 2025 (present scheme)?
Answer:First, an assessment order is passed by the Assessing Officer (AO).
Based on additions/findings and subject to appellate proceedings, penalty proceedings are initiated in the assessment order.
A separate show cause notice is issued, followed by a separate penalty order after providing opportunity to the assessee.
This results in a separate chain of appellate proceedings for penalty.
Q2. What changes are proposed in the Finance Bill, 2026?
Answer:Where penalty is proposed under Section 439 of the Income-tax Act, 2025, a common (composite) order of assessment and penalty shall be passed.
Adequate opportunity will be provided to the assessee as per proposed amendments to Sections 474, 411, and 379.
Q3. Will the proposal apply to all pending assessments/penalty proceedings as on 01.04.2026?
Answer: No. Applicability is prospective:
(a) Income-tax Act, 1961
Applicable where:
Assessment under Section 143, or
Reassessment under Section 147, or
Draft assessment under Section 144C,
is made on or after 01.04.2027, and penalty is proposed under Section 270A.
(b) Income-tax Act, 2025
Applicable where:
Draft assessment under Section 275, or
Assessment under Section 270, or
Reassessment under Section 279,
is made on or after 01.04.2027, and penalty is proposed under Section 439.
Q4. Will this apply to draft assessments under Section 144C (IT Act, 1961)?
Answer: Yes.
Applicable to draft assessment orders under Section 144C (IT Act, 1961) made on or after 01.04.2027.
Similarly applicable to draft assessment orders under Section 275 (IT Act, 2025) made on or after 01.04.2027.
Q5. Effective date for the proposal – Income-tax Act, 1961
Answer:01 April 2027
Applicable where draft assessment under Section 144C, assessment under Section 143, or reassessment under Section 147 is made on or after this date.
Q6. Effective date for the proposal – Income-tax Act, 2025
Answer:01 April 2027
Applicable where draft assessment under Section 275, assessment under Section 270, or reassessment under Section 279 is made on or after this date.
13. Expansion of Scope of Immunity from Penalty or Prosecution
Q1. Current scope of immunity under the Income-tax Act, 2025
Answer:Section 440 allows immunity from:
Penalty under Section 439, and
Prosecution under Sections 478/479,
relating to under-reporting of income, subject to conditions.
Q2. Who can apply for immunity?
Answer: Any taxpayer who:
Has an assessment/reassessment order,
Has paid tax and interest within the demand period, and
Has not filed an appeal against the order.
Q3. Conditions for granting immunity
Answer:Full payment of tax and interest / additional tax, as applicable.
No appeal filed against the assessment/reassessment order.
Q4. Time limit for filing immunity application
Answer:Within one month from the end of the month in which the assessment/reassessment order is received.
Q5. What happens after filing the application?
Answer:AO shall decide within three months from the end of the month of receipt.
Application may be accepted or rejected based on fulfilment of conditions.
Q6. When is immunity not allowed (current law)?
Answer:Where penalty proceedings are initiated for misreporting of income.
Q7. Proposed changes in Section 440 (Finance Bill, 2026)
Answer:Immunity expanded to include misreporting cases, provided the taxpayer pays additional income-tax in lieu of penalty.
Q8. Who will be eligible under the expanded scope?
Answer:Taxpayers facing penalty for:
Under-reporting, or
Under-reporting due to misreporting,
subject to payment of prescribed additional income-tax.
14. Conversion of Penalty into Fee
Q1. What penalties are proposed to be converted into fees?
Answer:Penalties under Sections 446 and 454 for:
Non-audit / late audit of accounts
Failure or delay in furnishing SFT or reportable account
Q2. Default under Section 446
Answer:Failure to get accounts audited as required.
Q3. When is Section 447 attracted?
Answer:Failure to furnish an accountant’s report under specified provisions.
Q4. What does Section 454 cover?
Answer:Failure to furnish Statement of Financial Transaction (SFT) or reportable account.
Q5. Proposed change – Section 446
Answer:Penalty converted into fee under proposed Section 428(3).
Q6. Fee under proposed Section 428(3)
Answer:â‚ą75,000 for delay up to one month
â‚ą1,50,000 thereafter
Q7. Proposed change – Section 447
Answer:Penalty converted into fee under proposed Section 428(4).
Q8. Fee under proposed Section 428(4)
Answer:â‚ą50,000 for delay up to one month
â‚ą1,00,000 thereafter
Q9. Proposed change – Section 454
Answer:Penalty converted into fee under proposed Section 427(3)
Fee capped at â‚ą1,00,000
Q10. Fee under proposed Section 427(3)
Answer:â‚ą200 per day of default
Maximum: â‚ą1,00,000
Q11. Will fees be automatically levied?
Answer: Yes.
Q12. Will reasonable cause under Section 470 apply?
Answer: No. Fees are automatic.
15. Partial Decriminalisation of Prosecution Provisions
Q1. Provisions amended
Answer:Sections 475 to 478 and 494 of the Income-tax Act, 2025.
Q2. Broad philosophy of decriminalisation
Answer:Shift from rigorous to simple imprisonment
Cap maximum punishment at 2 years
Introduce graded punishment based on tax evasion
Fine only where tax evasion ≤ ₹10 lakh
Full decriminalisation of certain offences
Alignment with Jan Vishwas principles
Q3. Maximum punishment after amendment
Answer:Reduced from 7 years to 2 years
Subsequent offence: reduced to 3 years
Q4. New grading based on tax evaded
Tax Amount Involved Punishment
> â‚ą50 lakh Up to 2 years
₹10–50 lakh Up to 6 months
≤ ₹10 lakh Fine only
Q5. Rationale for new grading
Answer:Proportional punishment
Focus on compliance
Monetary penalty for lower-value defaults
Global best practices
Q6. Change in nature of punishment
Answer:Rigorous imprisonment replaced with simple imprisonment
Fine introduced in lieu of or in addition to imprisonment
Q7. Effective date
Answer:01 April 2026
Q8. Impact on Income-tax Act, 1961
Answer:Similar amendments in Sections 275A–278A and 280
Q9. Punishment for non-payment of TDS/TCS
Answer:Maximum: 2 years
Minimum: Fine
Q10. Fully decriminalised offences
Answer:Failure to produce accounts/documents (Section 481)
Certain TDS defaults relating to:
Lottery, crossword puzzle
Benefits/perquisites
Online gaming
Virtual digital assets (wholly in kind)
Q11. Will compounding continue?
Answer: Yes.
16. Rationalisation of Tax Rate and Penalty on Certain Income
Q1. Scope of Section 195
Answer:Tax on unexplained income under Sections 102–106
Existing tax rate: 60%
Q2. Scope of penalty under Section 443
Answer:Penalty at 10% of tax payable on such income
Q3. Scope of Section 439
Answer:Penalty for under-reporting and misreporting of income
Q4. Proposed change in tax rate
Answer:Tax rate reduced from 60% to 30%
Q5. Proposed change in penalty under Section 443
Answer:Penalty subsumed into Section 439 (misreporting)
Q6. Penalty if income disclosed suo-moto in ITR?
Answer: No penalty.
Q7. Additional tax on settlement after AO determination
Answer:120% of tax payable on under-reported income
Q8. Eligibility for immunity
Answer: Yes, subject to conditions under Section 440.
17. Rationalisation of Block Period and Search Assessment
Q1. Section 295
Answer: Taxation of undisclosed income of “other person” (non-searched person)
Q2. Definition of block period
Answer:Defined in Section 301(a)
Six preceding tax years + period up to search execution
Q3. Proposed changes to block period
Answer:Single year (search year or preceding year): limited block
Any one other year: only that tax year
Multiple years: six preceding years + search period
Q4. Section 296 – Time limit
Answer:Completion within 12 months from end of quarter of last search execution
Q5. Proposed amendment to Section 296
Answer:Reference point shifted to date of initiation of search
Time limit extended to 18 months
18. Updated Return
Q1. Meaning of Updated Return
Answer:Voluntary disclosure of unreported/misreported income under Section 263(6)
Q2. Time limit
Answer: Within 48 months from end of financial year succeeding the tax year
Q3. Additional tax payable
Time of filing Additional tax
≤ 12 months 25%
12–24 months 50%
24–36 months 60%
36–48 months 70%
Q4. Updated return where original return shows loss
Answer:Allowed only if updated return shows income
Loss-to-loss reduction not allowed (current law)
Q5. Proposed change (Budget 2026)
Answer:Updated return allowed for reduction of loss
Q6. Updated return in response to reassessment notice (Section 280)
Answer:Permitted within time specified in notice
No penalty on income disclosed
Q7. Additional tax in such cases
Time of filing Total additional tax
≤ 12 months 35%
12–24 months 60%
24–36 months 70%
36–48 months 80%
Q8. Will reassessment proceedings abate?
Answer: No.
However, no under-reporting/misreporting penalty on disclosed income.
Q9. When can these updated returns be filed?
Answer:After enactment of Finance Act, 2026
Q10. Any fee payable?
Answer:No fee prescribed
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