Scribd
Upload
5 views1 page

Financial Instruments Table

The document outlines various financial instruments and mechanisms for the Budget 2026-27, detailing their types, nodal authorities, objectives, key features, and beneficiaries. Instruments include the Minimum Alternate Tax, Self-Reliant India Fund, SME Growth Fund, Infrastructure Risk Guarantee Fund, TReDS, Advanced Pricing Agreement, and Safe Harbour Rules. These initiatives aim to support corporates, MSMEs, and infrastructure development through tax provisions, funds, and digital platforms.

Uploaded by

AMAT US SABUR TALBIA
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
5 views1 page

Financial Instruments Table

The document outlines various financial instruments and mechanisms for the Budget 2026-27, detailing their types, nodal authorities, objectives, key features, and beneficiaries. Instruments include the Minimum Alternate Tax, Self-Reliant India Fund, SME Growth Fund, Infrastructure Risk Guarantee Fund, TReDS, Advanced Pricing Agreement, and Safe Harbour Rules. These initiatives aim to support corporates, MSMEs, and infrastructure development through tax provisions, funds, and digital platforms.

Uploaded by

AMAT US SABUR TALBIA
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Budget 2026–27: Financial Instruments & Mechanisms

Instrument Type Nodal Authority Objective / Aim Key Feature Beneficiaries

Minimum Alternate Tax (MAT) Tax Provision Ministry of Finance (CBDT) Ensure minimum tax payment by corporates Rationalized rate, final tax system Companies

Self-Reliant India Fund Fund Ministry of Finance / SIDBI Support MSMEs with equity funding Top-up proposed Micro & small enterprises

SME Growth Fund Fund Ministry of MSME Create ‘Champion’ MSMEs ■10,000 crore equity support MSMEs

Infrastructure Risk Guarantee Fund Fund Ministry of Finance Reduce risk in infra projects Partial credit guarantees Infra developers, lenders

TReDS Digital Platform RBI Improve MSME liquidity Invoice discounting system MSMEs

Advanced Pricing Agreement (APA) Tax Mechanism CBDT Reduce tax disputes Fast-track process for IT sector Corporates (MNCs)

Safe Harbour Rules Tax Mechanism CBDT Provide tax certainty Predefined profit margins Businesses, IT firms

You might also like