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Budget 2026 for the investor: Time to fix the flawed tax design on share buybacks

Budget 2026 presents an opportunity to rectify the flawed tax design on share buybacks. The Finance Act, 2024 shifted the tax burden to shareholders, taxing buyback proceeds as deemed dividend and the cost as capital loss. This new regime has triggered concerns over taxing notional income and creating economic distortions.

18 Dec 2025 9:15 pm