What Budget 2026 offers foreign investors: Tax holidays, FEMA overhaul, safe harbours

The Union Budget 2026 has introduced a host of measures aimed at making India a more attractive destination for global investment, with incentives spanning critical infrastructure, data centres, electronic manufacturing, and skilled talent. Finance Minister Nirmala Sitharaman said, “We must create a contemporary, user-friendly framework for foreign investments, consistent with India’s evolving economic priorities,” signalling a focused push to draw global capital and expertise.

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