All IT services will be grouped under a single... ... Union Budget 2026 Live Updates: FM Nirmala Sitharaman presents budget in Lok Sabha

All IT services will be grouped under a single category with a standard safe harbour margin of 15.5%.

The eligibility threshold for availing safe harbour for IT services will be increased from Rs 300 crore to Rs 2,000 crore.

The safe harbour for IT services will be implemented through an automatic, rule-based approval system.