The Lok Sabha on March 25 passed the Finance Bill, 2026, with key changes to income-tax litigation thresholds and compliance provisions, including a sharp increase in monetary limits for filing appeals and an expansion of the updated return framework. “So these kind of changes which are brought through this Finance Bill, we are making it easier and greater ease of doing business for businesses and also for taxpayers,” finance minister Nirmala Sitharaman said in the Lok Sabha. She was responding to the Opposition’s claims that the finance ministry responsible for 27 percent of the Centre’s litigation.