Budget 2026: Why Advance Pricing Agreements could be the game-changer for India’s IT tax regime

India's budget brings significant tax changes for the IT sector. Safe harbour rules are unified, and advance pricing agreements will be fast-tracked. These measures aim to offer tax certainty to multinational companies. APAs determine prices for cross-border transactions in advance, reducing litigation. This policy shift is expected to boost investor confidence and drive long-term investment in India.