Buyback taxation has completely changed in 2026. Retail investors may still pay 12.5% LTCG but promoter shareholders now face special additional tax under section 69(2)(b) of new Act. Team Prime Accountants breaks it down for you.

The Central Board of Direct Taxes (CBDT) has issued Circular No. 4/2026 dated March 31, 2026, introducing updated, mandatory guidelines for the use of a Document Identification Number (DIN) in all communications issued by income‑tax authorities across India. This move replaces the earlier DIN regime introduced in 2019 and strengthens the authenticity and traceability of official tax notices and orders.