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The Kerala Finance Act, 2026, is a legislative measure designed to provide tax relief to businesses and individuals through specific amnesty schemes. It introduces a special waiver for small tax arrears (up to ₹50,000) relating to financial years up to 2017-18, effectively settling these debts. Additionally, it establishes a "Flood Cess Amnesty, 2026" for taxpayers with outstanding Kerala Flood Cess from August 2019 to July 2021. By paying the principal cess amount, taxpayers can have associated interest and penalties waived. This Act simplifies tax compliance, clears pending revenue recovery proceedings, and provides a clear path for citizens to resolve long-standing tax disputes.
Official Legislative Text
Educational Study Layer
Chronological legislative evolution of The Kerala Finance Act, 2026 across statutory gazettes and amending Acts.