Budget Expectation by Mr. Sandeep Kumar Jain, Managing Director, CDK Global

A stable, innovation-friendly tax regime, stronger support for AI, cloud infrastructure and data centers, and clarity on R&D incentives will enable global firms like ours to deepen engineering, product development, and shared-services capabilities from India. This is especially critical as we scale talent pools in tier-2 cities and invest in cutting-edge areas like generative AI, cybersecurity, and automotive tech. Incentives for IP creation, transfer-pricing certainty and export promotion for digital services would further strengthen India’s position as the world’s engineering and innovation back-office.

Widening the tax base and using technology to strengthen compliance would be critical to lower the burden on the already compliant.

Tax administration would benefit from simplification, with fewer filings, less overlap, and faster closures. Moving to a single tax regime by phasing out the old structure would reduce complexity and administrative effort.

For corporates, greater certainty on transfer pricing, faster dispute resolution, stable indirect tax policies, and incentives linked to IP creation and high-value exports would further strengthen India’s position as a preferred global business destination.

Ultimately, these measures will create high-quality jobs, boost skill development, and position Indian GCCs as true global innovation engines. We are optimistic that Budget 2026 will deliver the policy clarity and fiscal support needed to accelerate this transformation.