Speculation around upcoming reshuffles centers on potential senior-level adjustments in CBIC and Income Tax ahead of Budget 2026 (expected February 2026), driven by the need to align leadership with new tax reforms. Whispers in tax circles suggest possible promotions for mid-level IRS officers (Joint/Deputy Commissioners) to fill gaps from recent retirements, with a focus on digital compliance experts for GST and Customs zones. Predictions include a mid-2026 reshuffle post-GST 2.0 implementation to integrate AI-driven enforcement teams in DRI. These are based on informal discussions in tax forums and no official confirmation exists.