The Income Tax Amendment Ordinance 2026

The Gazette of India

CG-DL-E-05062026-273164

EXTRAORDINARY

PART II — Section 1

PUBLISHED BY AUTHORITY

No. 21] NEW DELHI, FRIDAY, JUNE 5, 2026/JYAISHTHA 15, 1948 (Saka)

MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi the 5th June, 2026/Jyaishtha 15, 1948 (Saka)

THE INCOME-TAX (AMENDMENT) ORDINANCE, 2026
NO 2 OF 2026

Promulgated by the President in the Seventy-seventh year of the
Republic of India.

An Ordinance further to amend the Income-tax Act, 2025.
WHEREAS, Parliament is not in session and the President is satisfied that
circumstances exist which render it necessary for her to take immediate
action;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of
article 123 of the Constitution, the President is pleased to promulgate the
following Ordinance: ––

1. (1) This Ordinance may be called the Income-tax (Amendment)
Ordinance, 2026.

(2) It shall be deemed to have come into force on the 1st day of April, 2026.

2. In the Income-tax Act, 2025, in Schedule IV, —

(a) in the Table, after serial number 13C and entries relating thereto,
the following shall be inserted, namely: ––

(b) after Note 3 below the Table, the following Note shall be inserted,
namely: ––

‘Note 4: For the purposes of Sl. Nos. 13D and 13E, ––

(a) “Bank for International Settlements” means the Bank for
International Settlements established at the Hague Conference
in 1930 and headquartered at Basel, Switzerland;

(b) “Foreign Institutional Investor” shall have the meaning
assigned to it in section 210(6)(a);

(c) “Government security” shall have the same meaning as
assigned to it in section 2(f) of the Government Securities Act,
2006.’.

————

DROUPADI MURMU,
President.

————

DR. RAJIV MANI,
Secretary to the Govt. of India.

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