छत्तीसगढ़ शा
पंजीयन क्रमांक "छत्तीसगढ़/दुर्ग/ 09 / 2013-2015 . "
सत्यमेव जयते
"बिजनेस पोस्ट के अन्तर्गत डाक शुल्क के नगद भुगतान ( बिना डाक टिकट) के प्रेषण हेतु अनुमत. क्रमांक जी.2-22- छत्तीसगढ़ गजट / 38 सि. से. भिलाई . दिनांक 30-05-2001 . "
छत्तीसगढ़ राजपत्र
(असाधारण)
प्राधिकार से प्रकाशित
क्रमांक 336 ]
नवारायपुर, शुक्रवार, दिनांक 19 जून 2026- -ज्येष्ठ 29 , शक 1948
विधि और विधायी कार्य विभाग मंत्रालय , महानदी भवन, नवा रायपुर अटल नगर
नवा रायपुर अटल नगर, दिनांक 17 जून 2026
क्र. RULE/593 /2026.- भारत सरकार, विधि और न्याय मंत्रालय, विधायी विभाग का पत्र क्रमांक 2 (2 )/2026- Leg . -I दिनांक 05-06-2026 के अनुसरण में दी इनकम टैक्स (अमेन्डमेन्ट) ऑर्डिनेन्स, 2026 (नं. 2 ऑफ 2026) एतद्वारा सर्वसाधारण की जानकारी हेतु पुनः प्रकाशित की जाती है .
छत्तीसगढ़ के राज्यपाल के नाम से तथा आदेशानुसार, चन्द्र कुमार कश्यप , अतिरिक्त सचिव.
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 .
AnOrdinance 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 :
671 672
छत्तीसगढ़ राजपत्र, दिनांक 19 जून 2026
Short title and commencement .
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,
Amendment of Act 30 of 2025.
(a) in the Table , after serial number 13C and entries relating thereto, the following shall be inserted , namely:
D
B
C
A
" 13D . Any interest on A Foreign Government Institutional security, and any Investor . capital gains arising from the sale , exchange or transfer of such Government security.
Such exemption shall be subject to furnishing of information in such form and manner, as may be prescribed.
Bank for International Settlements .
13E . Any interest on Government security, and any capital gains arising from the sale , exchange or transfer of such Government security.
Such exemption shall be subject to furnishing of information in such form and manner , as may be prescribed. " ;
(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 ;
672 (1)
छत्तीसगढ़ राजपत्र , दिनांक 19 जून 2026
(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. ' .
38 of 2006 .
DROUPADI MURMU , President .
DR . RAJIV MANI , Secretary to the Govt. of India .
संचालक , मुद्रण तथा लेखन सामग्री , छत्तीसगढ़ द्वारा शासकीय मुद्रणालय , रायपुर से मुद्रित तथा प्रकाशित- 2026.