| राजस् थान राजपत्र विशेषांक | RAJASTHAN GAZETTE Extraordinary | |
| साधिकार प्रकाशित | Published by Authority | |
| आषाढ़ 17, बधवार , शाके 1948- जलाई 08, 2026 ु ु Asadha 17, Wednesday, Saka 1948- July 08, 2026 |
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LAW (LEGISLATIVE DRAFTING) DEPARTMENT
(GROUP-2)
NOTIFICATION
Jaipur, June 23, 2026
NO. F.3(3) Law/2/2026- The following Ordinance promulgated by the President of India is hereby republished for general information.
Raghavendra Kachwal,
Principal Secretary to the Government. (First published in Gazette of India, Extraordinary Part II, Section I dated 5th June, 2026)
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 to32 राजस्थान राज&पत्र, जलाई ु 08] 2026 भाग 5 (क) promulgate the following Ordinance: –– Short title and
1.(1) This Ordinance may be called the Income-tax .
commencement. (Amendment) Ordinance, 2026.
(2) It shall be deemed to have come into force on the 1st day
of April, 2026.
Amendment of
2. In the Income-tax Act, 2025, in Schedule IV, —
Act 30 of 2025.
(a) in the Table, after serial number 13C and entries
relating thereto, the following shall be inserted, namely: –
A B C D
A Foreign Such exemption
"13D. Any interest on
Government
shall be subject to
Institutional
security, and any
furnishing of
Investor.
capital gains arising
information in such
from the sale,
form and manner, as
exchange or transfer
may be prescribed.
of such Government
security.
Bank for
Such exemption
13E. Any interest on
Government
International
shall be subject to
security, and any
furnishing of
Settlements.
capital gains arising
information in such
from the sale,
form and manner, as
exchange or transfer
may be prescribed.";
of such Government
security.
(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" means33 राजस्थान राज&पत्र, जलाईु 08] 2026 भाग 5 ¼क½ 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.'.
38 of 2006.
————
DROUPADI MURMU, President.
————
DR. RAJIV MANI, Secretary to the Govt. of India.