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वशेषांक

RAJASTHAN GAZETTE

Extraordinary

साͬ धकार Ĥकाͧ शत

Published by Authority

आषाढ़ 17, बधवारु, शाके 1948- जलाईु 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 to

32 राजè थान राज&पğ, जलाई ु08] 2026 भाग 5 (क)

promulgate the following Ordinance: ––

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.

Amendment of

Act 30 of 2025.

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: –

A

B

C

D

“13D.

Any

interest

on

Government

security,

and any

capital gains arising

from

the

sale,

exchange or transfer

of such Government

security.

A Foreign

Institutional

Investor.

Such

exemption

shall be subject to

furnishing

of

information in such

form and manner, as

may be prescribed.

13E.

Any

interest

on

Government

security,

and any

capital gains arising

from

the

sale,

exchange or transfer

of such Government

security.

Bank

for

International

Settlements.

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

33 राजè थान राज&पğ, जलाईु 08] 2026 भाग 5 ¼क½

38 of 2006.

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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