{"id":386688,"date":"2026-06-10T11:00:04","date_gmt":"2026-06-10T05:30:04","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=386688"},"modified":"2026-06-10T10:54:21","modified_gmt":"2026-06-10T05:24:21","slug":"income-tax-amendment-ordinance-2026-explained","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/06\/10\/income-tax-amendment-ordinance-2026-explained\/","title":{"rendered":"India Exempts Foreign Institutional Investors and BIS from Tax on G-Secs Income to Deepen Bond Market and Attract Global Capital: Income-tax (Amendment) Ordinance 2026"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\">On <span style=\"font-weight: bold;\">5 June 2026<\/span>, the Government promulgated the <span style=\"font-weight: bold;\">Income-tax (Amendment) Ordinance, 2026<\/span>, focusing on the taxation of income derived from government securities (G-secs) by certain international investors and institutions.<\/p>\n<p style=\"margin-bottom: 3%;\">The Ordinance is deemed to have come into effect from<span style=\"font-weight: bold;\"> 1 April 2026<\/span>.<\/p>\n<h2>Key highlights of Income-tax (Amendment) Ordinance, 2026:<\/h2>\n<ol style=\"list-style-type: decimal;\">\n<li>\n<p style=\"margin-bottom: 3%;\">This Ordinance introduces changes to the <span style=\"font-weight: bold;\">Income-tax Act, 2025<\/span>, to promote foreign investment and enhance participation in India&#8217;s government securities market.<\/p>\n<\/li>\n<p style=\"margin-bottom: 3%;\">Also Read: <a href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/23\/income-tax-act-2025-notified-to-repeal-income-tax-act-1961\/\" target=\"_blank\">A New Era in Taxation: Income Tax Act, 2025 Replaces more than 60-Year-Old Law<\/a><\/p>\n<li>\n<p>By offering tax exemptions to select institutional investors, the government aims to:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Boost liquidity in the bond market<\/p>\n<\/li>\n<li>\n<p>Attract global capital inflows<\/p>\n<\/li>\n<li>\n<p>Strengthen India&#8217;s position in international financial markets<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>The Ordinance amends <span style=\"font-weight: bold;\">Schedule IV<\/span> of the <span style=\"font-weight: bold;\">Income-tax Act, 2025<\/span> by inserting new provisions (Serial Numbers 13D and 13E) in the exemption table.<\/p>\n<\/li>\n<li>\n<p>Under <span style=\"font-weight: bold;\">Entry 13D<\/span>, the following incomes are exempt from tax if earned by a Foreign Institutional Investor:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Interest on government securities<\/p>\n<\/li>\n<li>\n<p>Capital gains from the sale, exchange, or transfer of such securities<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>The exemption is <span style=\"font-weight: bold;\">conditional upon the submission of prescribed information to tax authorities<\/span>.<\/p>\n<\/li>\n<li>\n<p>Under <span style=\"font-weight: bold;\">Entry 13E<\/span>, similar tax exemptions are extended to the <span style=\"font-weight: bold;\">Bank for International Settlements (BIS)<\/span> in respect of:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p>Interest income from government securities<\/p>\n<\/li>\n<li>\n<p>Capital gains from transactions involving such securities<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p>Like FIIs, BIS must also comply with <span style=\"font-weight: bold;\">mandatory reporting requirements<\/span> to avail the exemption.<\/p>\n<\/li>\n<li>\n<p>The Ordinance introduces a new <span style=\"font-weight: bold;\">Note 4<\/span> to define key terms:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\n<p><span style=\"font-weight: bold;\">Bank for International Settlements (BIS)<\/span>: An international financial institution established in 1930 and headquartered in Basel, Switzerland.<\/p>\n<\/li>\n<li>\n<p><span style=\"font-weight: bold;\">Foreign Institutional Investor (FII)<\/span>: As defined under Section 210(6)(a) of the Income-tax Act, 2025.<\/p>\n<\/li>\n<li>\n<p style=\"margin-bottom: 3%;\">Government Security: As defined under Section 2(f) of the <span style=\"font-weight: bold;\">Government Securities Act, 2006<\/span>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p style=\"margin-bottom: 3%;\">Also Read: <a href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/03\/07\/finance-ministry-notified-income-tax-amendment-rules-2026-explained\/\" target=\"_blank\">Income Tax (Amendment) Rules, 2026: Key Changes to Rules 114-F, 114-G and 114-H<\/a><\/p>\n<p style=\"margin-bottom: 3%;\">Read more: <a href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/14\/rbi-foreign-investment-vostro-accounts-govt-securities-2025\/\" target=\"_blank\">RBI Opens Vostro Route for Foreign Investment in Government Securities<\/a><\/p>\n<p style=\"margin-bottom: 3%;\">[Income-tax (Amendment) Ordinance, 2026, published on 5-6-2026]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p style=\"font-style: italic;\">Income-tax (Amendment) Ordinance, 2026 provides a tax exemption on interest income and capital gains from government securities for FIIs and BIS, to boost foreign investment and market liquidity, effective from 1 April 2026.<\/p>\n","protected":false},"author":67525,"featured_media":386691,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,13],"tags":[106712,106715,106711,54863,106714,36527,106713,106716,106710],"class_list":["post-386688","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-statutes","tag-bis-tax-relief","tag-capital-gains-exemption","tag-fiis-tax-benefits","tag-foreign-investors","tag-g-secs-market","tag-government-securities","tag-income-tax-amendment-ordinance-2026","tag-interest-income-tax-relief","tag-tax-exemption-g-secs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Income-tax (Amendment) Ordinance 2026 Explained | SCC Times<\/title>\n<meta name=\"description\" content=\"Income-tax (Amendment) 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