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CBDT Notification No. 141/2026 — Gazette of India (incometaxindia.gov.in)
CBDT Notification 141/2026: No TDS on IFSC Aircraft Leasing Dividends — Exemption for IFSC-to-IFSC Dividend Payments
CBDT Notification 141/2026 (S.O. 6016(E), 4 Nov 2026): no TDS on dividends paid by one IFSC aircraft-leasing unit to another, if the payee furnishes Form 1(N) for the tax year.
CBDT Notification No. 141/2026 — Gazette of India (incometaxindia.gov.in)
5 November 2026Eff. 1 April 202616 min
CBDT Notification No. 139/2026 — Gazette of India (incometax.gov.in)
CBDT Notification 139/2026: NPO Merger Conditions Under Rule 189A and New Form 112A — Income-tax (Eighth Amendment) Rules, 2026
CBDT Notification 139/2026 (G.S.R. 961(E), 30 Oct 2026) inserts Rule 189A: registered NPOs merging with same-object NPOs must meet 12 conditions and file Form 112A within a month.
CBDT Notification No. 139/2026 — Gazette of India (incometax.gov.in)
5 November 2026Eff. 30 October 202614 min
e-Gazette of India — CBDT Notification No. 136/2026 (S.O. 5694(E))
CBDT Exempts TDS on Interest from NDB's Maharajah INR Bonds: Notification 136/2026
CBDT Notification 136/2026 exempts TDS on interest paid by the New Development Bank on Maharajah INR Bonds issued from tax year 2026-27, for resident and FII holders.
e-Gazette of India — CBDT Notification No. 136/2026 (S.O. 5694(E))
21 October 202612 min
Gazette of India (Extraordinary) — Income-tax (Seventh Amendment) Rules, 2026 (CBDT Notification No. 137/2026)
CBDT Notifies Form 173A: New Mandatory Reporting for Tax Exemption on Interest and Capital Gains from Government Securities
New Form 173A is now mandatory to claim tax exemption on interest and capital gains from government securities under Schedule IV (13D/13E) of the Income-tax Act, 2025.
Gazette of India (Extraordinary) — Income-tax (Seventh Amendment) Rules, 2026 (CBDT Notification No. 137/2026)
20 October 20264 minTAXATION OFFICIAL GAZETTE BRIEFCorporate Law Update
TAXATION
India–Mauritius Tax Treaty Gets a Principal Purpose Test: Notification No. 135/2026
CBDT has notified the 2024 Protocol amending the India–Mauritius DTAA (S.O. 5611(E), dated 13 October 2026), inserting a Principal Purpose Test (Article 27B) and an anti-treaty-shopping preamble. The Protocol has been in force since 10 August 2026.
15 October 20266 min
SEBI’s May 2026 press release on Removal of difficulties for on-boarding for FPIs - PAN allotment related issues
SEBI–CBDT Ease PAN Allotment Rules for FPIs: What Changed and How CAF Onboarding Is Impacted
SEBI’s May press release announces CBDT clarifications that unblock PAN allotment for FPIs hit by new Income‑tax Rules, 2026. PAN forms are simplified by treating the CAF authorised signatory as RA/AR, dropping extra documents, allowing “0000000000” where TIN is absent, and permitting landline no.
SEBI’s May 2026 press release on Removal of difficulties for on-boarding for FPIs - PAN allotment related issues
17 May 2026Eff. 15 May 202626 min