Alerts & Updates 10th Aug 2026

Taxation and Other Laws (Amendment) Bill 2026: Proposed Rationalisation of India’s Offshore Fund-Manager Safe Harbour

Authors

Vinod JosephPartner | Mumbai
Yash RanglaniSenior Associate | Mumbai

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The Taxation and Other Laws (Amendment) Bill, 2026 which was passed by the Lok Sabha on  August 6, 2026, proposes to, inter alia, relax and realign the Safe Harbour Regime under the Income-Tax Act, 2025 for managing offshore funds from India.  In this Update, we have reviewed and analysed the proposed changes to the aforementioned Safe Harbour Regime. 

Read the detailed update here

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