Foreign Portfolio Investor – TAX UPDATE INDIA

Finance

SEBI Accredited Investor Framework 2026: What the September 24 Board Decision Changes for Angel Funds, AIFs and Non-Resident Investors

CA Adityavikram Banka October 6, 2026

SEBI accredited investor framework 2026: the 24 Sep Board approved manager-led accreditation, a Rs 5 crore exposure test and deemed status for non-residents.

Flash News

RoDTEP Scheme Extended Till 31 December 2026: What DGFT Notification 41/2026-27 Means for Exporters

SEBI Accredited Investor Framework 2026: What the September 24 Board Decision Changes for Angel Funds, AIFs and Non-Resident Investors

FDI in Inventory-Based E-commerce for Exports: What Entry 15.2.5 of the NDI Rules (S.O. 4870(E), 2 September 2026) Now Allows

FEMA Export Realisation Period From October 1, 2026: Nine Months Stays, the Clock Moves to Invoice and Sale Dates (RBI Amendment of 22 September 2026)

Tax Audit Due Date Extended to 21 October 2026: CBDT Circular 07/2026 Moves the ITR Date to 21 November for Audited Assessees

Late Tax Audit Report Penalty for FY 2025-26: Section 271B, the Section 273B Reasonable-Cause Defence and the New Section 428 Fee Under the Income-tax Act 2025

TDS on Property Purchase From NRI Without TAN From October 1, 2026: Form 141 Schedule E Under CBDT Notification 121/2026

Section 40A(3) Cash Payment Disallowance in the September 30, 2026 Tax Audit: The Rs 10,000 Rule, Rule 6DD Exceptions and the Move to Section 36 of the Income-tax Act 2025

Tax Audit Applicability for FY 2025-26: Who Must File by September 30, 2026 (Section 44AB Limits, the Rs 10 Crore Test and the Presumptive Trap)

Form 3CD Clauses Founders and CAs Get Wrong in the September 30, 2026 Tax Audit (and the Move to Form 26 Under the Income-tax Act 2025)

Tag: Foreign Portfolio Investor

SEBI Accredited Investor Framework 2026: What the September 24 Board Decision Changes for Angel Funds, AIFs and Non-Resident Investors

Flash News

Never Miss a Tax Deadline Again