Tag: IFSC

Income Tax Notifications & Order IT

GIFT City IFSC Tax Rules in 2026: What CBDT Notification 94/2026 and the No-TDS Regime Mean for Your Fund

CA Adityavikram Banka

CBDT Notification 94/2026 (G.S.R. 646E, 21 July 2026) widened the specified-fund definition in Rule 157. Read alongside the no-TDS reliefs for IFSC units and the Section 80LA holiday, here is the consolidated GIFT City IFSC tax map for 2026.

Finance

FEMA (Guarantees) Regulations, 2026: RBI Overhauls Cross-Border Guarantee Framework – Key Changes for Businesses

CA Adityavikram Banka

The Reserve Bank of India has notified the Foreign Exchange Management (Guarantees) Regulations, 2026, replacing the two-decade-old FEM (Guarantees) Regulations, 2000. Announced on January 6, 2026, the new framework represents … Read More