Income Tax: The CBDT has inserted Rule 281A in the Income-tax Rules, 2026, prescribing Form No. 173A for Foreign Institutional Investors and the Bank for International Settlements to claim exemptions on interest and capital gains from Government securities under Schedule IV (Table: Sl. Nos. 13D and 13E) of the Income-tax Act, 2025 (21.10.2026)

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Income Tax:

The CBDT has inserted Rule 281A in the Income-tax Rules, 2026, prescribing Form No. 173A for Foreign Institutional Investors and the Bank for International Settlements to claim exemptions on interest and capital gains from Government securities under Schedule IV (Table: Sl. Nos. 13D and 13E) of the Income-tax Act, 2025

[Notification No. 137/2026 dated 19-10-2026]