Taxation and Other Laws (Amendment) Bill, 2026
12 August 2026
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Taxation and Other Laws (Amendment) Bill, 2026
Context
The Taxation and Other Laws (Amendment) Bill, 2026 was passed by the Lok Sabha as part of the government’s effort to improve tax certainty, attract foreign investment and modernise rules relating to manufacturing, digital payments and data centres. It replaces the Income-tax (Amendment) Ordinance, 2026, issued on 5 June 2026.
Salient Provisions
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Overview of Taxation and Other Laws Amendment Bill 2026 passed by Lok Sabha. Covers tax relief, FDI incentives, UPI charges, data centres and manufacturing reforms.
Keywords
Taxation Amendment Bill 2026Income-tax Act 2025foreign investmentUPI chargeszero MDRdata centresREITs InvITscustoms-bonded warehousingtax incentivesdigital payments