Taxation and Other Laws (Amendment) Bill, 2026: Key Highlights

The Taxation and Other Laws (Amendment) Bill, 2026 aims to make India’s tax system more investment-friendly and future-ready. The Bill extends tax benefits for electronics manufacturing, simplifies rules for foreign investment funds, and introduces new tax incentives for rough diamond trading and electronics component storage. It also strengthens the digital payments ecosystem by allowing the government to notify eligible payment modes without frequent legal changes. Overall, the amendments seek to improve ease of doing business, attract global investment and support India’s long-term economic growth in an increasingly competitive global environment.
Download the complete PDF of the Taxation and Other Laws (Amendment) Bill, 2026 from here.