The Ministry of Law and Justice on June 05, 2026, issued the Income-tax (Amendment) Ordinance, 2026 to further amend the Income-tax Act, 2025.
The following has been stated:
In the Income-tax Act, 2025, in Schedule IV - a) in the Table, after serial number 13C and entries relating thereto, have been inserted,
b) After Note 3 below the Table, the following have been inserted.
Please refer to the document attached below for more details.
It will come into force on April 01, 2026.