India published the Taxation and Other Laws (Amendment) Act, 2026 in the Official Gazette on 17 August 2026, which introduces several amendments to the Income-tax Act, 2025 aimed at fostering economic growth and simplifying compliance. As previously reported, the measures of the legislation were explained in an FAQ document issued earlier by the Indian Income Tax Department, which remains consistent with the final Act as published. The main measures are summarized as follows:
Extension of…