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of <h1>Tax Rate for Foreign Institutional Investors Increases from 10% to 12.5% Under Section 115AD Amendment Effective April 2026</h1> Section 115AD of the Income-tax Act is amended through the Finance Act, 2025. The amendment modifies sub-section (1), clause (iii), by replacing 'ten per cent' with 'twelve and one-half per cent' in the long line. This change represents a 2.5% increase in the applicable tax rate. The amendment will come into effect from April 1, 2026.
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