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        Income Tax

        The Income-tax (Twentieth Amendment) Rules, 2025, amend the...

        Income-tax Rules 21AK amended to include OTC derivatives and clarify Foreign Portfolio Investor definitions

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The Income-tax (Twentieth Amendment) Rules, 2025, amend the Income-tax Rules, 1962, specifically rule 21AK, to include over-the-counter derivatives alongside offshore derivative instruments concerning income of non-residents. The amendment expands the scope to cover Foreign Portfolio Investors registered under SEBI regulations, treating them similarly to entities regulated by the International Financial Services Centres Authority. The changes clarify definitions related to transactions between purchasers and sellers and explicitly define "Foreign Portfolio Investor" as per SEBI regulations. These amendments aim to align tax provisions with current financial instruments and investor categories and came into effect upon publication in the Official Gazette.
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