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    Future of Tax Incentives for Offshore Banking and IFSCs : Clause 147 of the Income Tax Bill, 2025 vs...
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    Act RulesBills
    Future of Tax Incentives for Offshore Banking and IFSCs : Clause 147 of the Income Tax Bill, 2025 vs...
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    Tax deductions for IFSC and OBU income provide extended full relief subject to accountant certification and regulatory permission.
    Clause 147 provides a consolidated deduction regime for OBUs and IFSC units in SEZs, specifying eligible assessees and qualifying income categories (OBU income, banking activities tied to SEZ undertakings/developers, approved IFSC activities, and transfers of leased aircraft or ships within the stated commencement deadline). It prescribes full deduction for designated consecutive years with an elective window for IFSC units, and conditions the allowance on submitting a prescribed accountant's certification and evidence of regulatory permission or registration.

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