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India: New international tax reporting requirements

Changes related to tax treaty benefit claims, foreign remittances, and foreign tax credits

april 2, 2026

The Central Board of Direct Taxes (CBDT) notified the Income-tax Rules, 2026 and associated forms for the Income-tax Act, 2025, which came into effect on April 1, 2026. These new rules introduce changes to reporting requirements for international tax matters, replacing the previous Income-tax Rules, 1962, specifically related to claiming tax treaty benefits, foreign remittances, and foreign tax credits.

Read an April 2026 report prepared by the KPMG member firm in India

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