CBDT Circular 03/2026 on Sovereign Wealth Fund Notification
CBDT Circular 03/2026 prescribes Form I and Form II for Sovereign Wealth Funds seeking exemption under Schedule V of the Income-tax Act, 2025.
The Central Board of Direct Taxes (CBDT) has issued Circular No. 03/2026 to streamline the notification process for Sovereign Wealth Funds (SWFs) under the Income-tax Act, 2025.
Further, the circular introduces:
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