Circular No. 3/2026 — Notification of Sovereign Wealth Fund under Schedule V of the Income-tax Act, 2025

Published: 30 Mar 2026

Status: ✔ In force

Number: 3/2026

In plain English

Notification of Sovereign Wealth Fund under Schedule V of the Income-tax Act, 2025. Official CBDT circular No. 3/2026, dated 30 Mar 2026.

The official document

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Read the official CBDT circular (PDF)

Official CBDT circular No. 3/2026 — opens the official PDF on incometaxindia.gov.in.

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Our explanation is a plain-language summary for general understanding, not advice on your specific matter. The official CBDT copy prevails. © EaseValue Advisors LLP.

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