Circular No. 5/2026 — Clarification on the safe harbour rules for sale of rough diamonds in special notified zones (SNZs).

Published: 12 May 2026

Status: ✔ In force

Number: 5/2026

In plain English

Clarification on the safe harbour rules for sale of rough diamonds in special notified zones (SNZs).. Official CBDT circular No. 5/2026, dated 12 May 2026.

The official document

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Read the official CBDT circular (PDF)

Official CBDT circular No. 5/2026 — 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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