CBDT Clarifies Reporting Norms for Sovereign Wealth Funds Under IT Act 2025

Last updated: 01 April 2026


The Central Board of Direct Taxes (CBDT) has issued Circular No. 03/2026 dated March 30, 2026, introducing a structured compliance and reporting mechanism for Sovereign Wealth Funds (SWFs) under the Income-tax Act, 2025. The circular lays down procedures for notification, application, and ongoing r
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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.


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