India enacts new Income-tax Act and raises STT on derivatives
Higher transaction tax increases cost of F&O trades
Change
India implemented the Income-tax Act, 2025 and raised securities transaction tax on derivatives effective April 1, 2026.
Why it matters
Derivative trades now carry higher mandatory costs while taxpayers must transition to a new tax-year framework for reporting and compliance.
Implications
- — Traders face higher costs — speculative activity may reduce
- — Tax compliance systems must update — reporting changes required
See full brief
Use 1 free preview to unlock implications, who’s affected, what to watch, and Clarify for this brief.
2 free previews left this month · Resets 1 Jul