WONE Global's guide to India records these changes under licences and regulators. Each statement below has been checked against the source it links to.
Foreign companies procuring data centre services from a specified data centre in India are exempt from Indian income tax on that basis from 1 April 2026 to 31 March 2047, subject to conditions.
Finance Act, 2026. Central tax incentive.
PwC Worldwide Tax Summaries · India – Corporate – Significant developments ↗ Checked against a secondary source · Not yet professionally reviewed · checked 18 October 2026
Units in an international financial services centre have a tax holiday for 20 of their first 25 years, and offshore banking units for 20 years, followed by a 15% concessional rate, excluding units formed by splitting or restructuring an existing Indian business.
IFSC units (for example at GIFT City), as extended by the Finance Act, 2026. Central tax incentive.
PwC Worldwide Tax Summaries · India – Corporate – Significant developments ↗ Checked against a secondary source · Not yet professionally reviewed · checked 18 October 2026
This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in India can advise on that.
