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India Waives LTCG Tax on Foreign Bond Investment – Record FPI Inflows in June 2026

In June 2026, India waived LTCG tax on foreign bond holdings and expanded the Fully Accessible Route, leading to a record ₹55,518 crore inflow from foreign portfolio investors. While the tax cut helped, experts stress that sustained inflows will depend on macro‑economic stability and consistent policy reforms, topics c…
In June 2026 , India recorded a historic inflow of ₹55,518 crore into its bond market from foreign investors. The surge followed the government’s decision to waive LTCG tax on foreign bond holdings and the expansion of the FAR to longer‑tenor securities and Sovereign Green Bonds . Key Developments The GoI removed the LTCG tax on foreign bond investments in early June. RBI and the centre widened the FAR to include 15‑year, 30‑year, and 40‑year government securities. Investments under the FAR reached ₹21,652 crore , the highest since its launch in September 2024 . Overall foreign portfolio inflow offset an equity outflow of ₹49,340 crore . Important Facts The inflow was broad‑based, covering both corporate bonds and government securities. Experts say the tax waiver acted as a catalyst, but deeper factors such as policy consistency, macro‑economic stability, and global index inclusion (e.g., potential entry into the Bloomberg Global Aggregate Bond Index ) also boosted confidence. Analysts like Prof. Lekha Chakraborty (NIPFP) argue that while taxation mattered, the long‑term liberalisation through the FAR is more decisive. Former Finance Secretary S.C. Garg cautioned that the move may be a “desperate attempt” to attract foreign exchange. UPSC Relevance Understanding this episode helps aspirants link fiscal policy, capital market reforms, and external sector dynamics—core topics in GS Paper III (Economy) . The case illustrates how tax incentives, regulatory channels like the FAR , and global index considerations shape foreign portfolio flows, which in turn affect the balance of payments and exchange‑rate stability. Way Forward Maintain policy consistency to reassure long‑term institutional investors such as sovereign wealth funds and pension funds. Address macro‑economic fundamentals: control inflation, ensure fiscal prudence, and stabilise the rupee. Monitor progress on inclusion in global bond indices, which can provide a sustainable boost to foreign inflows. Evaluate the impact of the tax waiver over a longer horizon before deciding on further fiscal incentives.
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Key Insight

Tax waiver and FAR expansion trigger record foreign bond inflows, reshaping India’s debt market.

Key Facts

  1. ₹55,518 crore foreign portfolio inflow into Indian bond market in June 2026 – highest ever.
  2. Government of India removed Long‑Term Capital Gains (LTCG) tax on foreign bond investments in early June 2026.
  3. RBI and the centre widened the Fully Accessible Route (FAR) to include 15‑year, 30‑year and 40‑year government securities.
  4. FAR investments rose to ₹21,652 crore, the peak since its launch in September 2024.
  5. The foreign bond inflow offset an equity outflow of ₹49,340 crore in the same month.
  6. Sovereign Green Bonds were issued, attracting environmentally‑focused investors.
  7. Experts warn that sustained inflows depend on policy consistency, macro‑economic stability and inclusion in global bond indices.

Background

Foreign portfolio investment (FPI) is a major source of external financing for India. The LTCG tax waiver lowered the cost of holding bonds for overseas investors, while the FAR provides a direct, uncapped channel for them to buy government securities. These steps align with the government’s goal of deepening the domestic debt market and improving the balance of payments.

UPSC Syllabus

  • GS2 — Government policies and interventions for development
  • Prelims_GS — National Current Affairs
  • GS3 — Indian Economy - Planning, mobilization of resources, growth, development and employment

Mains Angle

GS Paper III (Economy) – evaluate how tax incentives and market‑access reforms can mobilise foreign capital, affect the balance of payments and influence monetary stability. Possible question: ‘Assess the impact of the June 2026 LTCG tax waiver and FAR expansion on foreign portfolio investment in India’s debt market.’

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Overview

Full Article

In June 2026, India recorded a historic inflow of ₹55,518 crore into its bond market from foreign investors. The surge followed the government’s decision to waive LTCG tax on foreign bond holdings and the expansion of the FAR to longer‑tenor securities and Sovereign Green Bonds.

Key Developments

  • The GoI removed the LTCG tax on foreign bond investments in early June.
  • RBI and the centre widened the FAR to include 15‑year, 30‑year, and 40‑year government securities.
  • Investments under the FAR reached ₹21,652 crore, the highest since its launch in September 2024.
  • Overall foreign portfolio inflow offset an equity outflow of ₹49,340 crore.

Important Facts

The inflow was broad‑based, covering both corporate bonds and government securities. Experts say the tax waiver acted as a catalyst, but deeper factors such as policy consistency, macro‑economic stability, and global index inclusion (e.g., potential entry into the Bloomberg Global Aggregate Bond Index) also boosted confidence.

Analysts like Prof. Lekha Chakraborty (NIPFP) argue that while taxation mattered, the long‑term liberalisation through the FAR is more decisive. Former Finance Secretary S.C. Garg cautioned that the move may be a “desperate attempt” to attract foreign exchange.

Exam Relevance

Understanding this episode helps aspirants link fiscal policy, capital market reforms, and external sector dynamics—core topics in GS Paper III (Economy). The case illustrates how tax incentives, regulatory channels like the FAR, and global index considerations shape foreign portfolio flows, which in turn affect the balance of payments and exchange‑rate stability.

Way Forward

  • Maintain policy consistency to reassure long‑term institutional investors such as sovereign wealth funds and pension funds.
  • Address macro‑economic fundamentals: control inflation, ensure fiscal prudence, and stabilise the rupee.
  • Monitor progress on inclusion in global bond indices, which can provide a sustainable boost to foreign inflows.
  • Evaluate the impact of the tax waiver over a longer horizon before deciding on further fiscal incentives.
Read Original on hindu

Tax waiver and FAR expansion trigger record foreign bond inflows, reshaping India’s debt market.

Key Facts

  1. ₹55,518 crore foreign portfolio inflow into Indian bond market in June 2026 – highest ever.
  2. Government of India removed Long‑Term Capital Gains (LTCG) tax on foreign bond investments in early June 2026.
  3. RBI and the centre widened the Fully Accessible Route (FAR) to include 15‑year, 30‑year and 40‑year government securities.
  4. FAR investments rose to ₹21,652 crore, the peak since its launch in September 2024.
  5. The foreign bond inflow offset an equity outflow of ₹49,340 crore in the same month.
  6. Sovereign Green Bonds were issued, attracting environmentally‑focused investors.
  7. Experts warn that sustained inflows depend on policy consistency, macro‑economic stability and inclusion in global bond indices.

Background & Context

Foreign portfolio investment (FPI) is a major source of external financing for India. The LTCG tax waiver lowered the cost of holding bonds for overseas investors, while the FAR provides a direct, uncapped channel for them to buy government securities. These steps align with the government’s goal of deepening the domestic debt market and improving the balance of payments.

UPSC Syllabus Connections

GS2•Government policies and interventions for developmentPrelims_GS•National Current AffairsGS3•Indian Economy - Planning, mobilization of resources, growth, development and employment

Mains Answer Angle

GS Paper III (Economy) – evaluate how tax incentives and market‑access reforms can mobilise foreign capital, affect the balance of payments and influence monetary stability. Possible question: ‘Assess the impact of the June 2026 LTCG tax waiver and FAR expansion on foreign portfolio investment in India’s debt market.’

Analysis

Related PYQs

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Practice Questions

GS3
Medium
MCQ

Foreign Portfolio Investment in Debt Market

2 marks
4 keywords
GS3
Medium
Short Answer

External sector – capital account

5 marks
4 keywords
GS3
Hard
Essay

Debt market reforms and foreign investment

20 marks
5 keywords
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