India · Pillar Two · Not adopted

India Pillar Two obligations

India has not adopted Pillar Two: no charge in force, no registration requirement and nothing to file, as at 3 October 2026. The only related filing recorded for India is the Country-by-Country Report, which is not a Pillar Two obligation.

Checked 3 October 2026 Primary-sourced No Pillar Two obligation

India has no GloBE charge of any kind. The exposure is entirely outbound — and it is real.

Access gate — clear this before anything can be filed

None

No Pillar Two registration exists in India.

What is in force in India

Charge	Local name	In force from
IIR	Not adopted	n/a
UTPR	Not adopted	n/a
Domestic	Not adopted	n/a

What is recorded for India

Country-by-Country Report

Also: CbCR · s.511

Not Pillar Two, but the data backbone every GloBE computation draws on.

Who files: Indian-resident parent or alternate reporting entity of an international group
Deadline: Within 12 months from the end of the reporting accounting year
Channel: Director General of Income-tax (Risk Assessment)

Section 511, Income-tax Act 2025 — Income Tax Department ↗

Penalties

None — no Pillar Two obligation exists to penalise.

What catches groups out in India

Because India levies no domestic top-up tax, low-taxed Indian profits are exposed to top-up tax collected by FOREIGN treasuries under a parent's IIR.
Indian incentive regimes — SEZ and IFSC, concessional 15% and 22% rates, MAT interaction — make sub-15% Indian effective rates realistic.
Foreign-parented groups with Indian entities must still assemble Indian data to GIR standard for filing elsewhere.
Nothing on Pillar Two appeared in the Union Budget 2026-27 speech or the Finance Bill 2026 memorandum.

Common questions

Has India adopted Pillar Two?

No. As at 3 October 2026 India has not adopted Pillar Two. India has no GloBE charge of any kind. The exposure is entirely outbound — and it is real.

Where this comes from

Every row on this page was checked against the authority's own published page on 3 October 2026. Non-adoption verified against the Finance Bill 2026, its explanatory memorandum and the Budget speech. Note this is an absence of provision rather than an express government denial.

Cite this page

Saurabh Satija, “India Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-india, accessed [date].

Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.

Other Pillar Two jurisdictions

United Kingdom · Ireland · Netherlands · Belgium · Germany · Spain · Italy · Luxembourg

All 21 entries in the tracker →

How many of these are actually yours?

This page shows what India requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.

Scope your own footprint Talk it through with me