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This report outlines recent updates and compliance requirements for , specifically focusing on Foreign Source Income (FSI) reporting and the evolving Entertainment and Media (E&M) landscape in India as of April 2026. 🌏 NRI Financial & Tax Compliance (FSI)

: NRIs claiming tax relief in India for taxes already paid abroad must fill out Schedule FSI in their Income Tax Returns (ITR-2). : Once an individual becomes a Resident and

: Regulatory recommendations now suggest that Over-the-Top (OTT) and television content should include "default-on" captioning to improve accessibility. : Once an individual becomes a Resident and

: Once an individual becomes a Resident and Ordinarily Resident (ROR) , reporting all global income and assets is mandatory, regardless of whether the income exceeds the taxable threshold. : Once an individual becomes a Resident and

: Digital Video-on-Demand (VOD) and traditional television are expected to co-exist, leveraging each other's strengths rather than one replacing the other. Emerging Content Pillars