The government in the Budget 2018 has also incentivised non-corporate taxpayers operating in IFSC as they would be charged alternate minimum tax at concessional rate of 9% at par with minimum alternate tax applicable for Corporates.

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In order to promote trade in stock exchanges located in International Financial Services Centre (IFSC), Finance Minister Arun Jaitley proposed to provide two more concessions for IFSC. 

Presenting the Budget 2018, Jaitley proposed to exempt transfer of derivatives and certain securities by non-residents from capital gains tax. 

Further, the Finance Minister added that non-corporate taxpayers operating in IFSC shall be charged Alternate Minimum Tax (AMT) at concessional rate of 9% at par with Minimum Alternate Tax (MAT) applicable for corporates.

The government had endeavoured to develop a world class international financial services centre in India. In recent years, various measures including tax incentives have been provided in order to fulfil this objective.