---
title: "Prithiviraj Nathan on Income Tax Bill 2025: Forex Adjustments to Benefit Non-Resident Investors"
date: 2025-02-21
author: "King Stubb & Kasiva"
url: https://ksandk.com/news/prithiviraj-nathan-on-income-tax-bill-2025-forex-adjustments-to-benefit-non-resident-investors/
---

# Prithiviraj Nathan on Income Tax Bill 2025: Forex Adjustments to Benefit Non-Resident Investors

Posted On - 21 February, 2025 • By - King Stubb & Kasiva

![Prithiviraj Nathan on Income Tax Bill 2025: Forex Adjustments to Benefit Non-Resident Investors](https://ksandk.com/wp-content/uploads/Website-PR-update-10-1.png)

The Income Tax Bill 2025 has introduced a key provision under Section 42, titled ‘Variation in Liability,’ aimed at providing relief to non-residents investing in unlisted shares. This amendment allows non-residents to offset foreign exchange fluctuations, ensuring a more accurate tax assessment.

![Website PR update 10 1](https://ksandk.com/wp-content/uploads/Website-PR-update-10-1.png)

Commenting on this development, **Prithiviraj Senthil Nathan**stated, “The introduction of the ‘Variation in Liability’ provision under Section 42 enables non-residents to offset forex fluctuations, ensuring a more accurate tax assessment.” He further added, “This provides flexibility to hedge against forex volatility and minimises unexpected tax liabilities.”

This amendment is expected to bring greater certainty to cross-border investments, particularly benefiting foreign investors navigating currency risks.

Read more: [https://www.telegraphindia.com/business/income-tax-bill-2025-offers-forex-adjustments-for-non-residents-on-unlisted-shares-prnt/cid/2084805#goog_rewarded](https://www.telegraphindia.com/business/income-tax-bill-2025-offers-forex-adjustments-for-non-residents-on-unlisted-shares-prnt/cid/2084805#goog_rewarded)

---

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