India’s data centre sector could be entering a new phase of growth, with the Taxation and Other Laws (Amendment) Bill, 2026 recognising leased data centre models, removing separate central government notifications and tax holiday till 2047 for eligible foreign companies could speed up capital deployment. In an article published in Business Standard , our Partner (Head – Taxation) S R Patnaik opines on how the reforms reflect commercial realities and could unlock new investment and monetisation opportunities in the sector. (Business Standard)