The Sanctioning Russia and Iran Act of 2026 (SRIA) is the US law at the centre of India’s toughest trade challenge with Washington. Signed by President Donald Trump on September 18 after passing the House 262-159 and the Senate 86-11, the law allows tariffs of up to 100 per cent on the top five buyers of Russian oil and gas. India is among the world’s largest buyers, importing more than 85 per cent of its crude. Indian officials, led by Foreign Secretary Vikram Misri, raised concerns about the law with a US Congressional delegation led by Brian Mast on September 27. External Affairs Minister S Jaishankar also discussed it with US Secretary of State Marco Rubio at the UN General Assembly. India argues the law would hurt its energy security while China, a bigger buyer, could benefit from exemptions. Context: The law is aimed at cutting funding for Russia’s war in Ukraine by hitting its biggest energy customers.