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    HO/38/30/12(1)2025-MIRSD-SEC-FATF - 10-12-2025 SEBI
    Relaxation on geo-tagging requirement in India for NRIs while undertaking re-KYC
    Show AI Summary
    Geo-tagging requirement for NRIs relaxed for digital re-KYC, subject to GPS verification, anti-spoofing and random action checks.
    Intermediary apps may relax the requirement that an NRI client's physical location be in India during re-KYC, provided the app time-stamps interactions, initiates random client actions to confirm live responses, captures GPS coordinates and matches them to the country in the client's Proof of Address, and prevents connections from spoofed IP addresses; these technical safeguards amend the Master Circular on KYC for digital re-KYC of existing NRI clients.
    36/2025-26 - 10-12-2025 DGFT
    List of empanelled Pre-Shipment Inspection Agencies (PSIAs) and inclusion of approvals granted in the 27th Inter-Ministerial Committee (IMC) Meeting in terms of Para 2.52 (c) of HBP 2023 in Appendix-2G
    Show AI Summary
    Pre Shipment Inspection Agencies updated: two new enlistments and additions of radiation meters and spectrometers authorised online.
    DGFT has incorporated approvals of the 27th IMC (25.06.2025) into a revised Appendix 2G, adding two new PSIAs and permitting eleven existing PSIAs to add approved instruments-specifically Handheld Radiation Survey Meters and Radionuclide Identifiers (Spectrometers). Recognised agencies may issue PSIC online via the DGFT portal subject to conditions: valid calibration certificates, a bank guarantee, equipment to area mapping on the portal, and a registered office with a nationalised bank account in India. Recognitions are valid for three years or as specified.
    35/2025-26 - 10-12-2025 DGFT
    Amendments in Chapter 7 of the Handbook of Procedures and ANF 7 A
    Show AI Summary
    Deemed export benefits procedure clarified: ANF 7A filing, jurisdiction, online submission, and single category application rule for TED and drawback claims.
    ANF 7A claims for deemed export benefits must be filed online by supplier or recipient with IEC to the jurisdictional Regional Authority as per Appendix 1A, except EOUs where the DTA supplier claims from the jurisdictional RA and the EOU recipient files with the Jurisdictional Development Commissioner of SEZs under Appendix 6J if the supplier has not claimed benefits. Applicants must upload prescribed ANF 7A documents at filing, no physical copy is required, claims follow TED/drawback eligibility rules, and each application must pertain to a single category of supply under para 7.02.
    Minutes of the 134th meeting of the SEZ - 08-12-2025 SEZ
    Minutes of the 134th meeting of the Board of Approval for SEZs held on 20th November, 2025 and 26th November, 2025.
    Show AI Summary
    SEZ approvals: LoA extensions, co developer recognitions, de notification and processing to nonprocessing demarcations under SEZ Rules.
    The Board of Approval applied SEZ Act/Rules to grant one year extensions of LoAs under the third proviso to Rule 19(4), extensions of Formal Approvals under the proviso to Rule 6(2), approved Co Developer recognitions conditional on compliance with Rule 11A(3)(c) and taxability review, authorised partial de notifications under the first proviso to Rule 8 subject to DC certifications and state no objection, and permitted conversions of Processing Area to Non Processing Area under Rule 11B with DCs obliged to ensure full recovery/repayment of duty benefits; several matters were deferred for further scrutiny.
    HO/19/34/11(5)2025-AFD-POD1/I/188/2025 - 08-12-2025 SEBI
    Modalities for migration to AI only schemes and relaxations to Large Value Funds for Accredited Investors under SEBI (Alternative Investment Funds) Regulations, 2012
    Show AI Summary
    Alternative Investment Funds: SEBI allows migration to AI-only and LVF schemes with naming, consent, reporting, and placement memorandum exemptions.
    SEBI permits AIFs to launch AI-only schemes for Accredited Investors and grants relaxations to Large Value Funds; new schemes must append 'AI only fund' or 'LVF' to the name. Pre-existing schemes may convert with positive consent from all investors and must report name change and conversion to SEBI and depositories within 15 days. Investor AI status at onboarding endures for the scheme's life. AI-only schemes' maximum extension is five years inclusive of prior extensions. LVFs are exempt from the standard placement memorandum template and annual audit of its terms without investor waivers.
    HO/13/19/13(2)2025-ITD-1_VIAP/I/187/2025 - 08-12-2025 SEBI
    Clarification on the Digital Accessibility circulars of SEBI
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    Digital accessibility rules require REs to report platform WCAG AA readiness, remediate SCORES complaints, and audit platforms.
    Digital accessibility obligations require REs to include an Investors' Right to digital accessibility in Investor Charters and to submit a platform-wise status of readiness and compliance to specified reporting authorities by March 31, 2026 using the Annexure B format (including URLs, WCAG AA compliance Yes/No, and remarks). REs must remediate accessibility complaints lodged via SCORES and conduct periodic accessibility audits through certified accessibility professionals.
    18 - 08-12-2025 FEMA
    Export and Import of Indian Currency to or from Nepal and Bhutan
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    Export and import of Indian currency to and from Nepal and Bhutan: small denominations unlimited; higher notes limited to Rs.25,000 while travelling.
    Persons not being citizens of Pakistan or Bangladesh may carry Indian currency notes of denominations up to Rs.100 to or from Nepal and Bhutan without limit; notes of denominations above Rs.100 may be carried by an individual travelling to or from Nepal and Bhutan only up to a total limit of Rs.25,000; movement of Nepalese and Bhutanese currency to and from India is also permitted.
    Instruction No. 33/2025 - 05-12-2025 Customs
    Instructions on collection of anti-dumping duty on imports of Titanium Dioxide originating in or exported from China PR
    Show AI Summary
    Titanium Dioxide imports: anti-dumping duty collection halted; Chinese-origin shipments no longer subject to ADD immediate.
    Directive orders immediate cessation of collection of anti-dumping duty on imports of titanium dioxide originating in or exported from China PR and instructs all customs field formations to stop applying the duty on such consignments with immediate effect, suspending administrative enforcement under Notification No. 12/2025-Customs (ADD).
    Circular No. 2526008/1364 - 05-12-2025 GST - States
    Instruction Regarding SOP for attachment, auction and sale of immovable property.
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    Attachment and sale of tax defaulters' property: recovery procedures under revenue codes grant officers statutory enforcement powers.
    The SOP directs using attachment, auction and sale of movable and immovable property to recover outstanding sales/trade/commercial tax/VAT dues. Recovery for certificates issued on or before 10.02.2016 is to proceed as land revenue under the Zamindari Destruction and Land System Act, 1950 and Rules, 1952; certificates issued on or after 11.02.2016 are to proceed under the Uttar Pradesh Revenue Code, 2006 and Rules, 2016. Trade tax officers in 20 departmental districts are empowered as ex officio assistant collectors; in other districts designated district officers will exercise the powers. Officers are directed to study and implement the SOP.
    Public Notice No. 13/2025 - 04-12-2025 Customs
    Appointment of Public Grievance Officer for Inland Container Depot, Tughlakabad (Import) Commissionerate
    Show AI Summary
    Public Grievance Officer appointed for Tughlakabad ICD; contact emails, Turant Seva Kendra and facilitation centre details provided.
    Appointment of a Public Grievance Officer for the Office of the Principal Commissioner of Customs, Inland Container Depot, Tughlakabad (Import), naming Sh. Maneesh Nemiwal with designated contact details. A Turant Seva Kendra (TSK) is designated to handle faceless assessment grievances with nodal officer Shri Sumit Mishra and a dedicated TSK email. A Customs Facilitation Centre on the ground floor provides daily posted officer assistance for guidance on customs procedures.
    Public Notice No. 63/2025 - 03-12-2025 Customs
    Entry Inwards, Boarding of Vessel and Discharge of Cargo – Reg.
    Show AI Summary
    Vessel entry inward and cargo discharge may commence upon Customs e mail authorization after Pilot on Board confirmation.
    Entry inward may be granted by Customs on receipt and verification of an agent's e mail request and POB confirmation without waiting for physical boarding. The Boarding Officer shall verify details, grant Entry Inwards in ICES, and communicate by e mail; that e mail constitutes authorization to commence cargo discharge under Section 31 of the Customs Act, 1962. Agents must produce physical supporting documents upon boarding and ensure accuracy of the Entry Inward request form.
    17 - 03-12-2025 FEMA
    Liberalised Remittance Scheme (LRS)- Submission of ‘LRS Daily Return’ by Authorised Dealers- Category -II banks/ entities and Full- Fledged Money Changers.
    Show AI Summary
    Liberalised Remittance Scheme now requires AD Category II banks and FFMCs to submit daily LRS returns via CIMS.
    AD Category II banks, authorised entities and Full Fledged Money Changers must submit the LRS daily return via CIMS (including nil reports) and may discontinue submitting LRS transactions through AD Category I banks; CIMS access enables PAN wise checks of cumulative remittances before facilitating further LRS transactions.
    34/2025-26 - 01-12-2025 DGFT
    Amendment in Para 6.34 of Chapter 6 of Handbook of Procedure 2023. - More Clarity and to streamline the administrative processes relating to extension of LOP/LOI for EOU/BTP/EHTP/STPs.
    Show AI Summary
    Extension of LOP/LOI validity for EOUs and developer units clarified: up to five years or one-year extension.
    Amendment to Para 6.34( h ) of HBP 2023 permits extending LOP/LOI validity: if a unit has commenced production, extensions may be granted per Para 6.01(c) for up to five years at a time; the initial two-year validity may be extended by one additional year for valid reasons recorded in writing, except where initial-period restrictions apply (e.g., oil refinery projects).
    33/2025-2026 - 01-12-2025 DGFT
    Amendments in Paras 4.87 (a) and 4.88 of Handbook of Procedures 2023. - Import and export of gems and jewellery parcels for personal carriage
    Show AI Summary
    Gems and jewellery parcels can now be carried personally through Ahmedabad Airport for import and export, subject to customs procedures.
    The Handbook of Procedures 2023 is amended to permit personal carriage of gems and jewellery parcels through Ahmedabad Airport for exports by foreign-bound passengers from all EOU/SEZ units and DTA firms and for imports brought by Indian importers or foreign nationals; Customs-prescribed procedures apply, export proceeds must be realised through normal banking channels, and imported parcels must be presented to Customs for examination, release, and normal customs clearance.
    Public Notice No. 17/2025 - 29-11-2025 Customs
    Renewal of Transhipment permission to M/s DHL Express (I) Pvt. Ltd., New Courier Terminal, Near IGI Airport, New Delhi - 110037, for transhipment of import goods from New Courier Terminal, Delhi to Air Cargo Ports namely Delhi Cargo, Mumbai, Chennai, Bengaluru, Hyderabad, Ahmedabad, Coimbatore, Jaipur, Trivandrum, Cochin and Kolkata through M/s Inter Globe Aviation Limited
    Show AI Summary
    Transhipment permission renewal granted for courier cargo movement, subject to customs controls, documentation, sealing, escort, and acknowledgement conditions.
    Renewal of transhipment permission is granted to M/s DHL Express (I) Pvt. Ltd. for movement of import goods from the New Courier Terminal, Delhi to specified air cargo ports through M/s Inter Globe Aviation Limited. The permission is extended up to 17.03.2026, subject to the transhipment bond, the applicable customs framework, and detailed conditions on manifested cargo, segregation, sealing, escort, documentation, acknowledgement at destination, and maintenance of records. The arrangement remains conditional on compliance and may be withdrawn at any time.
    Memo No. 1218/ GST-II - 29-11-2025 GST - States
    Instructions regarding taking up Audit Cases for Multiple Years under the HGST Act, 2017
    Show AI Summary
    Multi-year GST audits require examination of subsequent financial years to ensure holistic compliance, tax liability and input tax credit review.
    Audits initiated under the Haryana Goods and Services Tax Act, 2017 must cover the selected financial year and all subsequent financial years up to the current financial year. The examination must include relevant records, returns, statements and financial documents for the entire period, addressing compliance, tax liability, input tax credit availed and other applicable statutory requirements. Field formations must comply with prescribed provisions and timelines.
    Memo No. 1217 /GST-II - 29-11-2025 GST - States
    Instructions regarding taking up Suo-Moto Cases for Audit/Scrutiny under the HGST Act, 2017
    Show AI Summary
    Suo-moto audit and scrutiny require reasoned proposals, estimated tax evasion, departmental recommendation, and prior approval before initiation.
    Suo-moto audit or scrutiny under the HGST Act, 2017 requires a proposal containing clear, specific and justified reasons, together with a tentative quantum of tax evasion supported by records, intelligence, data analysis or another verifiable source. The concerned Deputy Excise and Taxation Commissioner must first examine and recommend the proposal, following which it must be sent to the Joint Excise and Taxation Commissioner (Range) for approval. Field formations must strictly follow this procedure before initiating action.
    HO/24/13/12(1)2025-IMD-POD-2/I/157/2025 - 28-11-2025 SEBI
    Reclassification of Real Estate Investment Trusts (REITs) as equity related instruments for facilitating enhanced participation by Mutual Funds and Specialized Investment Funds (SIFs)
    Show AI Summary
    REITs reclassified as equity related instruments; mutual funds and SIFs treated accordingly from January 1, 2026.
    REITs are reclassified as equity related instruments for Mutual Funds and SIFs effective January 1, 2026; InvITs remain hybrid. Existing REIT holdings in debt schemes and SIF strategies as of December 31, 2025 are grandfathered, with AMCs encouraged to consider divestment where appropriate. AMCs must issue addenda to scheme documents (not treated as fundamental changes) and AMFI will include REITs in its market-cap based scrip classification. Inclusion in equity indices is deferred for six months.
    16 - 28-11-2025 FEMA
    Compliance with Know Your Customer (KYC) norms
    Show AI Summary
    KYC compliance for authorised persons is governed by entity specific RBI directions; NBFC KYC Directions apply to others.
    Persons regulated by the Department of Regulation, Reserve Bank of India shall follow the respective Know Your Customer directions applicable to them; Authorised Persons not regulated by that Department shall be governed by the Reserve Bank of India (Non-Banking Financial Companies - Know Your Customer) Directions, 2025. Authorised Persons must ensure compliance by their agents, sub agents and franchisees. Related master directions are modified and these directions, issued under FEMA powers, apply with immediate effect.
    PUBLIC NOTICE NO. 62/2025 - 27-11-2025 Customs
    Launch of SWIFT 2.0 and onboarding of AQCS, PQMS and FSSAI on SWIFT 2.0 as Single Touch Point for Trade in NOC
    Show AI Summary
    SWIFT 2.0 centralises PGA NOC processing through digital declarations, document uploads, tracking, payments and integrated import clearance workflows.
    SWIFT 2.0 provides a unified digital platform for EXIM clearances involving Partner Government Agencies, enabling submission of NOC data and documents, application tracking, alerts, online fee payments, inspection notifications and digital access to approved NOCs. In its first rollout phase, Animal Quarantine and Certification Services, the Plant Quarantine Management System and the Food Safety and Standards Authority of India are integrated. Required data fields and mandatory documents must be accurately declared through the Integrated Declaration in the Bill of Entry or the unified application dashboard where PGA clearance is required.

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      Single Unified Multi-Purpose Electronic Bond in Customs- Ekal Anubandh

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      Single Unified Multi Purpose Electronic Bond replaces manual customs bond filing from 10 Feb 2026 with electronic execution and e BG linking.
      The Single Unified Multi Purpose Electronic Bond (SEB) replaces separate manual bonds and bank guarantees by allowing importers/exporters to select ... Summary

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