Trade-finance sub-committee governance is revised for uniform oversight of export-promotion interventions and technical appraisal processes.
The Sub-Committee on Trade Finance under the Niryat Protsahan sub-scheme of the Export Promotion Mission is reconstituted with a uniform composition for all trade-finance interventions. It has two Co-Chairs, designated members and invitees from relevant trade-finance and credit-guarantee institutions, and the Joint DGFT of the EPM Section acts as Convenor. Additional participants, domain experts and industry representatives may be associated where required for technical appraisal or other purposes.

Export clearance for drugs and pharmaceuticals remains under interim facilitation until year-end, followed by mandatory regulatory compliance.
Interim facilitation for export clearance of drugs and pharmaceuticals is extended until 31 December 2026, subject to the prescribed conditions and existing procedural and documentation requirements. From 1 January 2027, export clearance must strictly comply with the CDSCO Office Order dated 30 April 2024. All other applicable terms and conditions remain unchanged, and the extension takes immediate effect.

Import permits for non-insecticidal uses now apply to scheduled insecticides, including acrylonitrile, through prescribed application and compliance requirements.
Import of scheduled insecticides for non-insecticidal purposes requires an import permit, including where the imported substance is acrylonitrile. Applications must be filed in Form IA with the prescribed fee and may be verified through enquiry. Permits ordinarily remain valid for one year, or three years when the importer holds a registration certificate for the pesticide for which the goods are raw material. Form IA requires applicant, premises, proposed import, manufacturing-use, licence, pollution-control, consumption-history and self-certification details. Imports must be for the applicant's own stated requirements and not for sale; incomplete applications may be rejected and incorrect information may lead to cancellation.

Investor awareness messages become mandatory on brokers' websites and trading apps, alongside alternating risk disclosures.
Project Jagrook requires stock brokers to display investor awareness messages alongside risk disclosures. Between October 5 and October 31, 2026, website display of both is mandatory, while trading-app display of investor awareness messages is voluntary and risk disclosures are optional where such messages are displayed. From November 1, 2026, brokers must place investor awareness messages on website and trading-app landing pages and display investor awareness messages and risk disclosures on alternate days on trading apps. Stock exchanges and depositories must disseminate, display and implement these requirements.

Non-resident deposit reporting now requires monthly NRD-CSR submission through designated CIMS channels using rationalised bank-wise consolidated formats.
Banks maintaining non-resident deposit accounts are to file the monthly NRD-CSR return, code R012, through the CIMS Sankalan portal using rationalised bank-wise consolidated reporting formats. Filing may occur through system-to-system integration, XML file upload, or a screen-based web form, with screen-based submission limited to 2,000 records. RBI manages reporting access and channels, while bank admin-users manage user access. The nodal office must submit the return on or before the tenth day of the following month.

Online Form A2 remittances permit internal guidelines approved by boards or delegated committees, while existing safeguards remain unchanged.
Online or physical submission of Form A2 for outward foreign-exchange remittances must be regulated through internal guidelines approved by an Authorised Dealer's Board or by a Board Committee or Management Committee acting under delegated Board powers. Existing requirements governing remittances based on Form A2 and related documents remain unchanged. The directions operate under the Foreign Exchange Management Act, 1999 and remain subject to permissions or approvals required under other applicable laws.

Online refund application re-filing requires full correction of communicated deficiencies, with manual filing unavailable for returned applications.
Applicants must ensure that every communicated deficiency is fully rectified before online re-filing. Re-filed applications without proper compliance may be liable to rejection. No manual refund application will be entertained in relation to an application previously returned by the Refund Section, making ICEGATE the required filing route for corrected claims.

Customs custodianship extends Viking Warehousing's responsibility for Kamarajar Port import cargo and export cargo until statutory clearance or export.
M/s. Viking Warehousing CFS is appointed custodian for imported goods landed at Kamarajar Port, Ennore, in addition to Chennai Port, and received at its CFS. Custody continues until clearance for home consumption, warehousing, or transhipment. Cargo brought into the CFS for export remains in custody until export, subject to compliance with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Customs custodianship covers imported goods and export cargo held at the designated container freight station.
M/s. Chennai Container Terminal Pvt. Ltd. (O Yard CFS) is appointed custodian of imported goods landed at Kamarajar Port, Ennore and received at its premises until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export. Custodial handling must comply with section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations and instructions.

Customs-area designation permits O Yard CFS to handle import, export and unaccompanied baggage cargo linked to Kamarajar Port.
Customs-area designation under section 8(b) of the Customs Act, 1962 applies to M/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) for handling imported Full Container Load and Less than Container Load cargo, including unaccompanied baggage, arriving from M/s. Kamarajar Port, and for handling export cargo. Cargo handling must follow the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs-house procedures.

Integrated cargo security controls require digital custody, task-based handling, unified holds, and independent gate-out verification at freight stations.
The framework requires each Container Freight Station under JNCH to operate integrated digital controls for cargo custody. Every vehicle, person, container and cargo movement must be tied to authenticated identity, an eligible transaction and a system-generated task. Regulatory Holds must apply across all systems and cannot be overridden locally. Gate-out must independently verify identity, release status, seal, completed tasks and alerts. CFSs must maintain real-time monitoring, audit trails, controlled exceptions, acceptance testing and continuing assurance; outsourced functions do not dilute custodian responsibility.

TRQ surrender deadline for raw sugar import allocations is extended, subject to the prescribed CIF value-based surrender charge.
TRQ holders allocated quantities for raw sugar imports may surrender unutilised quantities until 15 October 2026. Surrender requires payment of an amount equal to 0.5% of the CIF value of the surrendered quantity under existing modalities. The extension alters only the surrender deadline; all other conditions governing the raw sugar TRQ allocation and surrender framework remain unchanged.

Import documentation for regulated health products requires category-specific licences, matching labels, quality records, and shelf-life compliance before clearance.
Import clearance for cosmetics, drugs, medical devices, in-vitro diagnostic kits and device raw materials/components requires category-specific documentary verification. Cosmetics require registration, product and origin records, compliant labels, batch quality certification, storage evidence and specified declarations. Drugs require registration and import-licence records, matching labels, batch certificates, licensed storage and prescribed residual shelf life; bulk drugs also require QR-code information. Medical devices require applicable licence or registration evidence, matching labels, quality records and residual shelf life where applicable. Special-purpose and personal-use imports require the relevant permission and quantity matching.

Customs cargo movement procedures permit Gateway Distriparks to handle domestic and EXIM containers subject to enhanced controls.
Standard operating procedure for cargo movement between JNPT port terminals and GDL's designated ICD/CFS facilities permits movement of domestic containers/customs-cleared cargo with EXIM cargo, subject to the Customs Act, 1962, HCCAR, 2009 and applicable instructions. Domestic and EXIM cargo require segregation, prior intimation, container and seal verification, restricted processing after discrepancies, and weekly reconciliation. At least 50% of outbound cargo must be EXIM cargo, with Customs retaining powers of random verification and examination.

Debenture trustee oversight strengthens security verification, covenant monitoring, investor disclosures, default response, and outsourced-service accountability.
Debenture Trustees must independently verify title, encumbrances, charge-holder consents, guarantees and adequacy of assets securing listed debt securities, whether directly or through independently engaged professionals. Due-diligence certificates, material security disclosures and execution of the debenture trust deed are required before listing, and charges must be registered or independently verifiable within the stipulated period. Depository-hosted systems require issuer recording and trustee validation of security, covenants, payment status and credit-rating information, with unique asset identification, alerts and audit trails.

Special Notified Zone operations for rough diamonds require customs-controlled import, sale, custody, clearance, and re-export procedures.
Rough diamonds may be imported into the Special Notified Zone only by eligible foreign mining companies through air cargo, supported by an invoice, packing list, insurance documents and Kimberley Process Certificate. Customs examination, carat-weight reconciliation, sealing and secure custody are required before viewing or sale. Sales may be conducted only for complete lots, without sub-lot sales or mixing. The mining company's sale invoice forms the basis for customs valuation, and buyers require bill of entry clearance, duty payment and out-of-charge permission before removal. Unsold diamonds must be re-exported through a shipping bill within the stipulated period.

Income-tax return and audit-report deadlines for eligible taxpayers are extended for Assessment Year 2026-27 under statutory powers.
For Assessment Year 2026-27, the due date for furnishing the return of income by persons covered by serial number 2 of the table below Explanation 2 to section 139(1) is extended to 21 November 2026. Consequentially, the specified date for furnishing the tax audit report is extended to 21 October 2026 under clause (ii) of the Explanation to section 44AB.

Mandatory import compliance verification for cosmetics, drugs and medical devices must precede out-of-charge clearance through uploaded electronic documentation.
Import clearance for cosmetics, drugs and medical devices requires verification of mandatory compliance documents before Out-of-Charge is granted. Proper officers must check applicable licences, permissions, registration certificates and prescribed particulars against the relevant compliance checklist. Importers, Customs Brokers and other stakeholders must upload mandatory records through e-SANCHIT to facilitate expedited clearance.

International transshipment authorization for LCL containers continues subject to prescribed customs procedures and withdrawal for operational lapses.
Permission for M/s. All Cargo Terminals Limited, CFS, to handle international transshipment of LCL containers and related operations is extended until 10 September 2028. Handling remains subject to prescribed customs conditions and procedures, the applicable cargo-handling framework in customs areas, the Customs Act, 1962, and other requirements. Any lapse in compliance or operations may lead to withdrawal of permission without further notice.

ICD-bound container scanning shifts to terminal-based mobile facilities, requiring pre-movement screening, clean release, and suspicious-container examination.
ICD-bound import containers selected for scanning at JNCH may be scanned at a Mobile Scanner regardless of their original Drive Through Scanner allocation, without separate permission from the Container Scanning Division. Port Terminal Operators must ensure scanning before onward movement. BMCT containers may use the nearest Mobile Scanner or DTCS02. Clean containers are released through the prescribed Customs procedure, while suspicious containers must move to the nominated CFS for 100% examination. Operators must maintain records and submit consolidated weekly reports.