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.

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.

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).

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 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.

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.

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.

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).

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.

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.

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.

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.

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.

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.

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.

Voluntary post-clearance revision allows eligible importers to electronically amend Bill of Entry details, subject to declarations and verification.
Section 18A permits an importer or authorised person to electronically seek voluntary revision of Bill of Entry information after customs clearance at the port where duty was paid. Filing requires payment of the prescribed application fee, validation of Bill of Entry and payment details, and a mandatory declaration of eligibility. Revision is barred where specified audits, enforcement proceedings, reassessment or assessment, or notified excluded cases exist. Registered IEC holders may use the ICEGATE webform to amend, supplement or delete permitted Bill of Entry, invoice, item, supporting-document and declaration information, obtain a tracking identifier, and monitor filing status.

First appellate authority designation under the Right to Information Act takes immediate effect for the Customs General office.
Shri Sunil Kumar Gautam, Additional Commissioner of Customs, is designated as the First Appellate Authority under the Right to Information Act, 2005 for the Office of the Commissioner of Customs (General), Air Cargo Complex, Mumbai Customs Zone-III. The designation takes effect immediately and continues until further orders. The authority's jurisdiction covers the Office of the Commissioner of Customs (General), Air Cargo Complex, Mumbai.

SWIFT 2.0 onboarding requires AQCS, PQMS and FSSAI mandatory filing from 01.12.2025 for NOC processing.
SWIFT 2.0 is launched as the single touch point for EXIM procedures and stakeholders must use the upgraded platform for AQCS, PQMS and FSSAI NOC processing; mandatory filing for these three PGAs via SWIFT 2.0 is effective from 01.12.2025 and stakeholders should report any implementation difficulties to the department.

Mutual fund distributors eligible for additional commission for onboarding new B-30 and women investors under revised rules.
AMCs may pay additional commission to distributors for onboarding eligible new-PAN investors from B-30 cities and new women investors from Top-30 and B-30 cities: 1% of first lump-sum (capped at Rs.2,000 with one-year minimum stay) and 1% of first-year SIPs (capped at Rs.2,000). Payments must be sourced from the 2 basis points reserved for investor education and include claw back provisions; additional commission is in addition to trail fees, dual incentives for the same investment are prohibited, and specified scheme categories are excluded.

NCLT monitoring team now placed under Legal Cell; NCLT and IBC matters to be handled by ADC(legal cell).
The NCLT Monitoring Team shall function under the Deputy/Assistant Commissioner of Customs (Legal Cell), and all NCLT & IBC matters shall henceforth be handled by the Legal Cell (Port) supervised by ADC(legal cell); this revised text supersedes earlier versions of Point (e) of Standing Order No. 05/2025 and related corrigenda and entries in EO No. 74/2025.