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    May 16, 2026   Case LawsIncome Tax
    Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
    May 16, 2026   Case LawsIncome Tax
    Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
    May 16, 2026   Case LawsIncome Tax
    Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
    May 16, 2026   Case LawsIncome Tax
    Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
    May 16, 2026   Case LawsIncome Tax
    Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
    May 16, 2026   Case LawsIncome Tax
    Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
    May 16, 2026   Case LawsBenami Property
    Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
    May 16, 2026   Case LawsCustoms
    Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
    May 16, 2026   Case LawsCustoms
    Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
    May 16, 2026   Case LawsCustoms
    Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
    May 16, 2026   Case LawsCustoms
    Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
    May 16, 2026   Case LawsCompanies Law
    Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
    May 16, 2026   Case LawsService Tax
    Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.
    May 16, 2026   Case LawsCentral Excise
    Body corporate falls within "person" under Rule 26, and penalty stands where goods were liable to confiscation.
    May 15, 2026   NotificationsDGFT
    Sugar export policy tightened to prohibited, with limited carve-outs for quota, authorisation, government-approved and pipeline consignments.
    May 15, 2026   NotificationsLabour laws
    Prosecution sanction authority under the Code on Social Security assigned to central labour officers for covered establishments.
    May 15, 2026   NotificationsIBC
    Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
    May 15, 2026   CircularsCustoms
    Customs circular validity extended to keep specified maritime relief measures in force amid Strait of Hormuz disruptions.
    May 15, 2026   CircularsCustoms
    Mandatory hazardous cargo declaration in Bills of Entry to trigger system flagging and faster customs clearance.
    May 15, 2026   CircularsFEMA
    RBI eases outward remittance tie-ups while imposing strict transparency, KYC, data privacy and fund-safeguarding duties on AD banks.
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    May 16, 2026   Case Laws Income Tax
    Deduction for standard-asset provisioning under section 36(1)(viia) allowed where RBI norms are followed and books reflect the provision.
    May 16, 2026   Case Laws Income Tax
    Beneficial leave-encashment exemption amendment applied retrospectively to pending matters, extending the higher ceiling.
    May 16, 2026   Case Laws Income Tax
    Bona fide share transfer to wholly owned subsidiary qualifies for section 47(iv) exemption despite tax benefit.
    May 16, 2026   Case Laws Income Tax
    Permanent establishment and make-available test rejected for reinsurance and support service receipts, deleting the tax additions.
    May 16, 2026   Case Laws Income Tax
    Section 54 exemption can be claimed when capital gains are fully used to buy new property before filing a belated return.
    May 16, 2026   Case Laws Income Tax
    Evidentiary support and cross-examination rights defeat additions based on WhatsApp chats, retracted statements, and presumptions.
    May 16, 2026   Case Laws Benami Property
    Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
    May 16, 2026   Case Laws Customs
    Contempt for post-judgment anti-dumping duty collection rejected after the court accepted inadvertent misinterpretation and noted refund steps.
    May 16, 2026   Case Laws Customs
    Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unproved.
    May 16, 2026   Case Laws Customs
    Extended limitation under customs law failed where disclosure was made in the bill of entry and intent to evade duty was not proved.
    May 16, 2026   Case Laws Customs
    Tariff classification dispute upheld for textile-based laminate goods, but confiscation and penalty were set aside.
    May 16, 2026   Case Laws Companies Law
    Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld.
    May 16, 2026   Case Laws Service Tax
    Separate billing for hotel rooms and meals supports distinct abatements, making the service tax demand and penalty unsustainable.
    May 16, 2026   Case Laws Central Excise
    Body corporate falls within "person" under Rule 26, and penalty stands where goods were liable to confiscation.
    May 15, 2026   Notifications DGFT
    Sugar export policy tightened to prohibited, with limited carve-outs for quota, authorisation, government-approved and pipeline consignments.
    May 15, 2026   Notifications Labour laws
    Prosecution sanction authority under the Code on Social Security assigned to central labour officers for covered establishments.
    May 15, 2026   Notifications IBC
    Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing director renewal.
    May 15, 2026   Circulars Customs
    Customs circular validity extended to keep specified maritime relief measures in force amid Strait of Hormuz disruptions.
    May 15, 2026   Circulars Customs
    Mandatory hazardous cargo declaration in Bills of Entry to trigger system flagging and faster customs clearance.
    May 15, 2026   Circulars FEMA
    RBI eases outward remittance tie-ups while imposing strict transparency, KYC, data privacy and fund-safeguarding duties on AD banks.

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      Home› Highlights › FEMA › 2026 › June, 2026 › This
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      FEMA

      RBI has withdrawn the short-term investment, security-wise and...

      FPI government securities framework eased with withdrawal of limits, revised investment caps, and wider Fully Accessible Route coverage

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      FEMAJune 6, 2026Circulars
      RBI has withdrawn the short-term investment, security-wise and concentration limits for Foreign Portfolio Investors investing in Government securities under the General Route, and merged the 'general' and 'long-term' investment sub-categories into a single limit for Central Government Securities and State Government Securities. The FY 2026-27 investment limits have been revised accordingly. It has also expanded the Fully Accessible Route by designating new issuances of 15-year, 30-year and 40-year Government Securities and Sovereign Green Bonds as specified securities, and by adding certain existing securities to that category. The directions take immediate effect and the updated Master Direction reflects the corresponding amendments.
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      ActsIncome Tax
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