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    March 6, 2026   Case LawsCustoms
    Voluntariness of statement: statements in an unknown language and retracted admissions undermine valuation adjustments and penalties.
    March 6, 2026   Case LawsIBC
    Necessary Party Test: impleadment refused as resolution professional can represent corporate debtor and appeal proceeds without applicant.
    March 6, 2026   Case LawsIBC
    Pre-existing dispute plausibility barred the insolvency petition and the demand notice was prima facie premature under contract terms.
    March 6, 2026   Case LawsIBC
    Lease Deed validity denied where unauthorized execution and no proof of consideration; disputed asset excluded from insolvency estate.
    March 6, 2026   Case LawsMoney Laundering
    Proceeds of crime includes property value or equivalent, allowing attachment even if the holder is not accused.
    March 6, 2026   Case LawsFEMA
    Round tripping found where overseas WOS used to obtain foreign borrowings and reinvest in domestic group, penalties sustained.
    March 6, 2026   Case LawsService Tax
    Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
    March 6, 2026   Case LawsService Tax
    Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
    March 5, 2026   CircularsSEBI
    Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
    March 5, 2026   CircularsCustoms
    Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
    March 5, 2026   CircularsCustoms
    Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
    March 5, 2026   CircularsCustoms
    Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
    March 5, 2026   Case LawsGST
    Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
    March 5, 2026   Case LawsGST
    Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
    March 5, 2026   Case LawsIBC
    Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
    March 5, 2026   Case LawsIBC
    Imposition of costs on financial creditors struck down for lack of recorded reasons following withdrawal under insolvency procedure.
    March 5, 2026   Case LawsGST
    Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.
    March 5, 2026   Case LawsGST
    Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
    March 5, 2026   Case LawsGST
    Writ jurisdiction revival of cancelled GST registration permitted subject to compliance with return filing, payment and ITC safeguards.
    March 5, 2026   Case LawsGST
    Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.
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    March 6, 2026   Case Laws Customs
    Voluntariness of statement: statements in an unknown language and retracted admissions undermine valuation adjustments and penalties.
    March 6, 2026   Case Laws IBC
    Necessary Party Test: impleadment refused as resolution professional can represent corporate debtor and appeal proceeds without applicant.
    March 6, 2026   Case Laws IBC
    Pre-existing dispute plausibility barred the insolvency petition and the demand notice was prima facie premature under contract terms.
    March 6, 2026   Case Laws IBC
    Lease Deed validity denied where unauthorized execution and no proof of consideration; disputed asset excluded from insolvency estate.
    March 6, 2026   Case Laws Money Laundering
    Proceeds of crime includes property value or equivalent, allowing attachment even if the holder is not accused.
    March 6, 2026   Case Laws FEMA
    Round tripping found where overseas WOS used to obtain foreign borrowings and reinvest in domestic group, penalties sustained.
    March 6, 2026   Case Laws Service Tax
    Renting of immovable property exclusion: leased hotel premises remain excluded as buildings used for accommodation; Explanation 2 not attracted.
    March 6, 2026   Case Laws Service Tax
    Cum-tax valuation: invoices showing tax separately prevent cum-tax benefit; tax and interest payable, penalty relief granted.
    March 5, 2026   Circulars SEBI
    Categorization of Mutual Fund Schemes: uniform scheme categories, allocation rules and overlap limits imposed with compliance timelines.
    March 5, 2026   Circulars Customs
    Sample Testing Timelines mandated for revenue laboratories to report category-based tests from date of receipt, subject to capacity constraints.
    March 5, 2026   Circulars Customs
    Hazardous cargo declaration at item level required; system flags such goods and officers must record details if CTH changes.
    March 5, 2026   Circulars Customs
    Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional clearance.
    March 5, 2026   Case Laws GST
    Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attract the lower rate.
    March 5, 2026   Case Laws GST
    Pure Services classification applies to security guards, but recipient-based exemption excludes service supplied to a Government Entity.
    March 5, 2026   Case Laws IBC
    Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be restored.
    March 5, 2026   Case Laws IBC
    Imposition of costs on financial creditors struck down for lack of recorded reasons following withdrawal under insolvency procedure.
    March 5, 2026   Case Laws GST
    Transfer of immovable property benefits is not a taxable supply of services; classification as miscellaneous service quashed.
    March 5, 2026   Case Laws GST
    Cancellation of GST registration set aside for lack of reasons and denial of hearing; remitted for fresh adjudication after permitting reply.
    March 5, 2026   Case Laws GST
    Writ jurisdiction revival of cancelled GST registration permitted subject to compliance with return filing, payment and ITC safeguards.
    March 5, 2026   Case Laws GST
    Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.

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      Home› Highlights › Income Tax › 2026 › March, 2026 › This
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      Income Tax

      The notification amends Income-tax Rules to expand reporting...

      Reporting obligations expanded to cover electronic money, CBDC and crypto assets, adding definitions and new due diligence and reporting fields.

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      Income TaxMarch 7, 2026Notifications
      The notification amends Income-tax Rules to expand reporting obligations for reporting financial institutions: it defines and treats depository accounts to include specified electronic money products and central bank digital currencies, introduces definitions for "central bank digital currencies", "specified electronic money product", "relevant crypto-asset" and "Qualified Non-Profit Entity", requires additional reporting fields (self certification, joint account indicators, account type, controlling-person roles), allows substitution of certain reported gross proceeds by Crypto Asset Reporting Framework reporting, and applies amended due diligence and transitional rules for accounts treated as financial accounts from 2026, with exchange of crypto-asset information limited to tax administration purposes.
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