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    April 4, 2026   Case LawsIBC
    Excise licence renewal cannot bypass statutory conditions; insolvency forum lacks power to waive renewal fee or override State regulation.
    April 4, 2026   Case LawsIBC
    Timely filing in liquidation claims prevails as a belated customs claim was rejected for unexplained delay.
    April 4, 2026   Case LawsMoney Laundering
    Value-equivalent attachment applies where proceeds of crime are untraceable, and prior-acquired property may be attached.
    April 4, 2026   Case LawsService Tax
    Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
    April 4, 2026   Case LawsService Tax
    Notional interest on refundable security deposit is not taxable as service value when only actual consideration is chargeable.
    April 4, 2026   Case LawsCentral Excise
    Transferee SHIS scrip use with TUFS did not violate policy; Cenvat credit demand and penalty were set aside.
    April 3, 2026   NotificationsCustoms
    Customs exemption extends nil Agriculture Infrastructure and Development Cess on ammonium nitrate for a limited notified period.
    April 3, 2026   NotificationsCustoms
    Basic customs duty exemption granted on specified chemicals, petrochemicals and polymers for a limited period.
    April 3, 2026   NotificationsDGFT
    Import policy for jewellery under CTH 7113 shifts to Restricted, with no transitional relief and limited exemptions.
    April 3, 2026   CircularsFEMA
    Forex counters at international airports may now exchange Indian Rupee notes for residents and non-residents in designated departure areas.
    April 3, 2026   CircularsIBC
    International Valuation Standards notified for insolvency valuations across resolution, liquidation, pre-pack and guarantor bankruptcy processes.
    April 3, 2026   CircularsCustoms
    Designated CFSs for international transshipment cargo are notified to streamline handling subject to customs compliance and prescribed procedure.
    April 3, 2026   CircularsCustoms
    Mandatory Body Worn Cameras for import cargo examination at CFSs under JNCH begin from 1 April 2026
    April 3, 2026   CircularsCustoms
    Updated EDI email ID for AD Code and IFSC communications; all other registration procedures remain unchanged.
    April 3, 2026   CircularsFEMA
    RBI tightens INR derivative rules, banning non-deliverable contracts, rebooking of cancelled trades, and related-party dealings.
    April 3, 2026   CircularsFEMA
    Overseas investment references to be routed through RBI Regional Offices via PRAVAAH portal from 1 April 2026.
    April 3, 2026   CircularsCustoms
    Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
    April 3, 2026   CircularsFEMA
    Guarantee reporting under FEMA now uses prescribed return forms, quarterly submission timelines and transaction numbering for authorised dealer banks.
    April 3, 2026   CircularsCustoms
    Post EGM Shipping Bill cancellation facility introduced to stop export incentive disbursal and enable recovery where needed.
    April 3, 2026   CircularsCustoms
    Entry Inwards streamlined for vessel discharge as Customs delinks boarding formalities from cargo commencement.
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    April 4, 2026   Case Laws IBC
    Excise licence renewal cannot bypass statutory conditions; insolvency forum lacks power to waive renewal fee or override State regulation.
    April 4, 2026   Case Laws IBC
    Timely filing in liquidation claims prevails as a belated customs claim was rejected for unexplained delay.
    April 4, 2026   Case Laws Money Laundering
    Value-equivalent attachment applies where proceeds of crime are untraceable, and prior-acquired property may be attached.
    April 4, 2026   Case Laws Service Tax
    Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcaster.
    April 4, 2026   Case Laws Service Tax
    Notional interest on refundable security deposit is not taxable as service value when only actual consideration is chargeable.
    April 4, 2026   Case Laws Central Excise
    Transferee SHIS scrip use with TUFS did not violate policy; Cenvat credit demand and penalty were set aside.
    April 3, 2026   Notifications Customs
    Customs exemption extends nil Agriculture Infrastructure and Development Cess on ammonium nitrate for a limited notified period.
    April 3, 2026   Notifications Customs
    Basic customs duty exemption granted on specified chemicals, petrochemicals and polymers for a limited period.
    April 3, 2026   Notifications DGFT
    Import policy for jewellery under CTH 7113 shifts to Restricted, with no transitional relief and limited exemptions.
    April 3, 2026   Circulars FEMA
    Forex counters at international airports may now exchange Indian Rupee notes for residents and non-residents in designated departure areas.
    April 3, 2026   Circulars IBC
    International Valuation Standards notified for insolvency valuations across resolution, liquidation, pre-pack and guarantor bankruptcy processes.
    April 3, 2026   Circulars Customs
    Designated CFSs for international transshipment cargo are notified to streamline handling subject to customs compliance and prescribed procedure.
    April 3, 2026   Circulars Customs
    Mandatory Body Worn Cameras for import cargo examination at CFSs under JNCH begin from 1 April 2026
    April 3, 2026   Circulars Customs
    Updated EDI email ID for AD Code and IFSC communications; all other registration procedures remain unchanged.
    April 3, 2026   Circulars FEMA
    RBI tightens INR derivative rules, banning non-deliverable contracts, rebooking of cancelled trades, and related-party dealings.
    April 3, 2026   Circulars FEMA
    Overseas investment references to be routed through RBI Regional Offices via PRAVAAH portal from 1 April 2026.
    April 3, 2026   Circulars Customs
    Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgment.
    April 3, 2026   Circulars FEMA
    Guarantee reporting under FEMA now uses prescribed return forms, quarterly submission timelines and transaction numbering for authorised dealer banks.
    April 3, 2026   Circulars Customs
    Post EGM Shipping Bill cancellation facility introduced to stop export incentive disbursal and enable recovery where needed.
    April 3, 2026   Circulars Customs
    Entry Inwards streamlined for vessel discharge as Customs delinks boarding formalities from cargo commencement.

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      Home› Highlights › SEBI › 2026 › April, 2026 › This
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      SEBI

      SEBI amends the Alternative Investment Funds Regulations, 2012...

      Alternative Investment Fund rules updated with lower threshold, new liability conditions and inoperative fund tagging

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      SEBIApril 21, 2026Notifications
      SEBI amends the Alternative Investment Funds Regulations, 2012 by reducing the amount in the third proviso to regulation 10(c) from "two lakh" to "one thousand". It also inserts a condition in regulation 29(7) that satisfaction of liabilities is subject to conditions specified by the Board from time to time. A new regulation 29(10A) further permits an Alternative Investment Fund to be tagged as an inoperative fund, in the manner and subject to conditions specified by the Board. The amendments take effect on publication in the Official Gazette.
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      ActsIncome Tax
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