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    NBFC factoring remittances require prescribed reporting to prevent duplicate IRMs and enable exporters' self-certified eBRC reconciliation.
    Enhanced due diligence for dealings with identified Bhutanese firms is advised to manage potential trade and payment risks.
    Wheat export quota utilisation determines eligibility for reallocation, while underused quota may enter the common pool.
    Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
    DPIIT-recognized start-ups gain Source from India access through active IEC status, including an exception to export-realisation eligibility.
    Tariff rate quota applications under the India-UK trade agreement receive an extended online submission deadline for 2026.
    Halal certification transition for specified meat exports to Egypt extends to support accreditation and onboarding under i-CAS-Halal.
    Export-only e-commerce inventory operations require registered exporters, confirmed overseas orders, traceable stock, prompt seller payment, and contr...
    Cross-border e-commerce inventory rules impose registration, traceability, seller transparency, compliance certification, and return-management obliga...
    Voluntary duty payment records on the DGFT portal become the recognised basis for EODC processing under AA and EPCG schemes.
    Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
    Standard Input Output Norms for chemical and pharmaceutical exports enable direct Advance Authorisations and uniform input entitlement assessment.
    Harmonised export classification updates revise ITC (HS) entries, policy conditions and prohibited goods with immediate effect.
    Suspension grade PVC resin imports become restricted, while higher-value imports and specified export-linked imports remain free temporarily.
    Import classification alignment updates ITC (HS) entries, conditions and product descriptions with immediate effect under the Finance Act.
    Tariff rate quota applications open for eligible new completely built vehicles imported under the India-United Kingdom trade agreement.
    Low-value export consignments may receive RCMC exemption, easing access to FTP authorisations, benefits and concessions for eligible exporters.
    Forced-labour import enquiries now permit evidence gathering and recommendations to prohibit affected goods from entering India.
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
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Acts Income Tax