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    October 18, 2026   Notifications Customs
    Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
    October 18, 2026   Notifications SEZ
    IFSC fund and leasing Units face revised SEZ space, commencement, renewal, and shared-office compliance requirements
    October 18, 2026   Notifications Labour laws
    Pensionable wage ceiling replaces centrally specified sum under Employees' Pension Scheme, with corresponding change to the first proviso.
    October 18, 2026   Notifications Customs
    Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
    October 18, 2026   Notifications SEBI
    Continuing debt securities listing requires newly listed issuers to list all later non-convertible debt securities on stock exchanges.
    October 18, 2026   Notifications SEBI
    REIT unitholder voting shifts to votes cast, with depository receipts authorised and dissenting sponsor-exit protections required.
    October 18, 2026   Notifications SEBI
    InvIT unitholder voting now requires supermajority support among votes cast, with related-party votes excluded for relevant transactions.
    October 18, 2026   Notifications SEBI
    Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
    October 18, 2026   Circulars SEBI
    Closing auction reforms set cash-market price discovery rules and shift expiring derivatives settlement to continuous-trading VWAP calculations.
    October 18, 2026   Circulars Customs
    Import bonded trucking permission enables air-cargo transshipment under ECTS seals, subject to bond liability and renewal conditions.
    October 18, 2026   Circulars Customs
    Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
    October 17, 2026   Case Laws GST
    Forum shopping in bail proceedings led to fresh merits consideration after parallel remedies and adverse orders were withheld.
    October 17, 2026   Case Laws GST
    Condonation of delay in GST appeals restored merits review after illness and death disrupted the firm's affairs.
    October 17, 2026   Case Laws GST
    Input tax credit limitation and effective notice requirements require quashing barred credit denial and remanding remaining GST issues.
    October 17, 2026   Case Laws GST
    Effective GST notice service requires meaningful delivery, with defective portal-only notice leading to fresh adjudication after hearing.
    October 17, 2026   Case Laws GST
    IGST refunds for exports under manual shipping bills fall within Customs processing jurisdiction, requiring consideration under Rule 96(3).
    October 17, 2026   Case Laws GST
    Excess output tax set-off can negate a tax shortfall, while vague notices and portal-based rejections breach natural justice.
    October 17, 2026   Case Laws GST
    IGST Credit Set-Off: Aggregate reconciliation can eliminate alleged CGST and SGST input tax credit excesses.
    October 17, 2026   Case Laws GST
    Fraud threshold for extended tax limitation curbs unsupported penalties, while consolidated notices across financial years remain permissible.
    October 17, 2026   Case Laws GST
    Show-cause notice limits prevent input tax credit disallowance on an unalleged supplier tax-payment ground during adjudication.
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October 18, 2026   Notifications Customs
Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
October 18, 2026   Notifications SEZ
IFSC fund and leasing Units face revised SEZ space, commencement, renewal, and shared-office compliance requirements
October 18, 2026   Notifications Labour laws
Pensionable wage ceiling replaces centrally specified sum under Employees' Pension Scheme, with corresponding change to the first proviso.
October 18, 2026   Notifications Customs
Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
October 18, 2026   Notifications SEBI
Continuing debt securities listing requires newly listed issuers to list all later non-convertible debt securities on stock exchanges.
October 18, 2026   Notifications SEBI
REIT unitholder voting shifts to votes cast, with depository receipts authorised and dissenting sponsor-exit protections required.
October 18, 2026   Notifications SEBI
InvIT unitholder voting now requires supermajority support among votes cast, with related-party votes excluded for relevant transactions.
October 18, 2026   Notifications SEBI
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution and preserve fund property.
October 18, 2026   Circulars SEBI
Closing auction reforms set cash-market price discovery rules and shift expiring derivatives settlement to continuous-trading VWAP calculations.
October 18, 2026   Circulars Customs
Import bonded trucking permission enables air-cargo transshipment under ECTS seals, subject to bond liability and renewal conditions.
October 18, 2026   Circulars Customs
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakeholders.
October 17, 2026   Case Laws GST
Forum shopping in bail proceedings led to fresh merits consideration after parallel remedies and adverse orders were withheld.
October 17, 2026   Case Laws GST
Condonation of delay in GST appeals restored merits review after illness and death disrupted the firm's affairs.
October 17, 2026   Case Laws GST
Input tax credit limitation and effective notice requirements require quashing barred credit denial and remanding remaining GST issues.
October 17, 2026   Case Laws GST
Effective GST notice service requires meaningful delivery, with defective portal-only notice leading to fresh adjudication after hearing.
October 17, 2026   Case Laws GST
IGST refunds for exports under manual shipping bills fall within Customs processing jurisdiction, requiring consideration under Rule 96(3).
October 17, 2026   Case Laws GST
Excess output tax set-off can negate a tax shortfall, while vague notices and portal-based rejections breach natural justice.
October 17, 2026   Case Laws GST
IGST Credit Set-Off: Aggregate reconciliation can eliminate alleged CGST and SGST input tax credit excesses.
October 17, 2026   Case Laws GST
Fraud threshold for extended tax limitation curbs unsupported penalties, while consolidated notices across financial years remain permissible.
October 17, 2026   Case Laws GST
Show-cause notice limits prevent input tax credit disallowance on an unalleged supplier tax-payment ground during adjudication.

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Home › Highlights › SEZ › 2026 › October, 2026 › This
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SEZ

Special Economic Zones Rules now deem a developer's written...

IFSC fund and leasing Units face revised SEZ space, commencement, renewal, and shared-office compliance requirements

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SEZ October 18, 2026 Notifications
Special Economic Zones Rules now deem a developer's written provisional space offer for a fund management entity and that entity's lease deed to be the fund's corresponding documents in an International Financial Service Centre (IFSC). For an IFSC Unit, final regulatory recognition, registration, licence, or authorisation fixes the commencement date for service activity, which remains unchanged if approval later lapses. Letter of Approval renewals must follow recommendations on employment, violations of applicable statutes, and statutory-payment defaults. Aircraft or ship leasing Units allowed not to maintain separate offices may share office space or manpower without separate space or lease documents, subject to prescribed conditions. Funds established in an IFSC are excluded from rule 22(3). The amendments take effect on 15 October 2026.
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