Monthly wage limit for pension scheme replaces centrally specified sum and revises the first proviso by omitting specified wording.
Under the Code on Social Security, 2020, paragraph 4(2) of the Employees' Pension Scheme, 2026, applies the stated monthly wage limit in place of a centrally specified sum. The first proviso to paragraph 4(2) is amended by omitting the words "and the Central Government". The amendments take effect on 17th September 2026.

Tariff value revision for edible oils, metals and areca nuts establishes revised customs valuation from the stated effective date.
Tariff values are revised for edible oils, brass scrap, gold, silver and areca nuts under section 14(2) of the Customs Act, 1962. Edible-oil and brass-scrap values are fixed per metric tonne, while gold and silver values apply per 10 grams and per kilogram respectively for specified forms and concessional categories, subject to stated product and import-mode exclusions. Areca nuts receive a tariff value per metric tonne. The revised values take effect on 16 October 2026.

Duty drawback rate revision reduces specified jewellery-related tariff item rates under the applicable Customs Drawback framework.
Duty drawback schedule entries in Chapter 71 are revised under the Customs and Central Excise Duties Drawback Rules, 2017. The figure in column (4) for tariff item 711301 is replaced from 1851.99 to 1794.11. For tariff items 711302 and 711401, the corresponding figure is replaced from 29501.09 to 26859.02.

Common adjudicating authority appointment centralises adjudication of specified customs show-cause notices under the Customs Act.
Commissioner of Customs (Adjudication), Mumbai is appointed as the Common Adjudicating Authority to exercise the powers and duties of the Commissioner of Customs, NS-I Commissionerate, Mumbai Customs Zone-II, for adjudicating and disposing of specified customs show-cause notices. The appointment covers identified importers and exporters, with notice particulars and applicable order-in-original deadlines, including extensions where specified. It takes effect upon publication in the Official Gazette.

Central excise exemption rates change through substituted per-litre table entries, effective from the prescribed commencement date.
Central excise exemption table entries at serial numbers 1 and 2 are amended by substituting the per-litre rates in column (4). The rate for serial number 1 is substituted with "Rs. 2.5 per litre", and the rate for serial number 2 is substituted with "Rs. 8.5 per litre". These revised entries take effect from 16 October 2026.

Inland container depot designation permits import unloading and export loading at an additional designated customs place.
Customs designation is extended to Mandalgarh, Bhilwara, Rajasthan, as item (xiii) in the Rajasthan entry under serial number 10. The location may be used for unloading imported goods and loading export goods, including any class of such goods, under the statutory framework for appointing customs places within inland container depot arrangements.

Principal purpose test restricts India-Mauritius treaty benefits where arrangements seek relief inconsistent with treaty object and purpose.
New Article 27B introduces an entitlement-to-benefits limitation for India-Mauritius treaty relief. A benefit for an item of income may be denied where obtaining it was one of the principal purposes of an arrangement or transaction that directly or indirectly produced the benefit, considering all relevant facts and circumstances. Relief may still be granted where it accords with the object and purpose of the relevant treaty provisions. The amendments apply from their entry into force, irrespective of the tax levy date or taxable year concerned.

Mandatory listing of subsequent non-convertible debt issuances applies where an entity's debt securities are listed after commencement.
Listed entities whose non-convertible debt securities are listed on or after 14 October 2026 must list on stock exchange(s) every non-convertible debt security issued after the date of that listing. Regulation 62A(1) is substituted to impose this mandatory listing obligation, while regulation 62A(2) and 62A(3) are omitted. The revised requirement takes effect from publication in the Official Gazette on 14 October 2026.

REIT unitholder voting thresholds now rely on votes cast, while dissenting investors receive exit options after sponsor exits.
The amendments permit issuance of Depository Receipts on REIT units, subject to applicable requirements and Board-specified procedures. They revise specified unitholder approval requirements so that votes in favour must constitute at least seventy-five per cent of total votes cast, excluding votes cast by parties related to the transaction. In a multiple-sponsor REIT, a sponsor exit requires the outgoing or continuing sponsor, or their sponsor-group entities, to provide dissenting unitholders an exit option through purchase of their units.

Special Economic Zone designation enables IT and IT-enabled services development, establishes approval oversight, and accords inland container depot status.
Special Economic Zone status is notified for a 1.65-hectare area at Plot No. 7, Sector Knowledge Park-05, Greater Noida, for Information Technology and Information Technology Enabled Services. An Approval Committee comprising designated central, customs, tax, banking and State Government representatives is constituted, with the Developer's representative serving as a special invitee. The zone is deemed to be an Inland Container Depot under the Customs Act, 1962 from 12 October 2026.

Attached-office status preserves continuing statutory agency functions under the Information Technology Act within ministerial administrative control.
Indian Computer Emergency Response Team (ICERT) is designated to function as an Attached Office under the administrative control of the Ministry of Electronics and Information Technology, with immediate effect. ICERT remains the appointed agency for purposes of the Information Technology Act, 2000, as amended from time to time. Its continuing statutory agency role applies alongside its attached-office classification.

Rules of origin determine preferential tariff eligibility through product-specific transformation, value content, certification, and verification requirements.
Preferential tariff treatment under the India-New Zealand Free Trade Agreement is available only for originating goods that are wholly obtained or satisfy applicable product-specific origin requirements. Origin may be supported through bilateral cumulation, tariff-classification changes, qualifying value content, or prescribed production processes, while minimal operations do not confer origin. Importers must hold a valid Proof of Origin, comprising a Certificate of Origin or authorised Origin Declaration, and retain supporting records. Customs may verify origin through information requests and verification visits, and may deny preference where origin or compliance cannot be established.

Prepared culture media exports remain free, with shipment clearance and health certification procedures available when importing countries require them.
Prepared Culture Media exports under ITC(HS) Code 38210000 remain free, with a certification procedure available where an importing country requires shipment clearance or health certification. CAPEXIL is to issue a consignment-wise Shipment Clearance Certificate identifying the exporter, registered plant, product, quantity, invoice, loading port, and destination. After shipment, a Health Certificate is to be provided to the buyer and, where required, jointly issued by CAPEXIL and the Regional Animal Quarantine Officer.

Minimum import price requirements for Glufosinate imports continue through the extended period, while existing conditions remain unchanged.
Minimum Import Price conditions on imports of Glufosinate and its salts under Chapter 38 of Schedule I of ITC (HS), 2022 are extended until 12 April 2027. The extension covers specified HS classifications and continues the MIP restriction originally imposed on 13 April 2026. It is made under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy 2023, with all existing terms and conditions remaining unchanged.

Accredited investor eligibility expands through securities market exposure, while AIF disputes require specified alternative resolution mechanisms.
Accredited investor eligibility is expanded through securities market exposure criteria and accreditation by a specified registered or regulated entity. Alternative eligibility is available for limited liability partnerships, body corporates and family trusts based on prescribed net worth or market exposure, while limited liability partnerships may qualify where each partner independently satisfies accreditation criteria. Investor disputes with an Alternative Investment Fund or its manager must proceed through specified mediation, conciliation and/or arbitration mechanisms. Managerial losses, damages and dispute-resolution expenses cannot be paid from Alternative Investment Fund property.

Special Notified Zone rules expand rough-diamond import, sale and re-export access to eligible foreign diamond-market entities.
Paragraph 4.49 of the Foreign Trade Policy 2023 permits eligible foreign entities to import rough diamonds into a Special Notified Zone and undertake auction, sale and re-export on a consignment or outright basis. Eligible entities include foreign diamond-mining companies, their sightholders, and specified brokers, aggregators, tender entities and auction entities connected with rough-diamond sales, subject to applicable conditions. Activities remain under Customs supervision, while procedures for import, auction, sale and re-export of unsold rough diamonds are governed by specifications issued from time to time.

Mutual fund intermediary framework shifts Fifth Schedule references to Chapter IIID and removes the former Schedule.
Mutual fund regulatory requirements are realigned by replacing references to the Fifth Schedule in regulation 28 and regulation 81(l) with references to Chapter IIID of the Securities and Exchange Board of India (Intermediaries) Regulations, 2008. The Fifth Schedule is omitted, and the amendments take effect on the one hundred eightieth day following publication in the Official Gazette.

Common Advertisement Code imposes disclosure, endorsement, and investor-protection standards on regulated entities marketing financial products and services.
Common Advertisement Code requires regulated entities to ensure advertisements are true, fair, accurate, complete, unambiguous, and comprehensible to investors. Celebrity endorsements are limited to brand or entity promotion, require prior approval, cannot include product-specific inducements or claims, and cannot be charged to clients or mutual fund schemes. Advertisements must include prescribed disclosures and disclaimers, substantiate statistical material, avoid investor inducements and dark patterns, and use only permitted ratings or rankings subject to explanatory and comparability conditions.

Institutional investor communications receive a targeted exemption from mandatory call-recording duties under research analyst compliance obligations.
Research analyst regulation introduces an institutional investor definition aligned with the capital-issue and disclosure framework. Maintaining recordings of calls with clients remains prescribed generally, but is no longer mandatory where the clients are institutional investors. This creates a targeted exemption from call-recording compliance for institutional investor communications while retaining the client-communication recording requirement for other clients.

Employee recruitment eligibility now recognises graduation, professional credentials, grade-point conversion, and foreign postgraduate equivalence for specified posts.
Educational eligibility under row 6 of the Employees' Service Schedule is revised with effect from publication in the Official Gazette. The general qualification entry accepts Graduation with prescribed minimum marks, a Master's Degree or Post Graduate Diploma, or specified professional credentials. Aggregate grade points are converted under a defined 10-point scale where no institutional conversion method exists. The desirable advocacy-experience qualification for Grade A Legal Stream officers is omitted. Foreign Master's Degrees or postgraduate qualifications supported by specified equivalence certification are treated as meeting the requisite educational qualification.