Extension of tax exemption period: government amends notification to extend the exemption window and preserve intervening actions.
The Central Government amends the earlier notification to substitute the previously prescribed expiry date with a later expiry date, extending the income tax exemption period under the income tax exemption provision linked to clause 23FE, and specifies that the amendment does not affect acts or omissions made on and from the first day of April in the intervening year until publication of this notification.

Tax exemption period extension under the relevant provision extends applicability and amends prior notification with limited retrospective carve out.
The Central Government amends the principal notification made under the relevant income tax provision by substituting the previously notified expiry date in the opening paragraph with a later date; the amendment is notified on 11 July 2025 and applies except as to acts done or omitted to be done on and from the first day of April immediately preceding publication until the date of publication in the Official Gazette.

Tax exemption under section 10(23FE) extended until 31 March 2030, effective from 1 April 2025 by notification.
The Central Government amends the earlier notification under the powers in Explanation 1 to clause (23FE) of section 10 by substituting the expiry date "31st day of March, 2025" with "31st day of March, 2030". The amendment is notified as No. 105/2025 dated 11 July 2025 and applies except as respects things done or omitted to be done on and from 1 April 2025 until publication.

Tax exemption under section 10(23FE) extended to 31 March 2030, altering the notification's expiry date.
The Central Government amends the principal notification under clause (23FE) of section 10 of the Income-tax Act by substituting the earlier expiry date with 31st March, 2030, altering the opening paragraph of Notification No. 115/2022; the amendment is subject to the proviso concerning actions taken or omitted from 1st April, 2025 until publication.

Tax exemption under section 10(23FE) extended, prolonging the exemption period and amending the earlier notification.
The notification substitutes the earlier expiry date in the opening paragraph of the principal notification under Explanation 1 to clause (23FE) of section 10, thereby extending the period during which the specified income-tax exemption applies; it further provides that the substitution applies except as respects things done or omitted to be done on and from the 1st April, 2025 till the date of publication of the present notification.

Tax exemption under section 10(23FE): exemption period extended until 31 March 2030 by CBDT notification.
The Central Government, using the power under sub clause (iv) of clause (c) of Explanation 1 to clause (23FE), issued Notification No. 102/2025 dated 11 July 2025 to amend the earlier CBDT notification by substituting the previously specified terminal date for the exemption with a new terminal date, thereby extending the period during which the exemption under clause (23FE) of section 10 remains effective.

Tax exemption under section 10(23FE) extended by notification, altering the statutory expiry and limited by prospective application.
The opening paragraph of the principal notification under section 10(23FE) is amended to substitute the previously specified exemption expiry date with a later statutory cutoff, thereby extending the period for which specified receipts are exempt; the amendment excludes application to acts or omissions occurring on and from the first day of the fiscal year preceding this notification until its publication in the Official Gazette.

Tax exemption under section 10(23FE) extended, prolonging the notified exemption period while preserving prior interim acts.
The Central Government amends the prior notification by substituting the previously notified expiry date with a later expiry date to extend the tax-exemption period under the specified Income-tax provision. The amendment is made under the Government's authority in the relevant Explanation and consists of a textual substitution in the opening paragraph of the earlier notification. The notification excludes acts and omissions occurring on and from 1st April, 2025 until its publication from the retrospective operation of this change.

GST amendment expands traceability, input credit, and appeal rules while retrospectively exempting certain warehoused goods supplies.
Amends the Uttar Pradesh Goods and Services Tax Act, 2017 to revise key definitions, credit and return provisions, appellate pre-deposit rules, and penalty provisions, while introducing a traceability regime for specified goods through unique identification marking, electronic information access, and disclosure of machinery details. It also retrospectively excludes certain supplies of warehoused goods in Special Economic Zones and Free Trade Warehousing Zones from tax and bars refund of tax already collected on that basis.

Continuation of Anti Dumping Duty extended on Clear Float Glass from Malaysia, remaining in force until February 2026.
The Central Government amends Notification No. 37/2020 Customs (ADD) to insert a paragraph stating that the anti dumping duty on Clear Float Glass originating in or exported from Malaysia shall remain in force up to and inclusive of 10th February, 2026, unless revoked, superseded or amended earlier.

Special Economic Zone designation establishes approval governance and customs depot status for an IT/ITES zone from the appointed date.
Special Economic Zone designation is granted for a 2.70-hectare IT/ITES zone at Plot No. CF7, Sector-22, Nava Raipur, Atal Nagar, Chhattisgarh. An Approval Committee is constituted, chaired by the Development Commissioner and comprising specified commerce, foreign trade, customs, income-tax, banking, State Government and developer representatives. The zone is deemed to be an Inland Container Depot from 9 July 2025 for customs purposes.

Refund availability limited where tax already discharged; appeals may be partially relinquished to restrict period under dispute.
The Rules amend refund and appellate procedures so that payments and refunds are confined to the period specified in the provision; refunds are barred for tax, interest, and penalty already discharged in full for that specified period where a demand covers both the specified period and other periods; appellants may intimate they will not pursue the appeal for the specified period, prompting the appellate authority to decide only on the remaining period and deeming the appeal withdrawn to that extent.

Long-term specified asset designation: IREDA redeemable bonds qualify under section 54EC when redeemable after five years and used for revenue servicing renewable projects.
The Central Government notifies redeemable bonds issued by the Indian Renewable Energy Development Agency as long-term specified asset for section 54EC where bonds are redeemable after five years and issued on or after the notification date, provided IREDA uses proceeds only for renewable projects that can service debt from project revenues without dependence on State Governments.

Metal scrap recipients: Registered persons enter statutory coverage, while the inter-person supply exclusion remains unavailable to them.
Registered persons receiving metal scrap supplies classified under Chapters 72 to 81 from other registered persons are added as a covered category under the framework issued pursuant to section 51. The inter-person supply exclusion applicable between specified persons does not extend to these registered metal-scrap recipients. The amendments are deemed effective from 10 October 2024.

Exclusion for metal scrap suppliers: amendment exempts metal scrap suppliers from application of a state GST notification, effective October.
Insertion of a proviso excluding persons engaged in the supply of metal scrap, as classified under the Customs Tariff chapters for metal products, from the application of the stated GST notification; the amendment is effective from 10 October 2024.

Waiver of late fee for delayed GST TDS returns: fees above daily threshold and nil TDS months waived.
Waiver of late fee for registered persons required to deduct tax at source who failed to furnish FORM GSTR-7 for months from June 2021 onwards: the portion of late fee under the Act in excess of a specified daily amount is waived subject to an overall cap on the waived excess; where state tax deducted at source in a month is nil, the entire late fee for that month is waived.

Input tax credit rectification permits electronic correction of unappealed demand orders when previously disallowed credit becomes legally available.
Special procedure under section 148 governs rectification of unappealed orders confirming demands for input tax credit treated as wrongly availed under section 16(4), where the credit is available under section 16(5) or section 16(6). Registered persons must apply electronically within six months of 9 July 2025 with Annexure A information. Rectification is confined to such credit, and principles of natural justice apply where it adversely affects the registered person.

Waiver eligibility for interest and penalty clarified; specified registered persons given a limited window to pay tax for waiver.
Notification under the Jharkhand GST Act designates cutoff dates for payment to obtain waiver of interest and/or penalty: registered persons with a notice, statement or order have a cutoff of 31.03.2025; registered persons subject to a redetermination order pursuant to appellate direction have a cutoff of six months from the date of that redetermination. The notification is effective from 1 November 2024.

GST demand-waiver procedure establishes electronic applications, payment conditions, review timelines, and deemed approval for qualifying interest and penalty waivers.
Rule 164 establishes an electronic process for waiver of interest, penalty, or both under section 128A in relation to eligible section 73 notices, statements and orders. Applicants must use FORM GST SPL-01 or SPL-02, meet tax-payment requirements, and provide withdrawal evidence for any appeal or writ petition. Tax paid through FORM GST DRC-03 for an order must be credited against the electronic liability-register debit entry through FORM GST DRC-03A before SPL-02 filing. The process provides for notice, reply, hearing, orders, prescribed decision periods, deemed approval on delay, and circumstances in which waiver becomes void.

Sunset date for Section 171 authority bars new requests to examine pass-through of input tax credits from the appointed cut-off.
The notification appoints a sunset date under the proviso to sub section (2) of section 171, by which the designated authority shall not accept any request to examine whether input tax credits availed or reductions in tax rates have led to a commensurate reduction in the price of goods or services; the appointed cut off is specified and the notification is made effective retrospectively from an earlier effective date.