Tax exemption for legal services authority income requires non-commercial operations, unchanged income sources, and timely return filing compliance.
Tax exemption is notified for the District Legal Service Authority, Jind, in respect of grants for legal-services purposes, court-ordered amounts, recruitment application fees and bank-deposit interest. The exemption operates under the preserved framework of the repealed Income-tax Act, 1961, for relevant pre-commencement tax years. It requires no commercial activity, unchanged activities and specified income, and compliance with income-tax return filing requirements. Non-compliance may result in penal action and withdrawal of exemption.

Appellate Tribunal appeal limitation sets a filing deadline for backlog appeals and a three-month period for subsequent orders.
Appellate Tribunal appeal limitation under the Delhi Goods and Services Tax Act, 2017 is notified for backlog and subsequent appeals. Appeals against orders communicated before 1 April 2026 may be filed up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 must be filed within three months from communication of the order to the appellant.

Customs port appointment enables unloading of imported coal at Udangudi through an amendment to the designated ports framework.
Customs port appointment is amended to include Udangudi in Tamil Nadu as a place appointed for the unloading of imported coal. The amendment inserts the specified entry in the table to the existing notification governing appointed customs ports.

Capital asset transfer exemption applies to a government-approved transfer between public sector companies for the relevant transfer year.
Capital asset transfer between public sector companies is notified for the non-transfer exemption under clause (viiaf) of section 47 of the Income-tax Act, 1961, read with section 536(2) of the Income-tax Act, 2025. It covers the transfer of a capital asset by Nuclear Power Corporation of India Limited to Anushakti Vidhyut Nigam Limited under a Central Government-approved plan. The notification applies for financial year 2025-26, corresponding to assessment year 2026-27.

Scientific research approval requires annual donation reporting and donor certification for the institution during the specified tax years.
Scientific research approval is granted to the Indian Institute of Information Technology Dharwad for the specified tax years, subject to compliance with prescribed conditions. The institution must prepare and deliver the required annual donation statement in Form No. 15 to the designated income-tax systems authority by 31 May following the relevant tax year. It must also issue donors a Form No. 16 certificate stating the amount donated.

Zero coupon bond designation recognises the infrastructure financing bond subject to statutory and rules-based compliance conditions.
The Central Government has specified the Ten Year Zero Coupon Bond of the National Bank for Financing Infrastructure and Development as a zero coupon bond for the purposes of the Income-tax Act, 2025. The bond has a ten-year life and is to be issued on or before 31 March 2028. The notification specifies its maturity or redemption amount, discount and proposed number of bonds, and remains effective subject to compliance with conditions under the Income-tax Act, 2025 and the Income-tax Rules, 2026.

Appellate Tribunal filing timelines extend for specified earlier GST orders, while statutory periods continue for subsequent appeals and applications.
Appellate Tribunal filing timelines under the Goa Goods and Services Tax Act, 2017 are revised by superseding the earlier notification, without affecting prior actions or omissions. Appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026 may be filed up to 31 July 2026. Later appeals remain subject to a three-month period from communication, while later applications remain subject to a six-month period from the order date.

Tariff classification correction under Goa SGST replaces an incorrectly stated classification figure in the earlier rate notification.
Goa SGST notification corrigendum corrects the tariff classification in Notification No. 38/1/2017-Fin (R&C)(01/2026-Rate) dated 1 May 2026. The figure "2202 99 90" is to be read as "2202 91 00" in the notified text.

Jharkhand SGST rate schedules revise specified tariff entries under lower and higher tax-rate classifications with retrospective effect.
Jharkhand SGST rate schedules under Notification No. 9/2025-State Tax (Rate) are amended by substituting specified tariff entries in Schedule I taxable at 2.5% and Schedule III taxable at 20%. The amendments, issued under the Jharkhand Goods and Services Tax Act, 2017 on the Council's recommendations, are deemed effective from 1 May 2026.

FORM GSTR-3B filing deadline for March 2026 is extended for registered persons under Jharkhand GST return requirements.
The deadline for furnishing FORM GSTR-3B for March 2026 is extended to 21 April 2026 for registered persons subject to the applicable Jharkhand GST return-filing provisions. The extension is issued by the Commissioner on the recommendations of the GST Council and is deemed effective from 20 April 2026.

GST appellate filing timelines extend for earlier orders, while later appeals and applications remain subject to prescribed limitation periods.
GST Appellate Tribunal filing timelines are extended until 31 July 2026 for appeals concerning orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals relating to orders communicated on or after 1 May 2026 remain subject to a three-month filing period from communication. Applications relating to orders passed on or after 1 February 2026 remain subject to a six-month filing period from the date of the order.

Assam SGST rate reclassification places biris in a lower schedule and specified tobacco products in a higher schedule retrospectively.
Assam SGST rate schedules are amended to place biris in Schedule II at 9 per cent and specified tobacco-related goods in Schedule III at 20 per cent. The latter category includes pan masala, unmanufactured tobacco, tobacco refuse other than tobacco leaves, cigars, cigarettes, manufactured tobacco other than biris, tobacco substitutes, and specified non-combustible inhalation products. Schedule VII, prescribing a 14 per cent rate, is omitted. The amendments are deemed effective from 1 February 2026.

GST tariff classification for specified entries is revised across concessional and standard rate schedules with retrospective effect.
Assam SGST rate schedules are amended to revise specified tariff classifications in Schedule I at 2.5% and Schedule III at 20%. Schedule I entries are substituted with tariff codes 2202 99 21, 2202 99 29, 2202 99 31 and 2202 99 39. Schedule III entries are substituted with tariff codes 2202 99 90, 2202 99 91 and 2202 99 99. The classification amendments are deemed effective from 1 May 2026.

Retail sale price valuation now covers pan masala and specified tobacco and inhalation products for GST supply assessment.
Retail sale price-based valuation is extended to declared-price supplies of pan masala, specified tobacco products, cigarettes, tobacco substitutes, and specified tobacco or nicotine inhalation products. Retail sale price includes all taxes, duties, surcharges and cesses, with the highest of multiple declared prices applying. Any increased declared price is treated as the retail sale price, while area-specific prices apply to goods intended for sale in the relevant area. Customs Tariff classifications and interpretative rules govern product coverage.

Appellate Tribunal appeal deadlines distinguish earlier communicated orders from later orders through separate filing periods.
Appeals before the Appellate Tribunal are governed by separate filing limits according to the date of communication of the challenged order. Where an order was communicated before 1 April 2026, an appeal may be filed up to 30 June 2026. Where an order is communicated on or after 1 April 2026, the appeal may be filed within three months from the date of communication to the person preferring the appeal.

Treaty anti-abuse rules deny India-Sri Lanka tax benefits where arrangements have a principal purpose of securing treaty relief.
The India-Sri Lanka double taxation agreement is amended to prevent tax evasion, avoidance and treaty shopping. Treaty benefits may be denied under a principal purpose test where obtaining the benefit was one of the principal purposes of an arrangement or transaction, unless granting the benefit accords with the object and purpose of the relevant treaty provisions. The Protocol applies to income for specified fiscal or taxable years following its entry into force and remains effective while the underlying agreement is in force.

Income-tax exemption for pollution control income applies subject to non-commercial operations, return filing, and continuity of specified activities.
Income-tax exemption is notified for the Delhi Pollution Control Committee in respect of government grants or subsidies, statutory consent, licence and application fees, environmental penalties and fines, and interest on surplus-fund deposits or investments. The exemption applies for tax years 2026-27 and 2027-28, subject to no commercial activity, prescribed return filing, and no change in the Committee's activities or specified income. Non-compliance results in withdrawal of exemption and initiation of proceedings under the Act.

Tax exemption for pollution-control income covers statutory receipts, subject to non-commercial activity, unchanged income nature, and return-filing compliance.
Tax exemption for specified income of the Delhi Pollution Control Committee applies to government grants or subsidies, statutory fees, environmental penalties and fines, and interest on surplus-fund deposits or investments. The exemption requires that the Committee undertake no commercial activity, retain the same activities and nature of specified income, and file the required income-tax return. Non-compliance may attract penal action and withdrawal of exemption. The notification has retrospective application for the stated assessment years.

Consolidated customs adjudication assigns multiple SVB-related show cause notices to one designated common adjudicating authority.
Consolidated adjudication of multiple customs show cause notices concerning Inditex Trent Retail India Pvt. Ltd. is assigned to a Common Adjudicating Authority under the Customs Act, 1962. The Principal Commissioner/Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai is appointed to exercise the powers and discharge the duties of the respective adjudicating authorities for the listed notices arising from an SVB investigation report. The notification centralises the specified adjudicatory functions for those notices before the designated authority.

Duty drawback rates for gold and silver jewellery are revised through updated all-industry rate schedule entries.
Duty drawback rates for gold jewellery and silver jewellery/articles under the all-industry rate schedule are revised through substituted column (4) entries for specified tariff items in Chapter 71. The amendment is made under the Customs Act, the Central Excise Act and the Customs and Central Excise Duties Drawback Rules, 2017, and updates the corresponding entries in the existing duty drawback schedule.