Money-laundering proceedings were initiated from corruption FIRs alleging that a middleman was used to demand and receive illegal gratification. Investigation concerns the alleged facilitation of receipt and movement of funds, supported by searches yielding cash seizure and freezing of financial accounts. Financial records and digital devices allegedly indicated unexplained deposits, investments, transactions involving the officer, and possible involvement of other public servants. The inquiry is tracing alleged proceeds of crime and the role of associated persons and entities.

RBI's special USD-INR foreign-exchange swap facility mobilised foreign-currency inflows through FCNR(B) deposits, Overseas Foreign Currency Borrowings and External Commercial Borrowings. The FCNR(B) deposit window closed on 31 August 2026 after its mobilisation objective was achieved, while the facility remained available for the other two channels until 31 December 2026. FCNR(B) collections were revised upward to approximately USD 133 billion. Such deposits are fixed-term foreign-currency deposits with principal and interest repayable in the same currency, avoiding direct rupee exchange-rate risk for non-resident depositors.

GST-related corruption allegations concern an alleged demand for illegal gratification from a stone-quarrying firm to resolve GST and royalty proceedings. A Customs House Agent was apprehended in a trap operation while allegedly accepting the negotiated amount on behalf of a CGST Superintendent and an Additional Commissioner. Custody proceedings involved written communication of arrest grounds and intimation to relevant family members and advocates.

Haryana's 2026-27 rural infrastructure financing plan comprises six proposals for irrigation, roads, drinking-water supply and warehousing, with loan assistance proposed under the Rural Infrastructure Development Fund. Infrastructure Development Assistance has been sanctioned for the India International Horticulture Market, while further micro-irrigation proposals have been recommended under the Micro Irrigation Fund. Implementation oversight emphasises faster project execution and timely drawal claims, alongside borrowing approval and prospective support for water security, groundwater recharge, efficient irrigation and treated-wastewater reuse.

Money-laundering investigation into an organised illegal cricket-betting syndicate concerns the alleged use of online platforms, encrypted messaging channels, and a principal bookie to solicit, accept, and settle bets. Betting-derived funds were allegedly routed through a partnership firm represented as non-operational, whose account recorded substantial corresponding credits and debits. Property and vehicle records, digital data, and statements under the PMLA are relied upon to allege the acquisition, possession, use, transfer, and projection of proceeds of crime as untainted property.

Specified persons must furnish a statement of payment of self-assessed tax in FORM GST CMP-08 under the Arunachal Pradesh Goods and Services Tax Rules, 2017 for the quarter ending 30 June 2022. The statement is required to be furnished by 31 July 2022.

PMLA proceedings name Nishant Pitti in relation to allegations that proceeds from illegal online betting were introduced into Indian equity markets as foreign portfolio investments. The allegations attribute to him a role in facilitating and layering such proceeds through pre-arranged share-price manipulation involving Easy Trip Planners Ltd. Property action includes provisional attachment of his DEMAT shares, described as proceeds of crime, and a request for confiscation.

Interim moratorium under sections 96 and 124 of the Insolvency and Bankruptcy Code ceased to apply to personal guarantors of corporate debtors from 26 May 2026, including applications pending before the Adjudicating Authority. The amendment operates retroactively, rather than retrospectively, by applying prospectively from its effective date to existing pending proceedings. Pending insolvency applications against personal guarantors are therefore not subject to the interim moratorium from that date.

GST liability of a Residential Welfare Association depends on the monthly contribution per member and its aggregate annual turnover. Contributions not exceeding Rs. 7,500 per month per member are exempt. An RWA with aggregate turnover not exceeding Rs. 20 lakh need not register or pay GST even if monthly charges exceed that ceiling. Where both the contribution ceiling and turnover threshold are exceeded, the entire maintenance charge is taxable. Eligible input tax credit may be claimed on inputs, capital goods and input services used for supplies to members.

Bluetooth-enabled personal audio devices are classified by objective technical function rather than wearable form, product label, audio output or microphone. Heading 8517 applies where Bluetooth capability makes the device an active wireless-network apparatus that receives, converts and transmits voice or data; heading 8518 covers ordinary headphones or earphones carrying only audio signals. Classification begins with the heading terms and relevant notes, with essential character and principal function applied only through the sequential General Rules where competing headings remain.

National Accounts Statistics in the new series use base year 2022-23, replacing the 2011-12 series. The series was updated to reflect changes flowing from the new Producer Price Index and Index of Industrial Production series. Methodological modernization expands corporate and financial-sector data coverage, refines general-government treatment, and adopts direct household-sector estimation from the Annual Survey of Unincorporated Sector Enterprises and the Periodic Labour Force Survey. Private Final Consumption Expenditure adopts COICOP 2018, while Quarterly National Accounts use the Proportional Denton approach and greater Goods and Services Tax and administrative-data use.

Special Intensive Revision of Nagaland's electoral roll applies a mapping and verification process by reference to the 2005 electoral roll. Electors recorded under no-mapping or mapping-anomaly categories, including persons unable to establish linkage to an elector in the 2005 roll, are to receive notices from Electoral Registration Officers or Assistant Electoral Registration Officers. They must furnish prescribed supporting documents, calibrated to their date or year of birth, for verification. Non-registration in the 2005 roll does not itself cause automatic exclusion.

Section 115BBE applies only where income is validly assessed under the deeming provisions for unexplained income; a surrender, disclosure or addition alone is insufficient. The assessing authority must identify the relevant provision and reject the explanation of nature and source where required. The special computation denies deductions, allowances and loss set-off against qualifying income. The Rajasthan High Court treated the enhanced rate introduced with effect from 1 April 2017 as prospective, preserving the earlier rate for financial year 2016-17. Penalty under section 271AAC depends on a valid section 115BBE determination.

Regulation 5 is amended by removing the reference to "on Foreign Portfolio Investment" and replacing "and" with "or" after "Reserve Bank of India" in clause (b) of sub-regulation (7). New sub-regulation (9) excludes regulations 10 to 13 where an IIO invests retained premium in DTA to meet the specified reinsurance condition, while requiring the mode and manner of investment to conform to the applicable investment regulations.

The Deputy Commissioner of State Tax (GST) is authorised to approve physical verification of an applicant's place of business before registration is granted. This delegated approval power operates under Rule 9(1)(b) of the Goa Goods and Services Tax Rules, 2017, read with Section 25 of the Goa Goods and Services Tax Act, 2017.

Section 75(2) of the Central Goods and Services Tax Act, 2017 is to be applied in Goa GST administration consistently with central GST clarification concerning its effect on limitation. The clarification is adopted mutatis mutandis for implementation under the Goa GST Act, 2017, with appropriate contextual application within the State framework. The measure is clarificatory, and implementation difficulties may be brought before the Commissioner of State Taxes.

Search-related penalty under Section 271AAB is not automatic and requires a notice that identifies the statutory charge, applicable clause and proposed penalty rate, enabling a meaningful response. A notice referring only to concealment or inaccurate particulars, without alleging undisclosed income, is substantively defective. Land-payment entries in seized material do not establish undisclosed income merely because they are admitted during search. Vague entries showing an alleged outflow, without transaction details, supporting records or independent verification, do not prove income for the relevant year. Penalty requires independent proof that the amount falls within the statutory definition of undisclosed income.

Section 28AAA proceedings require Customs and DGFT to act according to the nature of the alleged fraud. Shipping Bill misdeclaration cases must first be investigated and adjudicated by Customs, with consequential amendment where warranted, before DGFT considers cancellation. Policy interpretation, eligibility and entitlement issues must first be determined by DGFT, whose view governs Customs proceedings. Where DGFT cannot cancel an instrument or scrip because of technical or legal constraints, adjudication may proceed on merits. In other cases where cancellation action has begun, adjudication awaits DGFT cancellation.

The earlier re-insurance regulations, together with related circulars and guidelines, cease to apply in International Financial Services Centres from commencement of the 2023 framework. Actions taken or purportedly taken before commencement are preserved through a deeming provision and treated as taken under corresponding provisions. IIOs operating before commencement must meet any additional requirements within three months, subject to an Authority-specified extension.

The Authority may address difficulties in applying or interpreting the International Financial Services Centres Authority (Re-Insurance) Regulations, 2023 by issuing clarifications through guidance notes or circulars. On an application accompanied by the specified non-refundable processing fee, it may relax strict enforcement of any regulatory provision for reasons recorded in writing.