Performance Review Committee members must sign the prescribed declaration and comply with a code of conduct intended to enhance public trust. Members must uphold the integrity, dignity and reputation of their office, maintain high standards of probity, disclose conflicts of interest, and recuse themselves where necessary. Information received in their capacity as members must be kept confidential and must not be disclosed knowingly or inadvertently.

Under section 69A(1) of the Information Technology Act, 2000, read with rule 3 of the blocking procedure and safeguards Rules, Shri Akhil Kumar is designated as the primary Designated Officer. Shri Sushil Pal is designated to act as Designated Officer during the primary officer's absence owing to leave, tour, or similar circumstances. The appointment supersedes the earlier designation issued in October 2025.

Designation of a Nodal Officer assigns the Joint Secretary, IT Cell in the Ministry of Labour and Employment responsibility for intermediary-related matters involving misinformation about the Ministry and its schemes or initiatives. The role also covers fake websites and URLs claiming affiliation, impersonation including fraudulent job offers, and unauthorised use of the Ministry's name, logo, or digital content.

Independent-expert nomination is barred where a proposed member is 75 or older on appointment, insolvent, convicted of an offence punishable by at least 180 days' imprisonment, incapable of duty, or has an unresolved material conflict of interest. Members must sign a fidelity and secrecy declaration, disclose conflicts and recuse where necessary, preserve confidentiality, and maintain probity. Quorum is half the Committee's strength, including at least one Authority member and one independent expert; each member has one vote and the Chairperson has a casting vote.

Conditional and volume discounts, octroi and insurance reimbursements, and sales rebates arising from completed principal-to-principal sales do not attract tax deduction at source as contractual payments or commission absent a contract for work or an agency relationship. Characterisation of rebates for defective products under TDS provisions depends on specific factual findings regarding actual repairs, dealers' obligations, independent repair activity, and possible reimbursement of expenditure. Marketing support services and distribution functions that are interlinked and interdependent in promoting and selling products should be aggregated for transfer-pricing benchmarking rather than evaluated as separate international transactions.

Definition of "Board" in the payment and settlement systems framework is substituted to mean the Payments Regulatory Board constituted under sub-section (2) of section 3 of the Act. This replaces the earlier clause (d) of regulation 3(1), making the statutory constitution of the Payments Regulatory Board the controlling basis for the term's meaning.

Cyber Regulations Advisory Committee is constituted under section 88 of the Information Technology Act, 2000, replacing the earlier committee constitution while preserving prior acts and omissions. Its membership combines ministers, senior government officials, rotating State and technical representatives, law-enforcement, certifying-authority, industry, internet-service-provider and trade-body representation. Non-official members may receive travelling and dearness allowances under Central Government rules, and persons may be co-opted for specified meetings.

Listed entities must disclose financial statements for the first half of the financial year to recognised stock exchange(s) immediately after board approval and no later than forty-five days after the first half-year ends. The amendments also replace one hundred and thirty five with one hundred and eighty in regulation 16(8), and replace five with eight in regulation 25(2), regulation 52(3), and regulation 65.

TechFin and Ancillary Service Providers must obtain registration before operating in an IFSC and may provide only permitted support and technology services that facilitate specified financial services. Applicants must meet prescribed legal-form, jurisdictional and fit-and-proper requirements, complete the application process, and report material changes. Providers must appoint required officers, serve eligible Intermediaries or Service Recipients, operate principally in Specified Foreign Currency, maintain records and submit required reports. The Authority may seek information, inspect operations, relax requirements on recorded reasons, and take action for contraventions after written submissions.

National Critical Information Infrastructure Protection Centre is designated as the national nodal agency for Critical Information Infrastructure Protection under the Information Technology Act, 2000. The designation assigns national-level nodal responsibility for the protection of critical information infrastructure to that Centre.

Regional Forensic Science Laboratory, Northern Range, Dharamshala, District Kangra, Himachal Pradesh, is notified as an Examiner of Electronic Evidence within India. Its authorised scope includes computer media forensics, excluding floppy disk drives, and mobile device forensics.

Section 270A distinguishes under-reporting from misreporting of income and subjects misreporting to specific statutory contingencies. A notice commencing penalty proceedings must identify the exact charge and the relevant misreporting limb, enabling the assessee to respond effectively. Where notices refer only to under-reporting and omit both the misreporting charge and the applicable statutory limb, a penalty imposed for misreporting is unsustainable.

Core Banking Solution and Unified Payments Interface Switch computer resources, including associated dependencies, are declared protected systems as Critical Information Infrastructure. Punjab & Sind Bank may specify in writing authorised persons for access, including designated employees, managed-service-provider personnel or third-party vendors on a need-based basis, and consultants, regulators, government officials, auditors or stakeholders on a case-by-case basis.

Computer resources supporting Tamilnad Mercantile Bank Limited's Core Banking Solution and Unified Payments Interface Switch, including associated dependencies, are declared protected systems as Critical Information Infrastructure. The bank may authorise access by written order for designated employees, need-based managed-service-provider personnel or third-party vendors, and consultants, regulators, government officials, auditors or stakeholders on a case-by-case basis.

Public consultation governs the making and amendment of regulations and specified subsidiary instructions that impose requirements or explain the meaning, scope or intent of provisions. Consultation papers must disclose the regulatory problem, objectives, enabling basis, draft measures and comment process. Comments are ordinarily invited for at least 21 calendar days, subject to recorded exceptions by the Chairperson. Comment summaries and responses must generally be published before notification or issuance, while substantive changes may require written reasons or fresh consultation. Regulations are ordinarily reviewed every five years, and specified urgent, procedural, coordinated, market-integrity, national-security and international-obligation matters are excluded.

Cash deposits during the demonetisation period may be assessed as unexplained investment under section 69 where the taxpayer fails to establish their source. Small ATM withdrawals made over an extended period, substantially before the deposits, may reasonably be treated as personal or family expenditure rather than cash retained for a later large deposit. The claimed custody of cash requires substantiation. Section 69 uses discretionary language, but its application is justified when deposits are not explained under an identifiable head of income. On these facts, the deposits were treated as unexplained investment against the taxpayer.

The LRIT system, including its facilities, information, assets, logistics infrastructure and dependencies at LRIT locations, is declared a protected system under the Information Technology Act, 2000. Role-based access is confined to authorised departments, designated LRIT officers and support staff, authorised managed service provider personnel, and authorised third-party vendors and partners. Shipping companies are limited to viewing rights for their own ships.

Exclusive electronic publication of the Gazette of India is instituted under section 8 of the Information Technology Act, 2000. Gazette content is to be published only through the official e-Gazette website. The Department of Publication must maintain records of electronically published notifications for reference. Government printing and sale of hard-copy Gazettes are to cease, and users may download the electronic Gazette free of charge.

Recognised market infrastructure institutions must perform critical operations involving trading facilities, clearing and settlement, dematerialisation, record keeping, core IT infrastructure, business continuity, disaster recovery, and cyber resilience. Their regulatory and compliance functions cover risk management, surveillance, listing, participant registration, admission of issuers and products, inspection, enforcement, arbitration, grievance redressal, member-default arrangements, and investor protection. Other functions include sales, marketing, product development and finance.

Section 144C's amended definition of "eligible assessee" extends draft-assessment and Dispute Resolution Panel protection to non-residents other than companies for assessments made after 1 April 2020. Where a proposed assessment includes a prejudicial variation, the Assessing Officer must issue a draft order and allow the eligible assessee 30 days to accept the proposal or file objections before the Dispute Resolution Panel. Failure to follow this process because of an intervening statutory amendment is a remediable procedural defect and does not abate the assessment proceedings; however, a direct final assessment order issued without the prescribed procedure cannot be sustained.