Creation of a digital signature begins with applying a hash function to an electronic record, followed by transformation of the hash result using the signatory's private key and signature algorithm. Verification requires recomputation of the hash of the original electronic record and use of the public key to check that the signature was created with the corresponding private key and to determine its time of creation. Certificate validation requires a trusted chain from the subscriber's certificate through the issuing licensed Certifying Authority to the Controller's self-signed certificate, with validity assessed at the time of signature.

Reassessment jurisdiction cannot be validly assumed on recorded reasons founded on the incorrect premise that no return of income was filed when the return was in fact on record. Such inconsistency demonstrates non-application of mind to the assessment record before issuing a notice for reassessment. The notice under Section 148, the reassessment proceedings, and the consequential reassessment order under Sections 147 and 143(3) were therefore invalid and quashed.

Forwarding of import samples for testing permits goods other than those of Chapter 27 to be sent to two identified outside laboratories until 31 December 2019. From 18 November 2019, goods classified under Chapter 27 must undergo compulsory testing at the DYCC JNCH laboratory and are excluded from the outside-laboratory arrangement. The directions operate as a standing order across the specified Customs Commissionerates.

Commodity-specific sampling requirements prescribe the minimum quantities of imported goods required for complete laboratory testing across food products, chemicals, minerals, petroleum goods, plastics, textiles, ceramics and metals. Quantities vary by commodity and physical form, including liquids, solids, fabrics, articles and units. Samples must be properly packed, labelled and sealed, while liquid samples must be leakproof and placed in sealed plastic containers or bottles. Each sample requires an individual test memo in duplicate, with the duplicate sample retained by the Central Sampling Cell or investigating unit.

Criminal complaints instituted after cheque-dishonour proceedings under the Negotiable Instruments Act require scrutiny for misuse of criminal process. Where the record and surrounding circumstances show that the allegations are absurd, continuation of the prosecution amounts to an abuse of process. On those facts, the criminal complaint and consequential proceedings against the appellant were quashed.

Mandatory inquiry under Section 202 CrPC applies before process is issued against persons residing outside a Magistrate's territorial jurisdiction. Criminal liability cannot be inferred against a manufacturer and its officers where the purchase order, advance payments and dishonoured refund cheque involved an authorised dealer, without material showing entrustment, dishonest inducement, or common design. Issuing process under the Negotiable Instruments Act despite allegations under the IPC indicates non-application of mind. The cognizance and process orders were quashed against the manufacturer and its officers.

Recognition of BSE Clearing Limited as a clearing corporation is renewed for a three-year period, subject to compliance with conditions specified by SEBI from time to time and any further conditions that may be prescribed or imposed. The renewal is granted under statutory powers concerning recognition of clearing corporations and is based on the interests of trade, the securities market, and the public interest.

RoDTEP Scheme availability continues until 31 December 2026 for exports by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units, and Export Oriented Units. Existing rates and value caps under Appendix 4R and Appendix 4RE remain unchanged, and all other scheme terms and conditions continue to apply to eligible exports.

Charitable exemption under Section 11 should not be denied solely because Form 10B was not electronically filed with the return where the audit report was obtained and furnished within the prescribed period or during assessment. Such filing constitutes substantial compliance with the audit-report requirement. Summary processing adjustments that disallow the exemption require prior written or electronic intimation and an opportunity to respond; an adjustment made without that notice is invalid. The exemption remains subject to verification of the audit report in Form 10B.

Central excise duty treatment under the exemption framework is amended by substituting the entry in column (4) against serial number 1 of the applicable table. The substituted entry fixes the relevant amount at Rs. 10.5 per litre. The revised table entry takes effect on 1st October 2026 and operates from that date.

Organisations operating Protected Systems must establish an Information Security Steering Committee and designate a senior-management Chief Information Security Officer. They must maintain an Information Security Management System, documented network architecture, access and asset inventories, annual Vulnerability/Threat/Risk Analysis, a Cyber Crisis Management Plan, periodic security audits, IT security service-level agreement processes, and monitoring through Cyber Security and Network Operation Centers. The Chief Information Security Officer must share specified security information, logs, monitoring records and cyber-incident communications with the National Critical Information Infrastructure Protection Centre.

Central excise exemption treatment is amended by substituting the entry in column (4) against serial number 2 of the applicable table with "Rs. 16 per litre". The revised rate forms part of the miscellaneous exemptions framework and applies for central excise purposes with effect from 1 October 2026.

Where an order grants relief on one GST issue but is adverse on another, the assessee proposes a further appeal on the adverse issue. The central question is whether the proportionate pre-deposit attributable to the issue decided favourably may be refunded while the appellate challenge concerning the other issue remains pending.

Customs tariff values under section 14(2) of the Customs Act, 1962 are revised through substitution of Tables 1, 2 and 3 in the tariff-value framework. The revised values apply from 1 October 2026 and cover specified edible oils, brass scrap, gold, silver and areca nuts. Areca nuts retain a tariff value of US$ 11,574 per metric tonne without change.

Paragraph 7(1) of the Employees' Pension Scheme, 2026 receives a new eligibility category for persons who were members of the Employees' Provident Funds Scheme, 2026 but were not members of the pension scheme. Coverage depends on wages, on the date the new wage ceiling is notified, being less than or equal to the wage ceiling notified by the Central Government. The amendment takes effect from 17 September 2026.

Employer and employee contributions under section 29 of the Code on Social Security, 2020 become payable from 1 October 2026 for establishments throughout Niwari and 24 partially implemented districts in Madhya Pradesh. Employees of covered establishments in these entire district areas are to receive benefits under Chapter IV relating to the Employees' State Insurance Corporation.

Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are placed under the control of the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. This substitutes the existing clause governing their subordination under the 1988 notification and takes effect from 30 September 2026, the date of publication in the Official Gazette.

Minimum Import Price condition of USD 111 per kg on the CIF value of ATS-8 imports under specified Chapter 29 ITC (HS) codes is extended until 30 November 2026. All other terms and conditions imposed under the earlier MIP measure continue unchanged, so imports of the specified chemical remain subject to the existing minimum-price requirement through that date.

Eligibility and validity timelines under Component II of the Resilience & Logistics Intervention for Export Facilitation (RELIEF) intervention are extended until 31 March 2027 for shipments intended for delivery or transshipment. The extension applies under the Export Promotion Mission and is intended to improve utilisation, facilitate trade resilience, support Indian exporters, and mitigate logistics challenges linked to the continuing West Asia Crisis. All other provisions governing the RELIEF intervention remain unchanged.

Approval under section 45(4)(b) authorises the Indian Institute of Health Management Research, Jaipur, to conduct scientific research as a university, college or other institution for the specified income-tax purposes. The approval applies for tax years 2026-27 to 2030-31, conditional on continuing SIRO approval in each relevant tax year, compliance with prescribed conditions, annual submission of Form 15 by 31 May following the tax year in which donations are received, and issuance of Form 16 donation certificates to donors.