The Central Government, exercising its powers under section 79A of the Information Technology Act, 2000, designates Cyber Forensic Division, State Forensics Science Laboratory, Vellayambalam, Thiruvananthapuram, Kerala, as an Examiner of Electronic Evidence within India. Its authorised scope is confined to computer (media) forensics, excluding floppy disk drives, and mobile devices forensics.

Late filing charges for delayed Bills of Entry may be waived by the designated proper officer. A separate ICES ACL-menu function de-links the waiver from Bill of Entry assessment. Before duty payment, an officer with the ACL role may process the waiver after obtaining the required approval, without recalling the Bill of Entry. This avoids reassessment of RMS-facilitated Bills of Entry solely for reduction or removal of late filing charges.

Cyber Forensic Laboratory, Air Force Cyber Group, New Delhi, is designated as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its approved functions include computer (media) forensics and mobile devices forensics. The scope expressly excludes floppy disk drive examination and confines recognised electronic-evidence examination to the specified forensic categories.

Common Advertisement Code requires regulated entities to ensure advertisements are true, fair, accurate, complete, unambiguous, and comprehensible to investors. Celebrity endorsements are limited to brand or entity promotion, require prior approval, cannot include product-specific inducements or claims, and cannot be charged to clients or mutual fund schemes. Advertisements must include prescribed disclosures and disclaimers, substantiate statistical material, avoid investor inducements and dark patterns, and use only permitted ratings or rankings subject to explanatory and comparability conditions.

Section 80P(2)(d) allows a co-operative society to deduct interest derived from investments with another co-operative society. A co-operative bank continues to fall within the definition of a co-operative society under Section 2(19), even though Section 80P(4) excludes the bank itself from claiming a deduction under Section 80P. Where conflicting non-jurisdictional High Court decisions exist, the interpretation favourable to the assessee applies. Interest income from bank investments was therefore treated as eligible for deduction under Section 80P(2)(a)(i) or Section 80P(2)(d).

The Central Government designates the Directorate of Forensic Science, Gandhinagar, Gujarat, as an Examiner of Electronic Evidence under section 79A of the Information Technology Act, 2000. Its authorised scope covers computer media forensics and mobile device forensics for examination of electronic evidence within India.

Mutual fund regulatory requirements are realigned by replacing references to the Fifth Schedule in regulation 28 and regulation 81(l) with references to Chapter IIID of the Securities and Exchange Board of India (Intermediaries) Regulations, 2008. The Fifth Schedule is omitted, and the amendments take effect on the one hundred eightieth day following publication in the Official Gazette.

Electronic evidence examination is assigned to the State Forensic Science Laboratory, Madiwala, Bengaluru, Karnataka, as an Examiner of Electronic Evidence under section 79A of the Information Technology Act, 2000. Its authorised scope includes computer media forensics, excluding floppy disk drives, and mobile device forensics.

Research analyst regulation introduces an institutional investor definition aligned with the capital-issue and disclosure framework. Maintaining recordings of calls with clients remains prescribed generally, but is no longer mandatory where the clients are institutional investors. This creates a targeted exemption from call-recording compliance for institutional investor communications while retaining the client-communication recording requirement for other clients.

The National Assessment Centre Portal provides a common, publicly accessible repository for assessment-related information supporting uniform and consistent Customs assessment. It offers keyword-based search and download access to Audit Objections, CAAR Rulings, legal decisions, NAC issues, classification and valuation matters, meeting minutes, advisories, alerts, circulars, public notices, and trade-facilitation references. The platform is intended to promote informed compliance, transparency, certainty and consistent decision-making while reducing divergent interpretations and avoidable disputes.

The Forensic Science Laboratory, Sector 14, Rohini, New Delhi, is designated as an Examiner of Electronic Evidence under section 79A of the Information Technology Act, 2000, with application within India. Its notified scope comprises Computer (Media) Forensics, excluding Floppy Disk Drive examination, and Mobile Devices Forensics.

NDPS Act enforcement involved two intelligence-based vehicle interceptions leading to seizure of 4,209.80 kg of concealed poppy straw, two vehicles and wheat bags used as cover cargo. Three persons were arrested under the relevant provisions. The recovered contraband included lanced poppy straw, unlanced poppy straw and poppy straw powder. Investigation continues to identify the source, intended recipients and other persons connected with the trafficking network.

Central Government designates the Central Forensic Science Laboratory, Hyderabad, under the Directorate of Forensic Science Services, as an Examiner of Electronic Evidence within India. Its authorised remit covers computer (media) forensics, excluding Floppy Disk Drive examination, and mobile devices forensics.

Central Government designates the Forensic Science Laboratory, Rohini, New Delhi, as an Examiner of Electronic Evidence under section 79A of the Information Technology Act, 2000. The designation applies within India and limits the laboratory's statutory electronic-evidence examination functions to computer media forensics, excluding floppy disk drives, and mobile-device forensics.

Intelligence-led customs enforcement intercepted a car travelling from Kolkata to Hyderabad at Visakhapatnam and recovered 5,832.90 grams of 24-carat foreign-origin gold from a specially fabricated cavity beneath the front co-passenger seat leg space. The occupants reportedly admitted that the gold had been smuggled into India through the Indo-Bangladesh border. The gold was seized under the Customs Act, 1962, and both occupants were arrested.

Intelligence-led enforcement against cross-border gold smuggling resulted in the seizure of foreign-origin gold moved through road and railway corridors connecting Bangladesh-border areas and Tripura with Kolkata. Vehicle occupants and railway passengers failed to furnish documents supporting lawful possession or procurement of the gold. Investigations linked gold recovered in bangles and bars to material smuggled across the Indo-Bangladesh border and indicated the involvement of an organised syndicate using transport routes to move gold towards major markets.

Methamphetamine is regulated as a psychotropic substance under the Narcotic Drugs and Psychotropic Substances Act, 1985. Unauthorised possession, manufacture, sale, purchase, transport, import or export is punishable according to the offence and quantity. The seized quantity exceeds the notified commercial quantity threshold of 50 grams; offences involving that category attract rigorous imprisonment from 10 to 20 years and a monetary fine under the Act.

Corporate social responsibility is treated as a component of corporate governance requiring company-level responsibility, Board oversight, public disclosure and impact assessment. Strategic CSR decision-making should be based on identified needs, implementation capacity, geographic and thematic relevance, measurable outcomes, monitoring and accountability. Sector-specific approaches, including the Comprehensive CSR Framework for Indian Coal Companies, support structured and need-based interventions. CSR reporting aligned with the Sustainable Development Goals enables assessment of corporate contributions, while credible impact measurement, transparency and stakeholder engagement support social-sector financing and purposeful CSR implementation.

CSR was examined as a strategic instrument for inclusive and sustainable development, rather than expenditure-led statutory compliance alone. Priorities included scaling effective interventions, addressing geographical imbalances in CSR resources, and aligning initiatives with national and regional development priorities. The CSR Exchange Portal was considered as a coordination mechanism for companies, implementing organisations and development stakeholders, supported by credible project information, transparent processes, data integration, and stronger project assessment, monitoring and reporting.

Macroeconomic stability, investment and financial resilience were considered in relation to global fragmentation, technological disruption and recurrent shocks. Deliberations addressed central banking responses to inflation, financial fragility and capital flows, alongside institutional credibility. Trusted digital infrastructure, artificial intelligence and communication networks were considered as drivers of productivity and economic transformation, subject to maintaining trust and competition.