^1[SCHEDULE [] 1. Amendment to the Securities and Exchange Board of India (Debenture Trustees) Regulations, 1993. In regulation 17A(4), the words "Associated Persons" shall be substituted with the words "Specified Persons". 2. Amendment to the Securities and Exchange Board of India (Self Regulatory Organizations) Regulations, 2004. (i) In regulation 2(1)(ea), the words "Associated Persons" shall be substituted with the words "Specified Persons". (ii) In regula... ... ...

^1[12. . The regulations specified in the Schedule to these regulations shall be amended in the manner and to the extent stated therein.]     **************** NOTES:- 1. Inserted vide F. No. SEBI/LAD-DOP/2026/319 dated 07-10-2026 w.e.f. 08-10-2026 =============... ... ...

Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi Dated: 09.10.2026 Policy Circular No. 02/2026-27 To, 1. All Customs Authorities 2. All Regional Authorities of DGFT 3. All Members of Trade / Export Promotion Councils Subject: - reg. Representations have been received from members of the trade seeking clarification on the import of Silver under ITC(HS) 710... ... ...

The Computer Forensic and Data Mining Laboratory under the Serious Fraud Investigation Office, Ministry of Corporate Affairs, New Delhi, is designated as an Examiner of Electronic Evidence within India for electronic-evidence examination. Its specialised forensic role covers Computer (Media) Forensics and expressly excludes Floppy Disk Drive examination from its designated scope.

Authorised Dealers must maintain a Foreign Exchange Risk Reserve for specified INR foreign exchange derivative contracts used to hedge current account transactions involving purchase of foreign currency against INR. The reserve equals 20 per cent of the INR-equivalent notional amount, must be maintained as cash in India with the Reserve Bank daily until termination, and must be reported daily through the Centralised Information Management System. Splitting transactions to circumvent the requirement constitutes a violation.

RBI/2026-27/291 A.P. (DIR Series) Circular No. 25 October 10, 2026 To, All Authorised Dealers Madam/Sir, Attention of Authorised Dealers is invited to the Master Direction - dated July 05, 2016, as amended from time to time. 2. In view of evolving market conditions, it has been decided as under: Cancellation and rebooking / rollovers of foreign exchange derivative contracts (a) An Authorised Dealer shall not permit users to rebook any foreign exchange ... ... ...

SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 8th October, 2026 SECURITIES AND EXCHANGE BOARD OF INDIA (EMPLOYEES' SERVICE) (SECOND AMENDMENT) REGULATIONS, 2026 F. No. SEBI/LAD-NRO/GN/2026/320.- In exercise of the powers conferred by section 30 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Board hereby makes the following regulations to further amend the Securities and Exchange Board of India (Employees' Service) Regulations, 2001, na... ... ...

SHRI A.K.GARODIA, AM AND SHRI GEORGE GEORGE K, JM For the Appellant : Shri Rajashekar Reddy L, CIT (DR) For the Respondent : Shri P. Dinesh, Advocate ORDER Per George George K, JM This appeal at the instance of the Revenue is directed against the CIT(A)'s order dated 23.02.2017. The order of the CIT(A) arises out of the order imposing penalty u/s 271(1)(c) of the Act. The relevant assessment year is 2008-2009. 2. The solitary effective ground reads as follow:- "Whether... ... ...

Digitally or electronically signed certificates or documents shared from subscribers' Digital Locker accounts may be issued and accepted at par with physical documents. Where an issuer pushes a certificate or document into the system and a requester accesses or accepts it through a URI, it is deemed directly shared by the issuer electronically. Links leading to an issuer repository as the single source of truth enable automatic verification.

Customs sample-testing arrangements at the DYCC, JNCH Laboratory identify goods that cannot presently be analysed because required facilities are unavailable, including certain feed additives affected by non-functional HPLC equipment. The exclusions cover specified agricultural products, food preparations, medicines, bio-fertilisers, pigments, plastics, wood articles, textile waste, glass and precious stones. Specific difficulties may be brought to the Joint Commissioner of Customs in charge, and the operational decisions are to be treated as a Standing Order for officers and staff.

Penalty for concealment or furnishing inaccurate particulars is not leviable where an adjustment affects only normal taxable income but does not alter tax assessed on book profit under the minimum alternate tax regime. Tax under Section 115JB is payable on the higher of normal tax and prescribed book profit. Where the assessment is ultimately based on accepted book profit, an alleged excess deduction under normal provisions creates no tax sought to be evaded. Consequently, no penalty arises under Section 271(1)(c) when the disputed adjustment has no effect on book-profit tax liability.

Outside laboratory testing is temporarily permitted for import samples of animal feed additives/premix and edible-grade extra virgin oil at specified FSSAI-notified laboratories. The arrangement operates for six months. Importers or owners must bear the testing costs under section 145 of the Customs Act, 1962, and implementation directions have standing-order status for customs officers and staff.

Reassessment jurisdiction requires recorded reasons that accurately arise from the material available to the Assessing Officer. Where registered deeds showed that sales and purchases had been incorrectly reversed and a sale was treated as unexplained investment, the reasons disclosed non-application of mind and could not support a belief that income had escaped assessment. Jurisdiction must be assessed solely from the recorded reasons; later explanations cannot supplement or correct them. Such foundational factual errors are not technical defects protected by Section 292B. Consequently, the Section 148 notice was void from inception and the reassessment was invalid.

UQC declarations in electronic Bills of Entry and Shipping Bills are standardised to improve import and export data quality. Statistical UQCs prescribed under the Customs Tariff Act are mandatory for every item in addition to invoice-based commercial units. Commercial UQC declarations must use only permitted codes for recognised measures; any other code will not be accepted. The restricted commercial-UQC framework takes effect from 20 August 2020.

Virtual personal hearings are mandatory for appellate, original adjudication and compounding proceedings under indirect tax laws, with hearing details and secure video-conference links communicated through official email. Parties must submit authorisation and identification documents electronically. Hearing submissions are recorded and emailed as a record of personal hearing, which may be corrected and returned within three days and is treated as an electronic document. Additional self-attested submissions may be emailed within three days. Exceptions to virtual hearing require written approval and recorded reasons.

Federal Bank's Core Banking Solution, payment-system switches and associated computer-resource dependencies are declared protected systems as Critical Information Infrastructure under section 70 of the Information Technology Act, 2000. Access is limited to persons authorised in writing by the bank, including designated employees, need-based managed-service-provider and vendor personnel, and case-specific consultants, regulators, Government officials, auditors and stakeholders. The designation takes effect upon publication in the Official Gazette.

Central Government designates the Central Forensic Science Laboratory, Kolkata, as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its examination authority is confined to computer-media forensics and mobile-device forensics, establishing its electronic-evidence examination remit within those specified technical areas.

eOffice is launched to conduct office work electronically and promote paperless administration, with the objective of improving efficiency, transparency, accountability, taxpayer services, data security and integrity. Taxpayers are encouraged to use electronic communications, provide mobile numbers and email addresses for acknowledgements, and use diary numbers for future reference. Electronic letters should preferably be submitted in searchable PDF format to facilitate faster processing.

Validity of the assessment framed under sections 153A and 143(3) was determinative. A related appeal had already quashed that assessment because of foundational legal infirmities concerning the statutory approval required under section 153D. Since the underlying assessment no longer survived, the Revenue's challenge to the reduction of an addition for cash deposits made during demonetisation was dismissed in limine, without examining the merits of the disputed addition.

eOffice is introduced in the NS-I Commissionerate at Jawaharlal Nehru Custom House to conduct office work electronically and create a paperless administrative environment. Taxpayers are encouraged to include mobile numbers and email addresses for email and SMS acknowledgements and Diary Number allocation. Electronic communications should preferably be sent in searchable PDF format to facilitate faster processing.