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No. 91/2026 - Dated: 17-07-2026 - Inc.Tax Act 2025 Income Tax
Transactions not regarded as transfer. - Central Government notifies transfer of capital asset from Nuclear Power Corporation of India Limited u/s 47(viiaf) of IT Act 1961 and U/s 536(2) of Income-tax Act, 2025
Show AI Summary
Capital asset transfer exemption applies to a government-approved transfer between public sector companies for the relevant transfer year.
Capital asset transfer between public sector companies is notified for the non-transfer exemption under clause (viiaf) of section 47 of the Income-tax Act, 1961, read with section 536(2) of the Income-tax Act, 2025. It covers the transfer of a capital asset by Nuclear Power Corporation of India Limited to Anushakti Vidhyut Nigam Limited under a Central Government-approved plan. The notification applies for financial year 2025-26, corresponding to assessment year 2026-27.
No. 90/2026 - Dated: 17-07-2026 - Inc.Tax Act 2025 Income Tax
Approval under Section 45(4)(b) of the Income Tax Act, 2025 for " Indian Institute of Information Technology Dharwad ".
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Scientific research approval requires annual donation reporting and donor certification for the institution during the specified tax years.
Scientific research approval is granted to the Indian Institute of Information Technology Dharwad for the specified tax years, subject to compliance with prescribed conditions. The institution must prepare and deliver the required annual donation statement in Form No. 15 to the designated income-tax systems authority by 31 May following the relevant tax year. It must also issue donors a Form No. 16 certificate stating the amount donated.
No. 89/2026 - Dated: 17-07-2026 - Inc.Tax Act 2025 Income Tax
Central Government specifies the bond as zero coupon bond
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Zero coupon bond designation recognises the infrastructure financing bond subject to statutory and rules-based compliance conditions.
The Central Government has specified the Ten Year Zero Coupon Bond of the National Bank for Financing Infrastructure and Development as a zero coupon bond for the purposes of the Income-tax Act, 2025. The bond has a ten-year life and is to be issued on or before 31 March 2028. The notification specifies its maturity or redemption amount, discount and proposed number of bonds, and remains effective subject to compliance with conditions under the Income-tax Act, 2025 and the Income-tax Rules, 2026.
No. 38/1/2017-Fin(R&C)/32403 - Dated: 17-07-2026 - Goa SGST GST - States
Supersession of the Notification No. 38/1/2017-Fin(R&C)/31169 dated 10th March, 2026
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Appellate Tribunal filing timelines extend for specified earlier GST orders, while statutory periods continue for subsequent appeals and applications.
Appellate Tribunal filing timelines under the Goa Goods and Services Tax Act, 2017 are revised by superseding the earlier notification, without affecting prior actions or omissions. Appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026 may be filed up to 31 July 2026. Later appeals remain subject to a three-month period from communication, while later applications remain subject to a six-month period from the order date.
No. 38/1/2017-Fin(R&C)(Corrigendum)/32404 - Dated: 17-07-2026 - Goa SGST GST - States
Corrigendum - Notification No. 38/1/2017-Fin (R&C)(01/2026-Rate) dated 01/05/2026
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Tariff classification correction under Goa SGST replaces an incorrectly stated classification figure in the earlier rate notification.
Goa SGST notification corrigendum corrects the tariff classification in Notification No. 38/1/2017-Fin (R&C)(01/2026-Rate) dated 1 May 2026. The figure "2202 99 90" is to be read as "2202 91 00" in the notified text.
No. 1/2026 – State Tax (Rate) - Dated: 17-07-2026 - Jharkhand SGST GST - States
Amendment in Notification No. 9/2025- State Tax (Rate), dated 26th September, 2025
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Jharkhand SGST rate schedules revise specified tariff entries under lower and higher tax-rate classifications with retrospective effect.
Jharkhand SGST rate schedules under Notification No. 9/2025-State Tax (Rate) are amended by substituting specified tariff entries in Schedule I taxable at 2.5% and Schedule III taxable at 20%. The amendments, issued under the Jharkhand Goods and Services Tax Act, 2017 on the Council's recommendations, are deemed effective from 1 May 2026.
No. 1/2026 – State Tax - Dated: 17-07-2026 - Jharkhand SGST GST - States
Extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026
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FORM GSTR-3B filing deadline for March 2026 is extended for registered persons under Jharkhand GST return requirements.
The deadline for furnishing FORM GSTR-3B for March 2026 is extended to 21 April 2026 for registered persons subject to the applicable Jharkhand GST return-filing provisions. The extension is issued by the Commissioner on the recommendations of the GST Council and is deemed effective from 20 April 2026.
No. 1-11(29)-TAX/GSTAT/2026 - Dated: 17-07-2026 - Tripura SGST GST - States
Extension of time for filing appeals before the GST Appellate Tribunal
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GST appellate filing timelines extend for earlier orders, while later appeals and applications remain subject to prescribed limitation periods.
GST Appellate Tribunal filing timelines are extended until 31 July 2026 for appeals concerning orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals relating to orders communicated on or after 1 May 2026 remain subject to a three-month filing period from communication. Applications relating to orders passed on or after 1 February 2026 remain subject to a six-month filing period from the date of the order.
No. eCFNo.703778/505 - Dated: 16-07-2026 - Assam SGST GST - States
Amendment in Notification No. eCF 703778/234 dated 17th September, 2025
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Assam SGST rate reclassification places biris in a lower schedule and specified tobacco products in a higher schedule retrospectively.
Assam SGST rate schedules are amended to place biris in Schedule II at 9 per cent and specified tobacco-related goods in Schedule III at 20 per cent. The latter category includes pan masala, unmanufactured tobacco, tobacco refuse other than tobacco leaves, cigars, cigarettes, manufactured tobacco other than biris, tobacco substitutes, and specified non-combustible inhalation products. Schedule VII, prescribing a 14 per cent rate, is omitted. The amendments are deemed effective from 1 February 2026.
No. eCF No.703778/507 - Dated: 16-07-2026 - Assam SGST GST - States
Amendment in Notification eCF No. 703778/234 dated 17.09.2025
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GST tariff classification for specified entries is revised across concessional and standard rate schedules with retrospective effect.
Assam SGST rate schedules are amended to revise specified tariff classifications in Schedule I at 2.5% and Schedule III at 20%. Schedule I entries are substituted with tariff codes 2202 99 21, 2202 99 29, 2202 99 31 and 2202 99 39. Schedule III entries are substituted with tariff codes 2202 99 90, 2202 99 91 and 2202 99 99. The classification amendments are deemed effective from 1 May 2026.
No. eCF No.703778/503 - Dated: 16-07-2026 - Assam SGST GST - States
Amendment in Notification eCF No. 400555/54 dated the 30th November, 2024
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Retail sale price valuation now covers pan masala and specified tobacco and inhalation products for GST supply assessment.
Retail sale price-based valuation is extended to declared-price supplies of pan masala, specified tobacco products, cigarettes, tobacco substitutes, and specified tobacco or nicotine inhalation products. Retail sale price includes all taxes, duties, surcharges and cesses, with the highest of multiple declared prices applying. Any increased declared price is treated as the retail sale price, while area-specific prices apply to goods intended for sale in the relevant area. Customs Tariff classifications and interpretative rules govern product coverage.
No. eCF No. 703778/502 - Dated: 16-07-2026 - Assam SGST GST - States
Notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under Assam Goods and Services Tax Act, 2017 in respect of all cases
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Appellate Tribunal appeal deadlines distinguish earlier communicated orders from later orders through separate filing periods.
Appeals before the Appellate Tribunal are governed by separate filing limits according to the date of communication of the challenged order. Where an order was communicated before 1 April 2026, an appeal may be filed up to 30 June 2026. Where an order is communicated on or after 1 April 2026, the appeal may be filed within three months from the date of communication to the person preferring the appeal.
No. 88/2026 - Dated: 16-07-2026 - Inc.Tax Act 2025 Income Tax
Agreement and Protocol between the Republic of India and the Government of the Democratic Socialist Republic of Sri Lanka for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
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Treaty anti-abuse rules deny India-Sri Lanka tax benefits where arrangements have a principal purpose of securing treaty relief.
The India-Sri Lanka double taxation agreement is amended to prevent tax evasion, avoidance and treaty shopping. Treaty benefits may be denied under a principal purpose test where obtaining the benefit was one of the principal purposes of an arrangement or transaction, unless granting the benefit accords with the object and purpose of the relevant treaty provisions. The Protocol applies to income for specified fiscal or taxable years following its entry into force and remains effective while the underlying agreement is in force.
No. 87/2026 - Dated: 16-07-2026 - Inc.Tax Act 2025 Income Tax
Notification Granting Tax Exemption to the Delhi Pollution Control Committee under Section 11 of the Income-tax Act, 2025
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Income-tax exemption for pollution control income applies subject to non-commercial operations, return filing, and continuity of specified activities.
Income-tax exemption is notified for the Delhi Pollution Control Committee in respect of government grants or subsidies, statutory consent, licence and application fees, environmental penalties and fines, and interest on surplus-fund deposits or investments. The exemption applies for tax years 2026-27 and 2027-28, subject to no commercial activity, prescribed return filing, and no change in the Committee's activities or specified income. Non-compliance results in withdrawal of exemption and initiation of proceedings under the Act.
No. 86/2026 - Dated: 16-07-2026 - Inc.Tax Act 2025 Income Tax
Granting Tax Exemption to Delhi Pollution Control Committee in respect of the specified Income under Section 10(46) of the Income-tax Act, 1961 and section 536(2)(a) to (c) and (e) of the Income-tax Act, 2025
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Tax exemption for pollution-control income covers statutory receipts, subject to non-commercial activity, unchanged income nature, and return-filing compliance.
Tax exemption for specified income of the Delhi Pollution Control Committee applies to government grants or subsidies, statutory fees, environmental penalties and fines, and interest on surplus-fund deposits or investments. The exemption requires that the Committee undertake no commercial activity, retain the same activities and nature of specified income, and file the required income-tax return. Non-compliance may attract penal action and withdrawal of exemption. The notification has retrospective application for the stated assessment years.
No. 65/2026 - Dated: 16-07-2026 - Cus (NT) Customs
Appointment of Common Adjudicating Authority in the case of M/s. Inditech Trent Retails India Pvt. Ltd. IEC: 0509065597) – Consolidated Adjudication of Multiple Show Cause Notices arising from SVB Investigation Report No. Cus/SVB-DEL/164/2018-19 dated 27.12.2018
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Consolidated customs adjudication assigns multiple SVB-related show cause notices to one designated common adjudicating authority.
Consolidated adjudication of multiple customs show cause notices concerning Inditex Trent Retail India Pvt. Ltd. is assigned to a Common Adjudicating Authority under the Customs Act, 1962. The Principal Commissioner/Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai is appointed to exercise the powers and discharge the duties of the respective adjudicating authorities for the listed notices arising from an SVB investigation report. The notification centralises the specified adjudicatory functions for those notices before the designated authority.
No. 64/2026 - Dated: 16-07-2026 - Cus (NT) Customs
Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of AIR of duty drawback of Gold jewellery and silver jewellery/articles
Show AI Summary
Duty drawback rates for gold and silver jewellery are revised through updated all-industry rate schedule entries.
Duty drawback rates for gold jewellery and silver jewellery/articles under the all-industry rate schedule are revised through substituted column (4) entries for specified tariff items in Chapter 71. The amendment is made under the Customs Act, the Central Excise Act and the Customs and Central Excise Duties Drawback Rules, 2017, and updates the corresponding entries in the existing duty drawback schedule.
No. G.S.R. 629 (E) - Dated: 15-07-2026 - Labour laws Labour laws
Corrigendum – Notification No. G.S.R. 343(E) dated 8th May, 2026
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Correction to Code on Wages Rules replaces an incorrect expression with the prescribed wording in the notified text.
The corrigendum corrects wording in the Code on Wages (Central) Rules, 2026. On page 39, line 22, the expression "the Code on Wages" is to be read as "the Wages."
No. 85/2026 - Dated: 15-07-2026 - Inc.Tax Act 2025 Income Tax
Central Government specifies the Cost Inflation Index for the financial years 2026-27
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Cost Inflation Index for financial year 2026-27 is specified under the Income-tax Act, applying from the relevant tax year.
The Cost Inflation Index for financial year 2026-27 is specified as 384 under the Income-tax Act, 2025. It applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years.
No. 84/2026 - Dated: 15-07-2026 - Inc.Tax Act 2025 Income Tax
Notification for Granting Exemption from tax to Specification of Social Protection Fund (SPF) under section 11 of the Income-tax Act, 2025
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Tax exemption for eligible Indian investments requires pension-fund reporting, segregated accounts, benefit-only asset use, and no investment borrowings.
Tax exemption is available to the Social Protection Fund for eligible investments made in India within the notified period, subject to continuing compliance. The fund must file timely returns with an accountant's compliance certificate, report quarterly investment details, and maintain segregated accounts. It must remain regulated under Omani law, use assets only for specified social-protection obligations, avoid borrowings for Indian investments, and not participate in investees' day-to-day operations. Non-compliance with the notification or Schedule V conditions makes the fund ineligible for exemption.

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Amends notification no. 22/2003-CE dated 21-3-2003 - EOUs/EHTP/STP Units – Goods Manuf. and Packaging or Job Work for Export – No Excise Duty - 031/2006 - Central Excise - Tariff

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Export duty exemptions expanded to allow temporary capital goods removal and transfers to SEZ/STP/EHTP/EOU with procedural safeguards.
The notification permits temporary removal of capital goods for testing, repair, calibration, refining and return without payment of duty upon intimation ... Summary

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