Appellate Tribunal filing deadlines distinguish earlier orders from later orders, preserving separate limitation periods for appeals and applications.
Appellate Tribunal filing timelines under section 112 set 31 July 2026 as the last filing date for appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals against later communicated orders retain a three-month period from communication, while applications concerning later orders retain a six-month period from the order date.

Special Economic Zone expansion incorporates additional land for the information technology and information technology enabled services zone.
Central Government has expanded the sector-specific Special Economic Zone for Information Technology and Information Technology Enabled Services at Plot No. CF7, Sector-22, Nava Raipur, Atal Nagar, Chhattisgarh. An additional area of 2.708437 hectares is included under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006, following the Board of Approval's recommendation. The total notified area of the Special Economic Zone consequently becomes 5.412488 hectares.

Special Economic Zone area expansion increases the notified industrial zone through inclusion of adjoining surveyed land.
Central Government has included an additional area of 1.14 hectares in the sector-specific Special Economic Zone for Electronic Hardware and Software, including Information Technology and Information Technology Enabled Services, at Kurubarapalli, Krishnagiri District, Tamil Nadu. The inclusion increases the total notified SEZ area from 10.96 hectares to 12.10 hectares. The added land comprises parts of Survey Nos. 16/1B2A and 16/1B2B in Kurabarapalli village, following the developer's proposal and recommendation for area inclusion.

Export-focused e-commerce inventory model permits Indian-made goods exports while exempting them from domestic B2C inventory restrictions.
Schedule I permits an e-commerce entity to use an inventory-based e-commerce model exclusively for exporting goods or products manufactured or produced in India, subject to the Foreign Trade Policy 2023, the Handbook of Procedures, and the Foreign Exchange Management (Export of Goods and Services) Regulations, 2015. Business-to-consumer and inventory-based e-commerce restrictions under serial numbers 15.2.1 to 15.2.4 do not apply to such permitted exports.

SEZ de-notification reduces the notified IT and IT-enabled services zone area following statutory and procedural compliance.
De-notification of 0.0792 hectares from an Information Technology and Information Technology Enabled Services Special Economic Zone reduces the notified SEZ area from 5.37 hectares to 5.2908 hectares. The land comprises Survey No. 439 in Sholinganallur village. The action is exercised under the second proviso to section 4(1) of the Special Economic Zones Act, 2005, read with rule 8 of the Special Economic Zones Rules, 2006, after State Government approval, Development Commissioner recommendation, and fulfilment of applicable statutory requirements.

Common adjudication of customs show cause notices centralises decision-making for SVB-related proceedings involving a single importer.
The Central Board of Indirect Taxes and Customs appoints the Assistant/Deputy Commissioner of Customs, Group-II (HK), NS-I, JNCH, Nhava Sheva, as the Common Adjudicating Authority for multiple customs show cause notices concerning M/s Akwel Automative Pune India Pvt. Ltd. The appointment authorises that officer to exercise the powers and discharge the duties of the officers originally assigned to adjudicate the specified proceedings arising from an SVB investigation report.

Sea cargo manifest compliance deadline is extended through a substituted Form XII table entry under Customs transshipment regulations.
Sea Cargo Manifest and Transshipment Regulations, 2018 are amended by replacing the entry in column (3) against serial number 6 of the table following Form XII with "31.10.2026". The amendment is made under Customs Act, 1962 provisions concerning manifest procedures, transshipment, and regulatory rule-making powers. It takes effect from publication in the Official Gazette on 1 September 2026.

Road and Infrastructure Cess on exported petrol and diesel is revised through substitution of the applicable cess rate.
Road and Infrastructure Cess applicable to petrol and diesel when cleared for export is amended by substituting the rate specified against serial number 2 in the relevant exemption table with Rs. 1 per litre. The amendment takes effect from 1 September 2026.

Special additional excise duty on exported aviation turbine fuel is revised, taking effect upon Official Gazette publication.
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is revised through substitution of the applicable rate entry in the existing Central Excise exemptions framework. The effective rate is fixed at Rs. 19 per litre, replacing the former entry against serial number 1 in the relevant table governing export clearances of Aviation Turbine Fuel. The substituted rate takes effect upon publication in the Official Gazette.

Central excise exemption duty rate is revised for the specified miscellaneous exemptions table entry from official publication.
Central excise exemption under the specified entry in the miscellaneous exemptions table is amended by substituting the duty amount in column (4) against serial number 1 with Rs. 1.5 per litre. The revised exemption condition takes effect from publication in the Official Gazette.

SEZ land de-notification reduces the Apparel Park area while retaining land for supporting infrastructure objectives.
De-notification of 15.59989 hectares from the sector-specific Special Economic Zone for an Apparel Park at Khokhra, Ahmedabad, Gujarat, is effected under section 4(1) of the Special Economic Zones Act, 2005, read with rule 8 of the Special Economic Zones Rules, 2006. The resultant Special Economic Zone area is 4.81501 hectares. The released land parcels are to be used for infrastructure creation that supports the objectives originally envisaged for the Special Economic Zone.

Fund management compliance now strengthens liquidity deployment, NAV disclosures, sponsor contributions, fiduciary oversight and governance controls for IFSC schemes.
Fund-management requirements in IFSC are amended to require pre-close or pre-threshold contributor monies to be invested only in permissible investments preserving capital and providing adequate liquidity. NAV computation, NAV disclosure and portfolio disclosure obligations are revised across Venture Capital, Restricted and Retail schemes from the commencement of investment activity. FME contribution rules, exemptions for relocated and specified passive structures, placement memorandum extensions, NAV methodology and conflict disclosures, policy approvals, record retention, and fiduciary pre-investor-agreement checks are also revised.

Customs tariff valuation for edible oils, metals and areca nuts applies revised import values from September.
Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are revised through substitution of the relevant valuation tables under the customs valuation framework. The revisions prescribe values for listed palm oils, palmolein, soya bean oil and brass scrap, and apply to specified forms of gold and silver, including imports qualifying for identified customs-duty benefits. Defined exclusions apply to certain silver and gold imports. The tariff value for areca nuts remains unchanged, and the revisions take effect from 1 September 2026.

Re-insurance premium definition now covers consideration paid or payable under contracts to cover risk within the financial services framework.
Premium is redefined by adopting the meaning assigned under the Insurance Act, 1938. For re-insurance business, premium means the consideration paid or payable under a re-insurance contract to cover risk. The amendment takes effect from its publication in the Official Gazette and updates the premium-definition provision governing the manner of payment and receipt of premium.

Tribunal reforms commencement activates all statutory provisions from the appointed date under the enabling commencement power.
The Tribunals Reforms Act, 2026 enters into force in its entirety on 25 August 2026. The commencement power under the Act appoints that date for simultaneous operation of every provision, rather than staged commencement. A single effective date therefore applies to the statutory tribunal-reform framework and the Act's complete set of provisions.

Bonus eligibility for lower-wage employees applies retrospectively from the prescribed commencement date under the wage code.
Bonus entitlement under section 26(1) of the Code on Wages, 2019 applies to every employee whose monthly wages do not exceed twenty-one thousand rupees. Payment of bonus is required in accordance with that provision. The wage-based eligibility determination is deemed effective from 21 November 2025.

Bonus calculation for eligible employees is capped at the prescribed wage benchmark or higher central minimum wage.
Bonus payable to an employee eligible under section 26 of the Code on Wages, 2019, whose monthly wage exceeds seven thousand rupees, must be calculated on seven thousand rupees per month or the minimum wage fixed by the Central Government, whichever is higher. The determination is deemed effective from 21 November 2025.

Market-abuse compliance prohibits insider trading, fraud and manipulation while requiring listed entities to maintain disclosures and internal controls.
Insiders are prohibited from communicating, procuring or trading on material non-public information except for legitimate purposes, duties or legal obligations. Trading while in possession of such information is presumed to be based on it, subject to specified explanations, including informed inter-se transfers, bona fide statutory transactions, pre-priced stock-option exercises, effective information barriers and disclosed irrevocable trading plans. Listed entities must maintain transaction-disclosure policies for designated persons and internal controls that protect confidential information, restrict access, identify informed employees and undergo periodic review.

Rating under approved policy may extend to certain situations within capital market intermediary regulatory requirements.
Regulation 28(5), first proviso, is amended by inserting the words "certain situations as per its approved policy, including but not limited to" after "a rating in" and before "the". The insertion connects the relevant rating-related requirement with situations covered by an approved policy and clarifies that those situations are not exhaustive. The amendment takes effect from publication in the Official Gazette.

Customs tariff valuation fixes import values for edible oils, brass scrap, precious metals and areca nuts from August.
Tariff values for specified imports are fixed under customs valuation powers by substituting the relevant tables for edible oils, brass scrap, gold, silver and areca nuts. Listed values for edible oils, brass scrap, silver and areca nuts remain unchanged. Gold and silver coverage includes specified forms and concession-eligible imports, with conditions for gold bars, coins and findings, and exclusions for particular silver goods and import modes. The substituted tariff-value tables take effect from 26 August 2026.