Customs tariff valuation for edible oils, metals and areca nuts is revised, with specified gold and silver import conditions retained.
Customs tariff values are revised for specified edible oils, brass scrap, gold and silver through substituted valuation tables. The revised framework covers designated palm oils, palmolein, crude soybean oil and brass scrap, while prescribing values for eligible gold imports, specified gold bars and coins, gold findings, and specified forms of silver. Gold and silver entries remain subject to stated purity, form and import-mode exclusions. Areca nut tariff value remains unchanged. The substituted tariff-value tables take effect from 16 September 2026.

Low-value export registration exemption removes RCMC and registration certificate requirements for consignments within the prescribed FOB threshold.
Foreign Trade Policy, 2023 introduces a de minimis exemption from the requirement to hold a Registration-cum-Membership Certificate (RCMC) or Certificate of Registration for export consignments whose Free-on-Board (FOB) value does not exceed Rs. 3,00,000. Export consignments exceeding the prescribed FOB-value threshold remain subject to the requirement to possess a valid RCMC or Certificate of Registration wherever that requirement otherwise applies.

Reporting entity registration and electronic Form filing require designated verification, corrections, deletion procedures, and secure information retention.
Rule 160 requires specified reporting persons or entities receiving Form No. 97 declarations to file Form No. 98 electronically within prescribed reporting deadlines. Registration through the Reporting Portal generates an Income Tax Department Reporting Entity Identification Number, and the principal officer acts as Designated Director for verification. Statements must be digitally signed and uploaded using prescribed utilities. Defects identified through a Data Quality Report require correction statements, while inadvertently filed reports may be removed through deletion statements. Reporting persons or entities must maintain information-security, archival and retrieval policies.

Renewal of clearing corporation recognition takes effect for a defined term, subject to ongoing regulatory conditions and compliance.
Recognition of NSE Clearing Limited as a clearing corporation is renewed for three years under the Securities Contracts (Regulation) framework. Renewal is based on satisfaction that it serves the interests of trade, the securities market and the public. Continued recognition is subject to applicable conditions, and NSE Clearing Limited must comply with conditions specified from time to time, including conditions subsequently prescribed or imposed.

Stock exchange recognition renewal permits securities contracts for one year, subject to ongoing compliance with prescribed regulatory conditions.
Recognition under section 4 of the Securities Contracts (Regulation) Act, 1956 is renewed for Metropolitan Stock Exchange of India Limited in respect of contracts in securities for one year, from 16 September 2026 to 15 September 2027. The Exchange must comply with conditions prescribed or subsequently imposed by the Securities and Exchange Board of India.

Anti-dumping duty on Calcined Gypsum Powder imports continues for specified exporting countries until the prescribed expiry date.
Anti-dumping duty on imports of Calcined Gypsum Powder originating in or exported from Iran, Oman, Saudi Arabia and the United Arab Emirates remains in force up to and including 16 March 2027, unless earlier revoked, superseded or amended. The extension operates within the existing anti-dumping duty framework under the Customs Tariff Act, 1975 and the Anti-dumping Duty Rules, 1995.

Scientific research approval for IIT Roorkee requires annual donation reporting, donor certificates, and compliance with prescribed conditions.
Scientific research approval is granted to the Indian Institute of Technology, Roorkee for eligible donations, applying for tax years 2026-2027 through 2030-2031. The approval remains subject to prescribed compliance conditions. For every tax year in which donations are received, the institution must prepare and deliver Form No. 15 by 31 May immediately following that tax year. It must also furnish each donor a Form No. 16 certificate specifying the donation amount.

Post-supply discounts now require supplier credit notes and recipient reversal of attributable input tax credit.
Post-supply discounts may be excluded where the supplier issues a credit note and the recipient reverses input tax credit attributable to the discount in accordance with section 34. Credit notes may also be issued for discounts referred to in section 15(3)(b). The refund provisions are expanded to cover unutilised input tax credit allowed under section 54(3), while export-with-payment-of-tax refund claims are excluded from the restriction under section 54(14).

Mutual fund capital-gain reporting requires registrar agents to submit validated transaction data, correct inaccuracies, and protect information.
Registrar and Share Transfer Agents must furnish half-yearly Statement of Financial Transactions data for Mutual Fund capital gains through the designated SFTP facility and submit a signed control statement. Reporting covers account summaries, security-level debit or sale summaries and off-market transactions. Sale consideration and acquisition cost must be estimated using available records, with FIFO used to identify corresponding credits and determine holding periods. Corrections and deletions must follow the prescribed statement process, and reporting entities must maintain information-security, archival and retrieval policies.

Depository SFT reporting requires half-yearly validated transaction data to support pre-filled capital-gains reporting and taxpayer reconciliation.
Statement of Financial Transactions reporting for depository transactions requires depositories to furnish half-yearly transaction information for pre-filling income-tax returns with capital gains, income and loss data. Transaction summaries must cover user-initiated demat-account debit transactions, with corresponding credits identified through the First In First Out method. Estimated sale consideration and cost of acquisition follow prescribed weighted-average, end-of-day price, fair-market-value and indexed-cost methods. Files must be submitted in the prescribed format with a signed control statement. Validation failures, inaccuracies and defects must be rectified through correction or deletion submissions.

Taxpayer information sharing mechanism enables identification of eligible welfare beneficiaries through a designated government official.
Section 258(1)(b) of the Income-tax Act, 2025 authorises the Central Government to specify the Secretary, ITE&C, Government of Andhra Pradesh, as the official for sharing information concerning income-tax payers. Such information sharing is connected with identifying persons eligible for the various welfare schemes implemented by the Government of Andhra Pradesh.

Appellate Tribunal appeal filing deadlines are extended for earlier GST orders, while later matters follow statutory limitation periods.
The last date for appeals before the Appellate Tribunal against orders communicated before 1 May 2026, and for applications concerning orders passed before 1 February 2026, is fixed as 31 July 2026. Appeals involving later communicated orders remain subject to a three-month period from communication, while applications involving later orders remain subject to a six-month period from the date of the order. The revised framework operates from 30 June 2026 and preserves prior actions and omissions.

Special Economic Zone de-notification reduces the designated area after State approval, commissioner recommendation, and statutory requirements are met.
Central Government de-notifies 1.4310 hectares from the Information Technology and Information Technology Enabled Services Special Economic Zone at Rachenahalli, Nagavara and Tanisandra villages in Bangalore district, Karnataka. Exercising powers under the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, the total designated area stands at 17.7681 hectares.

Special Economic Zone de-notification rescinds the earlier area notification while preserving actions and omissions occurring before rescission.
Rescission of the earlier Special Economic Zone notification de-notifies the entire 60.70-hectare area established for Information Technology and Information Technology Enabled Services at Mamidipalli Village, Saroornagar Mandal, Ranga Reddy District, Telangana, on the proposal of M/s. Brahmani Infratech Limited. The Central Government exercises its power under the first proviso to rule 8 of the Special Economic Zones Rules, 2006 to rescind the prior notification, while preserving acts done and omissions occurring before the rescission took effect.

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.