Tax registration reforms replace valuer and practitioner application forms, align electronic communication, and extend prescribed registration deadlines.
The amendments extend registration deadlines under rules 246 and 256 to 31 March 2027 and replace Forms Nos. 169 and 171. Form No. 169 requires valuer applicants to provide identity, asset-class, qualification, experience and disqualification details, together with declarations of impartiality, prescribed reporting, fee compliance and absence of conflicts of interest. Form No. 171 requires authorised income-tax practitioner applicants to furnish identity, professional, qualification, prior-registration and disqualification information, supported by prescribed annexures and certifications of relevant practice.

Money-laundering trial jurisdiction is reassigned to a designated forum for specified territorial districts under the revised allocation.
Territorial jurisdiction for trial of offences punishable under section 4 of the Prevention of Money-laundering Act, 2002 is revised under section 43(1), following consultation with the Chief Justice of the High Court of Himachal Pradesh. The Additional Sessions Judge (CBI), Shimla, is designated for trials concerning Shimla, Kinnaur, Solan and Sirmaur at Nahan, replacing the previous court and territorial-area specification.

Road and Infrastructure Cess on exported petrol and diesel is amended by substituting a Nil table entry.
Road and Infrastructure Cess treatment for petrol and diesel cleared for export is amended by replacing the entry in column (4), against serial number 2 of the applicable table, with "Nil". The amendment operates within the Central Excise exemption framework and takes effect from publication in the Official Gazette on 16 September 2026.

Special additional excise duty on exported aviation turbine fuel is revised through substitution of the prescribed rate.
Special additional excise duty applicable to aviation turbine fuel when cleared for export is amended by substituting the entry in column (4) against serial number 1 of the applicable Table. The substituted rate is Rs. 15 per litre, replacing the rate previously specified under the relevant entry. The revised rate takes effect on publication in the Official Gazette.

Special additional excise duty on petrol and diesel exports is revised through substituted table rates effective upon publication.
Special Additional Excise Duty on exports of petrol and diesel is revised by substituting the column (4) rate entries under Notification No. 06/2026-Central Excise. The rate against serial number 1 is Rs. 0.5 per litre, while the rate against serial number 2 is Rs. 20 per litre. The substituted rates take effect upon publication in the Official Gazette on 16 September 2026.

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 exemption removes membership certificate requirements for eligible consignments while preserving registration obligations above the prescribed threshold.
RCMC and Certificate of Registration requirements are exempted for each export consignment whose FOB value does not exceed Rs. 3,00,000. The de minimis exemption operates notwithstanding the existing requirements under paragraph 2.57(a) and (b) of the Foreign Trade Policy, 2023. Consignments exceeding the specified FOB-value threshold remain subject to a valid RCMC or Certificate of Registration wherever otherwise applicable.

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.