Customs exemption for display assembly inputs expands to automotive, medical and industrial applications with specified exclusions and time limit.
Customs exemption is extended to specified goods used in the manufacture of display assemblies falling under heading 8524 for automotive, medical or industrial applications. The covered inputs include Cell, Flexible Printed Circuit Assembly (FPCA), Backlight Unit, Frame and Anisotropic Conductive Film (ACF), while the exemption excludes display assemblies of cellular mobile phones or smart watches, LCD or backlight for LCD of smart meters, LCD and LED TV panels, and Interactive Flat Panel Display modules. The exemption remains in force only up to 31 March 2029.

Conflict of interest and investment restrictions strengthen SEBI employee disclosure, recusal, and non-permitted investment controls.
The amendments revise the employee-service framework by expanding definitions of dependent, family members, financial investment, non-permitted investment, permitted investment, professional interest and relational interest, while introducing the Office of Ethics and Compliance as the key disclosure and approval authority. They prohibit fresh non-permitted investments during service, provide limited relaxations and options for existing holdings, require disclosures of interests, property, financial transactions and future employment negotiations, and introduce a structured recusal regime for conflicted relationships backed by a digital recording system.

Core activity determination process notified for aggrieved parties under occupational safety rules, with enquiry and decision timelines.
Notification prescribes the manner and process for an aggrieved party to apply to the Central Government for examination of whether an establishment's activity is a core activity or otherwise under rule 101 of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026. The application must be made in the specified form with supporting documents by email or speed post, may be referred to the designated authority for enquiry and recommendation, and is to be decided by the Ministry after following the principle of natural justice and communicating the decision to the aggrieved party.

Post-supply discounts require credit notes and recipient input tax credit reversal for exclusion from the value of supply.
Post-supply discounts may be excluded from the value of supply where the supplier issues a credit note and the recipient reverses attributable input tax credit. Credit-note provisions are expanded to cover such discounts. Refund provisions include unutilised input tax credit allowed under the specified refund proviso, while the withholding exclusion is revised for tax refunds on goods exported out of India with payment of tax. Commencement may be prospective or retrospective as notified.

CERT-In service conditions align non-Director General personnel with civil-service pay, pension, leave, conduct, and disciplinary frameworks.
Officers and employees of ICERT/CERT-In, excluding the Director General, receive pay, allowances, house-rent allowance, travel allowances, medical facilities, leave, leave travel concession, pension and gratuity broadly corresponding to Central Government service arrangements. Deputationists retain or receive retirement-benefit arrangements linked to their parent cadre or organisation, with ICERT responsible for pension and provident-fund remittances where applicable. Civil-service conduct and disciplinary provisions apply, with appointing and disciplinary authority allocated according to equivalent Group A, Group B or Group C classification. Unprovided service matters are finally decided by the Central Government.

Initial medical examination notice for mine employment standardises employer notification, examination details, and non-attendance consequences before engagement.
A notification under Rule 111(1) of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 prescribes the form of notice for an initial medical examination required before mine employment. Employers must issue the notice to the person to be examined and send it to the examination authority. The notice must state the individual's details, nature of employment, and the examining authority, place, date, and time of examination. It also specifies that failure to attend without reasonable cause results in ineligibility for employment in the mine from the stated date.

Periodical medical examination notice form prescribed for mine managers when workers fail to attend without reasonable cause.
Specification of the second notice for periodical medical examination under rule 111(4) prescribes the form to be used by a mine manager where a person has failed to attend medical examination without reasonable cause. The notice requires the person to present before the examining authority on the stated date and time, and the manager must send the issued notice to the examining authority. The form also includes particulars of the missed examination and the earlier notice issued.

Periodical medical examination notice form prescribes employer notice details, examination particulars, and continued mine employment conditions.
Specification of the notice form for periodical medical examination under the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 prescribes the manner in which a manager must notify a person to be examined. The form requires particulars such as the notice number, date, employee details, and the examining authority, place, date and time for the medical examination. It also states that failure to submit for the examination without reasonable cause will affect continuance in employment in the mine.

Tax exemption for the Core Settlement Guarantee Fund is subject to recognition, disclosure, and taxability conditions under the Income-tax Act.
Tax exemption is notified for the Core Settlement Guarantee Fund set up by National Commodity Clearing Limited (NCCL) for tax year 2026-2027 onwards under Schedule III read with section 11 of the Income-tax Act, 2025, subject to continued recognition of NCCL as a clearing corporation, taxable treatment of any shared surplus amounts, and filing of return of income under section 263. Non-compliance may result in withdrawal of the exemption and initiation of proceedings under the Act.

Core Settlement Guarantee Fund exemption notified subject to return filing and continued recognition of NCCL as a clearing corporation.
Core Settlement Guarantee Fund set up by National Commodity Clearing Limited was notified for exemption under section 10(23EE) of the Income-tax Act, 1961 for the assessment years 2019-2020 to 2026-2027. The exemption is subject to filing of return of income under section 139(4C) and continued recognition of NCCL as a clearing corporation by the Securities and Exchange Board of India.

Special Economic Zone notification adds approval committee and customs depot status for a semiconductor manufacturing zone.
Special Economic Zone for manufacturing of semiconductors and electronic components is notified at Plot Nos. 17/A, 17/B and 16/1A, Mandir Hasaud, Nava Raipur, Atal Nagar, Chhattisgarh, over a total area of 10.13 hectares. The notification also constitutes an Approval Committee for the Special Economic Zone with ex officio members from the Department of Commerce, Foreign Trade, Customs or Central Excise, Income Tax, Banking Division, and nominees of the State Government, with the developer as special invitee. The zone is also deemed to be an Inland Container Depot under the Customs Act, 1962.

Tax exemption for the Telangana Pollution Control Board is notified, subject to continued statutory constitution and specified purposes.
Tax exemption is notified for the Telangana Pollution Control Board under section 11 of the Income-tax Act, 2025, by reference to Schedule VII [Table: Sl. No. 42]. The notification takes effect from tax year 2026-2027 and continues only while the Board remains constituted under the Water and Air pollution control laws and serves the specified Schedule VII purposes.

Research institution approval conditions govern tax treatment, annual reporting, and donor certificate compliance for approved donations.
Approval is granted to the Indian Institute for Human Settlements, Bengaluru, as a research institution for Social Science or Statistical Research under the Income-tax Act, 2025 and the Income-tax Rules, 2026. The approval applies for the specified tax years, subject to compliance with prescribed conditions, filing of the annual statement in the required form and time, and furnishing donors with the prescribed donation certificate.

Anti-dumping duty continuation on seamless steel tubes and pipes extended until 27 January 2027 unless amended earlier.
Amends the anti-dumping duty notification covering seamless tubes, pipes and hollow profiles of iron, alloy or non-alloy steel of the specified external diameter originating in or exported from China PR. A new paragraph provides that the duty shall remain in force up to and inclusive of 27 January 2027, unless revoked, superseded or amended earlier.

Foreign venture capital investor fees and remittance rules are revised, with updated payment timing and designated depository participant obligations.
The fee and remittance framework for foreign venture capital investors is revised under the amended registration regulations. The amendment removes the reference to a fee specified in the Second Schedule from regulation 3(3), and the Second Schedule substitutes the existing fee amounts with revised rupee-equivalent charges payable in eligible foreign exchange equivalent. It also requires initial registration fees to be paid prior to the grant of the certificate of registration, and restates the designated depository participant's obligation to remit collected fees to the Board within five working days.

Foreign portfolio investor fees and registration rules are revised with rupee-equivalent substitutions, remittance timing changes, and new disclosure details.
Amendment regulations revise the Foreign Portfolio Investors framework by removing a specified fee reference, substituting several fee amounts with rupee-equivalent amounts in eligible foreign exchange, and updating the timing and manner of fee remittance by designated depository participants. The amendments also require payment prior to grant of registration and add a schedule entry for the foreign portfolio investor's date of birth, incorporation, agreement, partnership deed, trust deed, or formation details.

Monthly fee framework for custodians replaces annual fee payment and revises transitional liability under the amended schedule.
The amendments replace the annual fee framework for custodians with a monthly fee framework, including corresponding changes in the regulatory provisions and Second Schedule. The revised schedule prescribes a monthly fee and sets out payment timing, proportionate liability for newly registered custodians, and transitional treatment for custodians already registered before commencement, including adjustment of any overlapping annual fee already paid.

Intraday borrowing by mutual funds clarified for timing mismatches, subject to Board-specified conditions.
Mutual funds are permitted to engage in intraday borrowing for addressing timing mismatches between a scheme's outflows and inflows, subject to conditions specified by the Board. The amendment clarifies that such borrowing is not barred where it is used for liquidity management within a scheme and remains controlled by regulatory conditions.

TDS exemption for IFSC ship lease rent applies only upon annual declaration within the elected deduction period.
TDS exemption applies to lease rent or supplemental lease rent for a ship paid to a qualifying IFSC Unit engaged in ship leasing. The lessor must provide the lessee a verified Form No. 1(N) declaration for each tax year within its elected twenty consecutive tax-year deduction period. After receiving the declaration, the lessee may not deduct tax and must report the exempt payments in the applicable tax-deduction statement. The exemption is unavailable outside the declared period, for which tax deduction remains required.

Aircraft lease rent tax exemption allows qualifying IFSC lessors to receive payments without tax deduction during their declared deduction period.
Exemption from tax deduction at source on aircraft lease rent applies to qualifying lease rent or supplemental lease rent paid to an IFSC Unit engaged in aircraft leasing that opts for the applicable deduction. The lessor must furnish and verify Form No. 1(N) for each selected tax year within twenty consecutive tax years. After receiving the declaration, the lessee must not deduct tax on qualifying payments and must report those payments in the prescribed tax-deduction statement. The exemption is limited to the declared period, and tax remains deductible for other years.