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 A new paragraph provides that the duty shall remain in force up to and inclusive of 27 January 2027, unless revoked, superseded or amended earlier.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.

Origin determination rules under the India-UK trade agreement set proof requirements, product-specific tests, and verification safeguards.
Origin determination rules are prescribed for goods traded under the Comprehensive Economic and Trade Agreement between India and the United Kingdom. The rules define the criteria for originating status, including wholly obtained goods, goods produced exclusively from originating materials, and goods produced using non-originating materials where Annexure-A requirements are met. The framework also covers valuation, qualifying value content, cumulation, tolerance, proof of origin, record keeping, verification, temporary suspension, confidentiality, and product-specific origin rules, together with declaration templates, authentication procedures, and data protection safeguards.

Event animals receive customs and integrated tax exemption subject to identification, security requirements, and timely re-export
The notification exempts animals imported into India under the India-United Kingdom Comprehensive Economic and Trade Agreement for specified events, public functions, or use as guide dogs from applicable customs duty and integrated tax, subject to re-export. Importers must file a prescribed declaration, execute a bond equal to the goods' value, and generally provide security equal to 110% of the otherwise payable duty. The animals must remain identifiable, cannot be removed from the event location without customs permission, and must be re-exported within six months, subject to specified extensions for eligible institutional importers. Home consumption is permitted before expiry on payment of applicable duties and interest.

Anti-dumping duty on Normal Butanol is continued for five years with producer-specific invoice conditions and country-based rates.
Anti-dumping duty is continued on imports of Normal Butanol or N-Butyl Alcohol originating in or exported from Malaysia, South Africa and the United States of America, after final findings indicated a likelihood of continuation or recurrence of dumping and injury if the duty ceased. The notification supersedes the earlier 2021 measure, prescribes country-specific and producer-specific duty rates, and makes the lower rates for named Malaysian producers conditional on a valid commercial invoice containing a prescribed declaration of manufacture. The duty applies for five years from publication in the Official Gazette and is payable in Indian currency.

Anti-dumping duty absorption review keeps Glufosinate imports under provisional assessment with guarantee for differential duty.
Provision is made for provisional assessment of imports of Glufosinate and its salt originating in or exported from the People's Republic of China pending completion of an anti-absorption review investigation. The designated authority has initiated the review and recorded prima facie evidence of absorption of anti-dumping duty, so the subject imports remain provisionally assessed until the Central Government takes a decision under the review provisions. The assessment is subject to a guarantee for any differential anti-dumping duty that may become payable, while the existing anti-dumping duty continues to be levied and collected.

Anti-dumping duty provisional assessment ordered for Insoluble Sulphur imports from China during anti-absorption review.
Provisional assessment of imports of Insoluble Sulphur from the People's Republic of China is ordered pending completion of an anti-absorption review investigation, on the basis of prima facie evidence of absorption of anti-dumping duty. The provisional assessment is subject to furnishing a guarantee for any differential anti-dumping duty that may become payable, while the existing anti-dumping duty on imports from China and Japan continues to be levied and collected under the earlier notification.

Exemption for specified income of development authority subject to non-commercial activity, unchanged operations, and return filing conditions.
Mussoorie Dehradun Development Authority is notified for exemption under section 10(46) of the Income-tax Act, 1961 in respect of specified income arising to it as an authority constituted by the State Government of Uttarakhand. The exemption covers grants, loans and advances, statutory fees and charges, income from disposal of properties, lease or rent, and interest on bank deposits. The exemption is subject to conditions that the Authority shall not engage in commercial activity, its activities and income profile remain unchanged, and it files returns as required.

Buy-back regulations tighten open market limits, disclosure timelines, and compliance duties while allowing optional merchant banker engagement.
The buy-back regulations are amended to revise eligibility conditions, procedural timelines, disclosure obligations and compliance requirements. The amendments cap open market buy-back through stock exchange at less than fifteen per cent of paid-up capital and free reserves from 1 August 2026, bar a fresh offer within the prescribed interval from closure of the preceding offer, and prohibit any buy-back that would breach minimum public shareholding requirements. The public announcement, offer period, escrow, bank guarantee, promoter share freeze, and extinguishment procedures are also updated, and companies may dispense with a merchant banker if specified responsibilities are reassigned.

Municipal debt securities disclosure rules expand pooled financing, electronic advertising, investor incentives, ESG issuance conditions and special purpose vehicle compliance.
Special purpose vehicles established for pooled municipal financing must obtain constituent-municipality agreements before raising funds, disclose those agreements, and be formed as trusts or companies. Schedule IB requires extensive offer-document and placement-memorandum disclosures for listed municipal debt securities, covering issuer governance, project objects, refinancing, financial information, borrowings, litigation, creditor dues, approvals, undertakings and risk factors. Electronic public-issue advertising remains subject to a national-daily notice with a QR code and link. Specified investor categories may receive additional-interest or issue-price incentives only as initial allottees.

Securitisation governance and investor-risk rules tightened with limits on board representation, trustee conflicts, and single-asset concentration risk.
Amendments to the Securities and Exchange Board of India (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008 introduce changes to governance, eligibility, disclosure, and risk classification in securitisation structures. They limit board representation by an RBI-regulated originator, prohibit acquisitions from originators linked to the trustee, replace references to originator with servicer in specified provisions, expand investor-interest based action under regulation 20, update trustee replacement language under regulation 45, and add concentration risk from single asset securitisation in Schedule V.

Provident fund contribution rate set at twelve percent for employers and employees, with specified industrial and insolvency exclusions.
Sets the contribution rate under the Employees' Provident Funds Scheme, 2026 at twelve percent for both employer and employee in covered establishments, subject to specified exclusions. The exclusions include establishments with an approved resolution plan or repayment plan under the Insolvency and Bankruptcy Code, 2016, and specified establishments in the jute, beedi, brick, coir other than the spinning sector, and guar gum sectors. The notification is deemed effective from 21 November 2025.

Employer contribution rate under the deposit linked insurance scheme fixed as one-half per cent of wages payable monthly.
Employer's contribution rate under the Employees' Deposit Linked Insurance Scheme, 2026 is specified as one-half per cent of the wages payable in relation to each employee. The contribution is payable every month by the employer to the Insurance Fund established under the Code on Social Security, 2020.