Central excise exemption rate revision takes effect for the specified tariff entry from the prescribed commencement date.
Central excise exemption treatment is amended by substituting the entry in column (4) against serial number 2 of the applicable table with "Rs. 16 per litre". The revised rate forms part of the miscellaneous exemptions framework and applies for central excise purposes with effect from 1 October 2026.

Minimum import price for Sulfadiazine API imports continues through November, preserving existing CIF-based import conditions.
Minimum Import Price condition on imports of Sulfadiazine API classified under Chapter 29 of the ITC HS 2022, Schedule I Import Policy, is extended until 30 November 2026. Imports must continue to meet a Minimum Import Price of Rs. 1,774 per kg, calculated on the cost, insurance and freight value. All other terms and conditions governing the earlier requirement remain unchanged.

Minimum import price condition for ATS-8 imports continues, preserving the existing CIF threshold and import-policy terms.
Minimum Import Price condition for imports of ATS-8 under specified Chapter 29 ITC (HS) codes is extended until 30 November 2026. Imports must meet a minimum CIF value of USD 111 per kilogram. All other existing terms and conditions governing the MIP requirement for the covered ATS-8 imports continue without change during the extended period.

RELIEF intervention eligibility timelines are extended for covered delivery and transshipment shipments, supporting exporters facing continuing logistics disruptions.
Eligibility and validity criteria under Component II of the Resilience & Logistics Intervention for Export Facilitation are extended until 31 March 2027 for shipments intended for delivery or transshipment. The extension facilitates utilisation of the intervention, strengthens trade resilience, supports Indian exporters, and mitigates logistics challenges associated with the continuing West Asia Crisis. All other provisions governing the intervention remain unchanged.

Income-tax appellate administration places Joint and Additional Commissioners (Appeals) under jurisdictionally competent senior income-tax commissioners.
Clause (ba) is substituted to provide that Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are subordinate to the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. The revised administrative hierarchy takes effect from 30 September 2026.

Scientific research approval grants Jai Research Foundation research association status, subject to annual statements, donor certificates, and compliance.
Approval under section 45(4)(b) is granted to Jai Research Foundation for scientific research as a Research Association for tax years 2026-2027 through 2030-2031. The approval is subject to compliance with rule 33. For each tax year in which donations are received, the Foundation must submit a Form No. 15 statement by 31 May immediately following that tax year and furnish donors Form No. 16 certificates specifying donation amounts.

ESIC coverage extends to designated districts, requiring employer and employee contributions while providing insurance benefits to covered employees.
Employer and employee contributions under section 29 of the Code on Social Security, 2020 become payable from 1 October 2026 for establishments throughout Niwari and 24 partially implemented districts in Madhya Pradesh. Employees of covered establishments in these entire district areas are to receive benefits under Chapter IV relating to the Employees' State Insurance Corporation.

Scientific research approval grants eligible institutional status, subject to continuing SIRO recognition, annual reporting, and donor certification.
Approval for scientific research is granted to Santhigiri Ashram, Thiruvananthapuram under the category of a university, college or other institution for the tax years 2026-2027 through 2030-2031. Continued eligibility requires ongoing Scientific and Industrial Research Organization approval, compliance with prescribed conditions, annual filing of Form No. 15 by 31 May after the relevant tax year, and issuance of Form No. 16 donation certificates to donors.

Research institution tax approval requires continuing SIRO recognition, annual donation reporting, and donor certification for eligible research donations.
Approval recognises the Institute for Financial Management and Research, Chennai, as an eligible other institution for social science or statistical research and donation-related tax treatment. It requires continuing Scientific and Industrial Research Organization recognition, compliance with prescribed conditions, annual preparation and delivery of the donation statement in Form No. 15, and issuance of Form No. 16 donation certificates to donors. The approval applies for tax years 2026-2027 through 2030-2031.

Scientific research approval requires continuing SIRO recognition, annual donation reporting, and donor certification throughout its effective period.
UPASI Tea Research Foundation, Tamil Nadu, is approved as an Other Institution for scientific research for the tax years 2026-2027 to 2030-2031. The approval is conditional on continued Scientific and Industrial Research Organization recognition during each relevant tax year. The Foundation must comply with prescribed conditions, file an annual donation statement in Form No. 15 by 31 May following the relevant tax year, and provide donors with a Form No. 16 certificate specifying the donation amount.

Research institution tax approval requires continuing SIRO recognition, annual donation reporting, and donor certification for statutory compliance.
Approval grants Santhigiri Ashram, Thiruvananthapuram recognition for Research in Social Science or Statistical Research for the purposes of the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is conditional on continued Scientific and Industrial Research Organization recognition, compliance with rule 34, annual filing of Form No. 15 for donations received, and issuance of Form No. 16 certificates to donors specifying donation amounts.

Scientific research approval requires continuing SIRO status, annual donation reporting, and donor certification throughout the effective tax years.
Scientific Research approval for the Indian Institute of Health Management Research, Jaipur, applies for tax years 2026-2027 to 2030-2031, subject to continued Scientific and Industrial Research Organization approval. The institution must comply with rule 34, file an annual Form No. 15 donation statement by 31 May following the tax year in which donations are received, and provide donors with Form No. 16 certificates stating the donation amount.

Scientific research approval for Bhartiya Sanskriti Darshan Trust requires SIRO continuity, donation statements, and donor certificates.
Scientific research approval is granted to Bhartiya Sanskriti Darshan Trust, Pune, subject to continued Scientific and Industrial Research Organization recognition during each effective tax year. The Trust must comply with rule 34, file an annual donation statement in Form No. 15 by 31 May following the tax year of receipt, and issue donors Form No. 16 certificates specifying the donation amount. The approval applies for tax years 2026-2027 to 2030-2031.

Scientific research approval enables Voluntary Health Services to qualify as an other institution subject to SIRO status and annual reporting.
Approval designates The Voluntary Health Services, Chennai as an other institution for scientific research for the specified tax years. Its continued operation depends on retaining Scientific and Industrial Research Organization approval and complying with rule 34. For each tax year, the institution must prepare a Form 15 statement and deliver it to the Director General of Income-tax (Systems), or an authorised person, by 31 May following the tax year in which donations are received. Each donor must receive a Form 16 certificate specifying the donation amount.

Scientific research approval for a research association requires continuing SIRO status and annual donation reporting and certification compliance.
Approval grants Zandu Foundation for Health Care, Mumbai, recognition for Scientific Research as a Research Association for the purposes of section 45(3)(a)(i). Its effectiveness for tax years 2026-2027 through 2030-2031 depends on continued SIRO approval, compliance with rule 33, annual filing of Form No. 15 by 31 May following the tax year in which donations are received, and issuance of Form No. 16 certificates to donors stating the donation amount.

Scientific research approval requires continuing SIRO recognition, annual donation reporting, and donor certificates throughout its effective tax-year period.
Continued effectiveness requires retention of Scientific and Industrial Research Organization (SIRO) approval in every relevant tax year. The institution must comply with rule 34 conditions, prepare an annual donation statement in Form 15, deliver it by 31 May following the tax year in which donations are received, and issue each donor a Form 16 certificate stating the donation amount.

Scientific research approval requires continuing SIRO recognition, annual donation reporting, and donor certification for tax-benefit eligibility.
Scientific Research approval is granted to Schizophrenia Research Foundation (I), Chennai, as an other institution for the tax years 2026-2027 to 2030-2031. Continued eligibility requires retention of Scientific and Industrial Research Organization approval and compliance with prescribed conditions. The institution must file an annual donation statement in Form No. 15 by 31 May following the relevant tax year and furnish each donor a Form No. 16 certificate stating the donation amount.