Grievance and complaint handling procedure updated with revised definition and Board-notified filing format
The grievance and complaint handling framework is amended to align the definition of "insolvency professional agency" with section 3(31A) of the Insolvency and Bankruptcy Code, 2016. The filing procedure is updated by replacing the reference to Form A with a format to be notified by the Board. Form A is also omitted from the principal regulations, and the amendments take effect on publication in the Official Gazette.

Infrastructure business notified for Schedule V purposes under the Income-tax Act, 2025, with specified exclusions.
The Central Government specifies, for the purposes of Schedule V [Table: Sl. No. 7] of the Income-tax Act, 2025, a business other than the business covered by Note 5(d)(i), where such business is engaged in the infrastructure sub-sectors listed in the Updated Harmonised Master List of Infrastructure sub-sectors. The specification is made under section 11(5) read with Note 5(d)(ii) of Schedule V as a notified business for that Schedule.

State tax rate amendment revises GST tariff entries for specified goods and updates schedule classifications from 1 May 2026.
State tax rate amendments were issued under the Chhattisgarh Goods and Services Tax Act, 2017, further amending Notification No. 09/2025-State Tax (Rate) on the Council's recommendation. The changes substitute revised tariff entries in Schedule I at the 2.5% rate and in Schedule III at the 20% rate for specified HSN codes. The notification comes into force from 1 May 2026.

Customs duty concessions for Omani-origin goods under India-Oman CEPA take effect with quota-linked import conditions.
Customs duty exemption granted for specified goods imported into India from Oman under the first tranche of tariff concessions under the India-Oman CEPA. The notification covers goods in Table I, Table II and Table III at the notified BCD, AIDC and in-quota rates, subject to origin proof and, for TRQ goods, quota conditions administered through DGFT and ICES. The importer must prove Omani origin under the Rules of Origin framework, and TRQ imports are allowed only through electronic allotment, transmission and debit. The notification comes into force on 1 June 2026.

Scientific research approval for donor compliance, filing requirements, and donor certificates under the Income-tax framework.
National Institute of Advanced Studies, Bangalore is approved for Scientific Research as a university, college or other institution for the purposes of section 45(3)(a)(i) of the Income-tax Act, 2025 and the related rules. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 and the filing and donor-certificate requirements in Forms No. 15 and No. 16 under rule 31.

Scientific research institution approval granted subject to compliance, donor certificate requirements, and annual statement filing obligations.
Approval is granted under section 45(4)(b) to S. Nijalingappa Sugar Institute, Belgaum, as an institution for scientific research for the purposes of section 45(3)(a)(i) and rules 32 and 34 of the Income-tax Rules, 2026. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 and the filing of Form No. 15, along with issuance of Form No. 16 to the donor, in accordance with rule 31.

Scientific research approval granted subject to prescribed reporting, donor certification, and compliance conditions under the income tax framework.
Approval is granted to the Regional Centre for Biotechnology, Faridabad, Haryana, as an institution for Scientific Research under the category of University, college or other institution for the purposes of section 45 of the Income-tax Act, 2025 and the corresponding rules. The approval operates for the specified tax years 2026-2027 to 2030-2031, subject to compliance with rule 34 and the prescribed reporting and donor-certificate obligations under rule 31.

Scientific research approval granted to a university institution, subject to compliance, reporting, and donor certificate requirements.
Approval is granted under section 45(4)(b) of the Income-tax Act, 2025 to Ramakrishna Mission Vidyamandira, Howrah, as a scientific research institution for the purposes of section 45(3)(a)(i) and the relevant rules. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34, filing the prescribed annual statement in Form No. 15 within the specified time, and issuing donor certificates in Form No. 16.

Special Additional Excise Duty on aviation turbine fuel exports is revised through an amendment notification effective from 1 June 2026.
Amends the existing Central Excise notification governing Special Additional Excise Duty (SAED) on exports of aviation turbine fuel outside India by substituting the rate specified against the relevant entry in the table. The notification revises the applicable duty rate for the covered export transaction and comes into force with effect from 1 June 2026.

SAED rates on petrol and diesel exports revised through amendment to the Central Excise notification.
Revised SAED rates apply to exports of petrol and diesel outside India by amending the earlier Central Excise notification governing the levy. The amendment substitutes the rate entries in the relevant table so that the notified export duties are fixed at Rs 1.5 per litre for one category and Rs 13.5 per litre for the other category, with the change taking effect from 1 June 2026.

Basic customs duty exemption on cotton imports applies for a limited period under the customs tariff framework.
Imports of cotton falling under heading 5201 are exempted from the whole of the basic customs duty and the Agriculture Infrastructure and Development Cess leviable on such goods. The exemption applies only for a specified period and operates as a temporary customs tariff measure for raw cotton imports into India.

Wage ceiling under social security law notified as the benchmark for Chapter III coverage and application.
The Central Government has notified a wage ceiling of rupees fifteen thousand per month for the purposes of Chapter III of the Code on Social Security, 2020, exercising the power conferred by clause (89) of section 2 of the Code. The notification fixes the monetary threshold to be applied for the statutory purposes governed by that chapter and operates as the relevant wage benchmark under the Code.

Inspection charges for exempted establishments are fixed under social security law, with monthly payment linked to wages and minimum amounts.
Inspection charges are prescribed for employers, establishments and persons exempted under section 143 of the Code on Social Security, 2020 from specified social security schemes. The Central Government directs payment of charges on wages or receivables that would otherwise have attracted contributions, subject to minimum amounts, to the relevant administration account within fifteen days of the close of every month. Separate rates apply to exempted establishments under the Employees' Provident Fund Scheme, 1952 and the Employees Deposit-Linked Insurance Scheme, 1976.

Inspector-cum-Facilitators authorised to file complaints for establishments covered under the social security compliance framework.
The Central Government authorises Inspector-cum-Facilitators appointed under the Code on Social Security, 2020 to file complaints in relation to establishments covered by Chapter III of the Code. The authorisation is issued under section 136(1) and functions as a formal delegation for complaint-filing by the designated officers within the chapter-based compliance framework.

Damages recovery authority extended to EPFO officers for employers covered under social security code provisions.
Central Government authorises specified officers of the Employees' Provident Fund Organisation to levy and recover damages from employers for establishments covered under Chapter III of the Code on Social Security, 2020. The authorised officers include the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Regional Provident Fund Commissioner, Assistant Provident Fund Commissioner and Enforcement Officer, with jurisdiction throughout India. The notification is issued under section 128 of the Code and supersedes the earlier notification on the same subject, subject to things done or omitted before supersession.

Simple interest on delayed social security dues fixed at twelve per cent per annum until actual payment.
The Central Government has specified the rate of simple interest on delayed payment of amounts due under the Code on Social Security, 2020. An employer is liable to pay interest at twelve per cent per annum on any amount due under the Code from the date it becomes payable until actual payment.

Inspectors-cum-Facilitators appointment under social security law assigns nationwide enforcement and facilitation jurisdiction to provident fund officers.
Specified officers of the Employees' Provident Fund Organisation are appointed as Inspectors-cum-Facilitators for Chapter III of the Code on Social Security, 2020, with jurisdiction over the whole of India. The notification is issued under section 122(1) and (3) of the Code and supersedes earlier notifications, while preserving things done or omitted before supersession.

Recovery Officer authority extends to EPFO officers for social security establishments across India under the Code on Social Security.
The Central Government authorises specified officers of the Employees' Provident Fund Organisation to exercise the powers of Recovery Officer under the Code on Social Security, 2020 for establishments covered under Chapter III of the Code throughout India. The authorised officers include the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Regional Provident Fund Commissioner, Assistant Provident Fund Commissioner and Enforcement Officer. The notification supersedes the earlier notification of 4 March 1997, subject to things done or omitted to be done before such supersession.

Authorised officers under social security code designated for Chapter III functions through EPFO officer authorisation.
The Central Government authorises the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Regional Provident Fund Commissioner and Assistant Provident Fund Commissioner to function as authorised officers for the purposes of Chapter III of the Code on Social Security, 2020. The notification is issued in exercise of the power under clause (5) of section 2 of the Code and operates as an administrative designation of specified EPFO officers for the statutory functions covered by that Chapter.

Cross-border merger regulations updated to replace NCLT with Competent Authority and expand the approval definition.
The amendment revises the definition framework in regulation 2 by omitting clause (vii) and inserting a definition of Competent Authority as any authority empowered under the Companies Act, 2013 or subordinate legislation to approve a scheme of merger or amalgamation. It also substitutes the expression "Competent Authority" for "NCLT" in regulations 4, 5, 7 and 9, updating the merger approval references used in the principal regulations.