Infrastructure Investment Trusts regulations revised to expand liquid asset criteria, SPV classification rules, and permitted fund use.
Amendments to the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014 revise the definition of liquid assets and the special purpose vehicle framework, including treatment of PPP projects, continuation of SPV status after concession agreement termination, and eligibility of specified SPVs under regulation 18. The investment criteria are updated to include units of liquid mutual fund schemes with credit risk value of at least 10 and Class A-I or Class B-I classification, and regulation 20 is expanded to permit use of specified funds for such other purposes as may be specified by the Board.

Commencement notification brings the Constitution (One Hundred and Sixth Amendment) Act into force from 16 April 2026.
The Central Government appoints 16 April 2026 as the date on which the provisions of the Constitution (One Hundred and Sixth Amendment) Act, 2023 shall come into force, exercising the power conferred by sub-section (2) of section 1 of that Act. The notification is a commencement instrument and operates to bring the amendment into effect from the specified date.

Appeal filing limitation before the Appellate Tribunal is prescribed for backlog and future GST orders.
Limit for filing appeals before the Appellate Tribunal under the Jammu and Kashmir Goods and Services Tax Act, 2017 is prescribed for orders communicated before 1 April 2026 and for orders communicated on or after that date. Appeals against orders communicated before 1 April 2026 may be filed up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 may be filed within three months from the date of communication of the order.

Income-tax form corrections standardise references, numbering, and verification language across rules, notes, and prescribed compliance formats.
A corrigendum to the Income-tax rules under the Income-tax Act, 2025 makes extensive drafting and formatting corrections across multiple provisions, notes, forms, tables and verification clauses. The amendments substitute incorrect section and rule references, correct spelling and typographical errors, renumber headings, sub-items and notes, and revise captions and cross-references in prescribed formats. It also standardises form content by replacing repeated references such as PAN/Aadhaar with PAN, omitting Aadhaar columns in certain entries, and revising verification language from my/our to my in several places.

Common adjudicating authority appointed for multiple customs show cause notices against one noticee under the Customs Act.
Common adjudicating authority appointed for multiple show cause notices issued to M/s. Control Components India (P) Ltd. under the Customs Act, 1962. The designated customs officer is empowered to exercise the powers and discharge the duties of the officers named in the notices, so that the notices concerning the same noticee are adjudicated before a single authority. The notification records the noticee, the relevant show cause notices, the original adjudicating authorities, and the appointed common adjudicating authority.

Fit and proper person standards tightened for intermediaries through revised reporting, hearing, replacement, and divestment requirements.
The amendment regulations revise the definition of days as calendar days and update the Schedule II fit and proper person framework by altering the disqualification events, adding a reporting obligation, and requiring a reasonable opportunity of being heard before a declaration that a person is not fit and proper. They also clarify the limited effect of adverse declarations against associates or group entities, and prescribe replacement, voting restriction, and divestment requirements for persons declared not fit and proper, failing which the fit and proper criteria may be invoked against the intermediary.

Tariff value revisions for edible oils, brass scrap, areca nuts, gold and silver reshape customs valuation and import classification.
Tariff values are revised for specified imported goods under the Customs Act, 1962 by substituting the tariff value tables in the principal customs notification. The revised schedule fixes customs tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap, areca nuts, gold in specified forms, and silver in specified forms, including separate treatment for certain gold and silver imports where benefits under designated customs entries are availed.

ESI medical benefit extension for families of insured persons takes effect in specified Mizoram districts from April 2026.
Medical benefit under Regulation 95-A of the Employees' State Insurance (General) Regulations, 1950 is extended to the families of insured persons in specified districts of Mizoram, effective from 1 April 2026. The notification is issued under the Code on Social Security, 2020 and the linked regulatory provisions governing extension of ESI medical benefits.

ESI family medical benefit extended to insured persons' families in selected Meghalaya districts from 1 April 2026.
Medical benefit under Regulation 95-A of the Employees' State Insurance (General) Regulations, 1950 is extended to the families of insured persons in specified districts of Meghalaya. The extension applies to the areas of West Khasi Hills, South West Khasi Hills, Eastern West Khasi Hills and East Jaintia Hills, and takes effect from 1 April 2026 under the powers conferred by the Code on Social Security, 2020.

ESI medical benefit extension for families of insured persons takes effect across Kakching district from 1 April 2026.
Medical benefit under Regulation 95-A of the Employees' State Insurance (General) Regulations, 1950 is extended to the families of insured persons in all areas of Kakching district, Manipur, with effect from 1 April 2026.

Import policy for Glufosinate and its salts adds a restricted threshold based on CIF value and anti-dumping duty.
Import policy for Glufosinate and its salts under Chapter 38 is revised for specified HS codes for six months. Imports are treated as restricted where the combined CIF value and any applicable anti-dumping duty, on a per kilogram basis, is less than INR 1,154. For the entry relating to goods specified in Supplementary Notes 7 and 8, the registration and Insecticides Act compliance condition continues alongside the revised restriction.

Central excise exemption for high speed diesel oil exports is amended to increase the applicable rate immediately.
The Central Government amended the existing Central Excise exemption notification governing exports of high speed diesel oil outside India by substituting the rate entry in the relevant table, thereby increasing the specified rate applicable to that export category. The amendment was issued under the Central Excise Act, 1944 read with the Finance Act, 2018, and was made operative with immediate effect.

Special additional excise duty on aviation turbine fuel exports revised by substituting the applicable rate in the notification.
The special additional excise duty on exports of aviation turbine fuel outside India is amended by substituting the applicable rate in the earlier exemption notification, so that the entry in the relevant table now reads Rs. 42 per litre. The amendment is issued under the Central Excise Act, 1944 read with the Finance Act, 2002, and is stated to be made in the public interest.

Special Additional Excise Duty on high speed diesel exports is amended through an immediate rate revision.
The Central Government amends the existing excise notification governing Special Additional Excise Duty (SAED) on exports of high speed diesel oil outside India. The amendment substitutes the rate entry in the relevant table so that the duty applicable against the specified serial number is revised to a higher rate and takes effect immediately.

Road and Infrastructure Cess on High Speed Diesel oil increased through immediate amendment to the tariff schedule.
The Central Government amended the Sixth Schedule to the Finance Act, 2018 to increase the Road and Infrastructure Cess applicable to High Speed Diesel oil. The notification substitutes the entry against Item No. 2 with a revised tariff rate of Rs. 36 per litre and states that the amendment takes effect immediately.

Special Additional Excise Duty on high speed diesel oil increased through an immediate tariff amendment.
The Central Government amends the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to high speed diesel oil. The existing entry against Item No. 2 is substituted with the revised tariff rate of Rs. 24 per litre, and the notification comes into force with immediate effect.

Income tax return form corrigendum clarifies the placement of a General Information entry in the prescribed format.
A corrigendum revised the income-tax return form notification by directing that, in Part A, General Information, row (A10), the words "Wrong heads of income chosen" be placed on a separate line after "Loss not reported correctly (In case of reduction of loss)". The correction concerns the formatting and placement of the entry in the prescribed form.

Income-tax return form corrections update schedule entries, internal references, and layout details across multiple return schedules.
Income-tax return Form 7 was corrected by a corrigendum to Notification No. 50/2026. The amendments change schedule layout and cross-references, including interchanging greyed and blank cells, omitting specified entries in Schedule CG, inserting a new sub-row for pass through income or loss in the nature of short term capital gain, and correcting references in Part B-TI. Further corrections were made in Schedule OS and Schedule CYLA to adjust cell shading and internal references.

Income tax return form corrigendum corrects schedule references, row numbers, and capital gains disclosure entries across prescribed annexures.
A corrigendum to the Income-tax Return Form 6 notification corrects multiple drafting and cross-reference errors in the prescribed return schedules. The amendments include substitution of the word "Equity" for an incorrect heading, correction of row numbering in the profit and loss schedule, and revision of a formula reference in the business profits schedule. Further corrections are made in the capital gains and related disclosure schedules, including insertion of a new entry for pass-through income or loss in the nature of short-term capital gain, omission of certain rows, substitution of internal cross-references, replacement of schedule references, omission of specified columns, correction of references in the unexplained deposits schedule, and adjustment of row references in the MAT credit schedule.

Income-tax return form corrections refine Schedule CG and Schedule UD references in the notified return format.
Income-tax return form corrections were made by corrigendum to the notified Income Tax Return Form 5. The amendment substitutes the expression in Schedule CG, row A8, so that the amounts are to be read as "(A8a + A8b + A8c)" instead of "(A8a A8b + A8c)". A further correction was made in Schedule UD, row v, columns (4) and (5), where the references to BFLA are to be read as "(3xv of BFLA)" and "(4xv of BFLA)" instead of "(3xvi of BFLA)" and "(4xvi of BFLA)".