Income-tax payer information sharing enables identification of eligible beneficiaries under the farmer loan waiver scheme.
Income-tax payer information sharing is authorised under section 258(1)(b) of the Income-tax Act, 2025. The Principal Secretary, Cooperation, Marketing and Textile Department, Government of Maharashtra, is specified for receiving information to identify eligible beneficiaries under the Punyashlok Ahilyadevi Holkar Farmer Loan Waiver Scheme, 2026.

IFSC tax withholding exemption allows non-deduction on specified payments when eligible units furnish annual declarations and meet registration conditions.
Specified payments to eligible IFSC Units may be made without tax deduction at source where the unit claims the section 147 deduction and furnishes a verified Form No. 1(N) declaration. Covered receipts include interest, professional or technical fees, commissions, brokerage, dividends and specified financial-service fees. The payee must remain a registered IFSC Unit, satisfy the applicable regulatory requirements, and declare its opted twenty consecutive tax years. The payer may stop deduction only after receiving the declaration and must report the non-deducted payments in the prescribed tax-deduction statement.

Customs event-import exemption permits extension of the prescribed period where sufficient cause is shown in an individual case.
Customs exemption for goods imported for display or use at specified events is amended to allow the Board, on sufficient cause being shown in an individual case, to extend the prescribed two-year period by such further period as it considers fit. The amendment inserts an additional proviso in the relevant condition and consequentially renumbers the following proviso.

Anti-dumping duty extension keeps the levy on arylides imports in force until January 2027 unless amended earlier.
Anti-dumping duty on Aceto Acetyl Derivatives of aromatic or heterocyclic compounds, also known as Arylides, originating in or imported from China, is continued by amending the principal customs notification. The inserted paragraph provides that, notwithstanding the earlier duration specified in the notification, the anti-dumping duty remains in force up to and inclusive of 13 January 2027, unless revoked, superseded, or amended earlier.

Electronic evidence examination now includes naval cyber laboratory expertise for computer media and mobile device forensics.
Cyber Forensic Laboratory, Navy Cyber Group, Naval Headquarters, is notified as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its authorised scope covers computer media forensics, excluding floppy disk drives, and mobile device forensics. The earlier 2024 Gazette designation is rescinded.

Drone forensic electronic-evidence examination is assigned to a designated laboratory with authority limited to drone forensics.
Designation of the Special Instruments Wing, Border Security Force, Central Drone Forensic Lab as an Examiner of Electronic Evidence is made under section 79A of the Information Technology Act, 2000. The designation applies within India, with its authorised scope limited to drone forensics.

Electronic evidence examination covers computer media and mobile device forensics, while floppy disks remain outside the authorised scope.
Section 79A of the Information Technology Act, 2000 designates the Cyber Forensic Division of the State Forensic Science Laboratory, Jaipur, Rajasthan, as an Examiner of Electronic Evidence within India. Its authorised scope covers Computer (Media) Forensics, excluding floppy disks, and Mobile Devices Forensics. Examination authority is confined to those specified electronic-evidence categories.

Electronic evidence examination expands through designation of a specialised forensic university for computer media and mobile device forensics.
National Forensic Science University, Goa, is designated as an Examiner of Electronic Evidence under section 79A of the Information Technology Act, 2000, with effect throughout India. Its authorised scope is confined to Computer (Media) Forensics and Mobile Devices Forensics. The designation identifies two distinct forensic domains for electronic-evidence examination.

Electronic evidence examination is assigned to a designated forensic laboratory for computer-media and mobile-device forensics.
Central Government designates the Directorate of Forensic Science Laboratories, Mumbai, Maharashtra, as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. The authorised scope comprises computer-media forensics and mobile-device forensics.

Electronic evidence examiner designation covers computer media and mobile-device forensics within India's authorised institutional scope.
Central Government designates the Central Forensic Science Laboratory, Kolkata, as an Examiner of Electronic Evidence within India under section 79A of the Information Technology Act, 2000. Its examination authority is confined to computer-media forensics and mobile-device forensics, establishing its electronic-evidence examination remit within those specified technical areas.

Special Economic Zones compliance period extended as Form H and Annexure-I are amended under the revised rules.
The Special Economic Zones (Second Amendment) Rules, 2026 amend the Special Economic Zones Rules, 2006 with effect from publication in the Official Gazette. Form H, Condition 7 is changed by substituting "one hundred eighty days" with "nine months", extending the prescribed compliance period. Annexure-I, item (1) is also revised by replacing "second quarter" with "third quarter".

GSTR-3B return filing deadline for March 2026 is extended for registered persons under the prescribed monthly return framework.
The GSTR-3B return filing deadline for March 2026 is extended until 21 April 2026 for registered persons required to furnish returns under the prescribed monthly return framework of the Delhi Goods and Services Tax law. The extension takes effect from 20 April 2026.

Customs exemption for lithium ion cell manufacturing capital goods is consolidated through a revised and expanded equipment list.
Customs exemption notification amends the principal entry for capital goods used in the manufacture of Lithium Ion Cell by substituting the existing serial entries with a single consolidated list. The revised entry expands and reorganises the specified plant, machinery, systems and ancillary equipment covered under the notification, including equipment for mixing, coating, pressing, winding, filling, testing, welding, sorting, formation, recovery, treatment and inspection in lithium-ion cell production.

BCD exemption for wireless charging components extends to specified inputs used in inductor coil module manufacture.
BCD exemption is extended to specified goods used in the manufacture of Inductor Coil Module for wireless charging of cellular mobile phones, subject to the stated condition of end use. The amendment covers nano-crystalline assembly, E-shield, PET liner, PC shim with Z-liner, main stranded coil and NFC coil, and NdFeB magnets, and the exemption is time-bound, ceasing after 31 March 2029.

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.

Cyber incident response staff service conditions align pay, benefits, pension, leave and discipline under public-service employment standards.
Service conditions for CERT-In officers and employees other than the Director General adopt Central Government standards for pay, allowances, housing, travel and medical facilities. National Pension System and gratuity arrangements apply subject to stated exclusions, while deputationists remain subject to applicable parent-organisation retirement schemes. Central Civil Services leave, leave travel concession, conduct and disciplinary frameworks apply, with appointing and disciplinary authority allocated by equivalent Group A, B and C status.

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.