Special Notified Zone rules expand rough-diamond import, sale and re-export access to eligible foreign diamond-market entities.
Paragraph 4.49 of the Foreign Trade Policy 2023 permits eligible foreign entities to import rough diamonds into a Special Notified Zone and undertake auction, sale and re-export on a consignment or outright basis. Eligible entities include foreign diamond-mining companies, their sightholders, and specified brokers, aggregators, tender entities and auction entities connected with rough-diamond sales, subject to applicable conditions. Activities remain under Customs supervision, while procedures for import, auction, sale and re-export of unsold rough diamonds are governed by specifications issued from time to time.

Penalty waiver applications now require prescribed disclosures, payment particulars, and a declaration foregoing appeals within the stipulated period.
Form No. 161 is prescribed for applications seeking waiver of penalty under section 440(2). Applicants must furnish assessment or reassessment order details, income and under-reported income particulars, tax and interest liability, additional income-tax payable in lieu of penalty, and payment information. The application must be verified with declarations that no appeal has been filed and none will be filed before expiry of the specified statutory period.

Customs port appointment at Dabhol Port expands authorised import, export and unloading operations for power and shipyard activities.
The revised customs port appointment for Dabhol Port covers unloading machinery and equipment for the Ratnagiri Gas and Power Private Limited Power Project, unloading liquefied natural gas and naptha, and loading imported project machinery and equipment for export. It also permits Square Port Shipyard Private Limited to unload goods for manufacturing and repairing ships, barges, similar vessels and rigs; import them for repair; and export them.

Securities-law settlement framework sets application, pricing, remedial terms, confidentiality, and fast-track mechanisms for administrative and civil proceedings.
Settlement of administrative and civil securities-law proceedings may be sought before initiation, while pending before the Board, or during an appeal. Applicants must file prescribed forms, waivers, a proposed settlement computation and fees, and ordinarily must apply within the applicable time limit. Settlement terms may include a formula-based settlement amount, disgorgement with interest, disclosures and remedial or regulatory conditions. Eligibility is restricted for specified prior rejections, pending investigations, certain defaulting persons, and matters involving serious market or investor impact. Internal and advisory committees examine proposed terms, while the Panel of Whole Time Members decides acceptance, rejection or reconsideration.

Verifiable parental and guardian consent requirements are clarified alongside data audit terminology governing Significant Data Fiduciary compliance.
Section 9(1) is corrected to clarify that a Data Fiduciary must obtain verifiable consent before processing personal data of a child or of a person with disability having a lawful guardian. Section 10(2)(c)(ii) replaces "audit" with "data audit," aligning periodic audit terminology for Significant Data Fiduciaries with the independent data auditor requirement and clarifying the intended data protection audit obligation.

Customs tariff valuation revises import values for edible oils, brass scrap, gold and silver, while retaining areca nut valuation.
Customs tariff values under section 14(2) of the Customs Act, 1962 are revised through substitution of Tables 1, 2 and 3 in the tariff-value framework. The revised values apply from 1 October 2026 and cover specified edible oils, brass scrap, gold, silver and areca nuts. Areca nuts retain a tariff value of US$ 11,574 per metric tonne without change.

Special additional excise duty on exported aviation turbine fuel is amended through substitution of the prescribed rate.
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is amended by substituting the rate specified against serial number 1 in the applicable exemption table with Rs. 10.5 per litre. The substitution takes effect from 1 October 2026 and applies to the existing framework governing duty on Aviation Turbine Fuel export clearances.

Special additional excise duty on exported petrol and diesel is revised under the central excise exemption framework.
Special additional excise duty on exports of petrol and diesel is revised by substituting the duty-rate entry in column (4) of the table against serial number 2. Exercising powers under the Central Excise Act, 1944, read with the Finance Act, 2002, the Central Government prescribes a rate of Rs. 16 per litre, effective from 1 October 2026.

RoDTEP scheme continuation preserves existing remission rates, value caps, and eligibility for designated export units.
The RoDTEP Scheme shall continue until 31 December 2026 for eligible exports by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units and Export Oriented Units. Existing rates and value caps under Appendix 4R and Appendix 4RE, applicable on 30 September 2026, shall remain unchanged. All other conditions governing scheme eligibility and operation shall continue without modification.

Minimum import price on Sulfadiazine API imports continues, preserving the existing CIF-based import condition until the extended deadline.
The Minimum Import Price condition on Sulfadiazine API imports is extended until 30 November 2026. Imports remain subject to an MIP of Rs. 1,774 per kg on a cost, insurance and freight basis. The extension preserves all existing terms and conditions of the earlier MIP measure and continues the applicable import-policy condition under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy 2023.

Minimum import price requirements for ATS-8 imports continue, preserving the existing CIF-based import restriction and associated conditions.
Minimum Import Price requirements for ATS-8 imports under specified Chapter 29 ITC HS classifications are extended until 30 November 2026. The MIP remains USD 111 per kilogram on the cost, insurance and freight value of the imported goods. All existing terms and conditions governing the import restriction continue unchanged.

Minimum import price condition for Virgin Multi-layer Paper Board continues through the extended period for covered imports.
Minimum Import Price condition on imports of Virgin Multi-layer Paper Board under Chapter 48, Schedule I, and ITC (HS) codes 48059100, 48059200, 48059300, 48109200 and 48109900 is extended until 31 March 2027. The MIP remains INR 67,220 per metric tonne on CIF value, while all other terms and conditions under the prior framework remain unchanged.

Component II RELIEF eligibility timelines extend for delivery and transshipment shipments, supporting export trade resilience amid logistics challenges.
Component II eligibility and validity timelines under the Resilience & Logistics Intervention for Export Facilitation are extended until 31 March 2027 for shipments intended for delivery or transshipment. The extension supports utilisation, trade resilience, and Indian exporters facing logistics challenges connected with the continuing West Asia Crisis, while all other existing provisions remain unchanged.

Administrative subordination of appellate income-tax officers is aligned with the jurisdiction of Principal Chief Commissioners or Chief Commissioners.
Administrative subordination of Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) is revised. They are subordinate to the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. The amendment modifies the framework for control of notified subordinate officers under section 238 of the Income-tax Act, 2025, and takes effect from publication in the Official Gazette.

Renewal of clearing corporation recognition authorises BSE Clearing Limited to operate subject to continuing regulatory compliance.
Recognition of BSE Clearing Limited as a clearing corporation is renewed for a three-year period, subject to compliance with conditions specified by SEBI from time to time and any further conditions that may be prescribed or imposed. The renewal is granted under statutory powers concerning recognition of clearing corporations and is based on the interests of trade, the securities market, and the public interest.

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 expansion makes employer and employee contributions payable while extending insurance benefits to newly covered establishments.
Employees' State Insurance coverage extends from 1 October 2026 to establishments throughout Niwari district and designated areas of 24 partially implemented districts in Madhya Pradesh. Employers and employees of covered establishments become liable to pay contributions under section 29 of the Code on Social Security, 2020. Employees of these establishments become entitled to benefits under Chapter IV relating to the Employees' State Insurance Corporation, subject to the applicable statutory framework.

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.