Import restriction expanded to include osmium and ruthenium alloys containing gold, tightening import policy for select precious-metal items.
The corrigendum broadens the Import Policy Condition for the listed ITC (HS) codes: the previous restriction on Iridium alloy containing gold beyond the specified threshold is extended to include osmium alloy and ruthenium alloy containing gold for both the "Unwrought or in powder form" and "Other" subheadings, classifying those imports as Restricted.

Certification requirement: Managers of alternative investment funds must ensure a key investment team member obtains specified NISM certification by deadline.
The CAPS Regulations notification mandates that at least one key personnel in the key investment team of an Alternative Investment Fund manager obtain an approved certification from the National Institute of Securities Market by passing one of the specified NISM Series XIX examinations; Category One and Two managers may rely on Series XIX C or Series XIX D, while Category Three managers may rely on Series XIX C or Series XIX E, with existing funds required to secure certification by the prescribed deadline and the earlier related notification rescinded.

Double taxation avoidance: Protocol strengthens non discrimination, information exchange, mutual agreement and tax collection cooperation between states.
Notification under section 90 gives effect to a Protocol amending the India-Oman tax treaty: it updates the preamble to target treaty shopping, clarifies competent authorities and tax year treatment, revises dual resident tie breaker rules for entities, inserts an associated enterprise adjustment mechanism, reduces withholding benchmarks for royalties and technical fees, adds a Non Discrimination Article, strengthens the Mutual Agreement Procedure with a three year presentation window, modernises Exchange of Information rules, and adds assistance in collection and an entitlement to benefits provision.

Tariff classification correction amends commodity codes in an anti-dumping duty notification, substituting a duplicate code with the correct code.
Corrigendum amends the commodity codes in the TABLE at SN 6 of Notification No. 20/2025-Customs (ADD), replacing the previously published sequence with a revised sequence that substitutes the erroneous duplicate code with the intended tariff item, thereby updating the list of tariff items in column (2) for that entry.

Export of offshore support vessels permitted under amended FEMA regulations, subject to mandatory re-import into India.
The 2025 amendment inserts a new sub regulation after regulation 4(c) to include tugs or tug boats, dredgers and vessels used for providing offshore support services within the export regulations, on the condition that such vessels are re imported into India; the amendment takes effect upon publication in the Official Gazette.

Exemption under section 10(46A): Food Safety and Standards Authority of India notified as exempt authority, subject to continuing purposes.
Notification designates the Food Safety and Standards Authority of India as an authority for purposes of the exemption under clause (46A)(b) of section 10, identifying the entity by PAN and its constituting statute, with effect from assessment year 2026-2027, conditional on the entity continuing as an authority under the Food Safety and Standards Act, 2006 and retaining one or more purposes specified in sub clause (a) of clause (46A) of section 10.

Anti-dumping duty imposed on tertiary butoxide imports to address dumping and protect domestic industry, with specified origin- and producer-specific rates.
Anti-dumping duty is imposed on Potassium Tertiary Butoxide (KTB) from China PR and the USA and on Sodium Tertiary Butoxide (STB) from China PR, with duty rates specified per metric tonne in USD in a table distinguishing a named producer (GenChem & GenPharm (Changzhou) Co., Ltd.) and other producers by country of origin and export. The duties apply for five years from Gazette publication and are payable in Indian currency using exchange rates notified under section 14 of the Customs Act, with the relevant date being presentation of the bill of entry under section 46.

Anti-dumping duty amendment on decor paper modifies duty table to specify producer-specific duties and product scope.
Amendment substitutes the duty table in Notification No. 77/2021 Customs (ADD) to revise the anti-dumping duty entries for decor paper. The new table specifies tariff items, a detailed product description and exclusions, producer specific duties for named Chinese manufacturers, and a residual duty for other exporters or origins, including treatment of imports where country of export differs from country of origin. The amendment implements the designated authority's mid term review recommendations under the Customs Tariff Act and the Anti dumping Rules.

De-notification of Special Economic Zone permitted after developer proposal, state NOC, and administrative recommendation, subject to prior acts.
The Central Government rescinded the earlier notification declaring an SEZ for apparel proposed by M/s. Neogen Properties Private Limited after the developer sought de-notification, the State Government issued a No Objection Certificate confirming land use conformity post-de-notification, and the Development Commissioner recommended rescission; the action is taken under the proviso to the SEZ Rules and preserves acts done or omitted before rescission.

Special Economic Zone designation enables a manufacturing zone and establishes an Approval Committee and ICD status for customs.
Notification designates 11.549 hectares at Itigatti Village, Dharwad, as a Special Economic Zone for exclusive manufacturing of electronic components, following approval under section 3 of the SEZ Act. It specifies the land by survey numbers and area, constitutes an Approval Committee under section 13 for purposes of section 14 with listed ex officio members and a developer representative as special invitee, and declares the zone to be deemed an Inland Container Depot under section 7 of the Customs Act.

Special Economic Zone designation enables semiconductor manufacturing at Sanand and creates an Approval Committee with deemed ICD status.
Notification designates 37.64 hectares at Sanand as a Special Economic Zone for exclusive semiconductor manufacturing by M/s. Micron Semiconductor Technology India Private Limited, following grant of a letter of approval. It lists the survey numbers comprising the notified area, constitutes an Approval Committee with specified ex officio members and a developer representative as special invitee, and declares the zone to be deemed an Inland Container Depot for customs purposes.

Refund limitation: no refund where tax already discharged for entire period and appeals can be limited to other periods.
Amendment to rule 164 clarifies that no refund shall be available for tax, interest or penalty already discharged in full before the amendment where a demand notice covers both the statutory historical period and other periods. It further allows an appellant to intimate that they will not pursue the appeal with respect to the statutory period, upon which the appellate authority will adjudicate only the remaining periods; the appeal is deemed withdrawn to the extent of that intimation for the specified historical period.

Export Obligation period clarified: textiles follow standard Handbook procedure, restriction now limited to chemical products.
The amendment clarifies that export obligation for imports of inputs subject to mandatory Quality Control Orders under Advance Authorisation, EOU and SEZ follows the standard timeline in the Handbook of Procedures, while the previously applied restricted export obligation period is now confined solely to chemical products notified by the Department of Chemicals & Petrochemicals, removing the prior restriction on textile products.

Anti-dumping duty on Linear Alkyl Benzene imposed to counter dumping and remove injury to domestic industry.
Anti-dumping duty is imposed on Linear Alkyl Benzene imports from Iran and Qatar based on findings of dumping, material injury and price undercutting. The notification prescribes specific duty rates per metric tonne in USD tied to country of origin, export and producer combinations as listed in the Table. The duty is payable in Indian currency for a period of five years from notification publication. The applicable exchange rate for conversion of USD amounts shall be as notified under section 14 of the Customs Act, with the relevant date being presentation of the bill of entry under section 46.

Tax deduction relief for IFSC units requires payer receipt of statement before withholding and specified reporting obligations.
No deduction of tax shall be made under specified TDS provisions on listed payments to Units in an International Financial Services Centre, subject to the payee furnishing a verified statement-cum-declaration in Form No. 1 covering the ten consecutive assessment years for which section 80LA is opted; upon receipt the payer must not deduct tax and must report such payments in TDS returns, with relief limited to income from the Unit's approved IFSC business and administrative procedures for secure data handling prescribed.

Tax exemption for notified regulatory authority covers specified non-commercial receipts subject to activity and filing conditions.
Notification grants tax exemption under section 10(46) to the 'Forum of Regulators' for government grants, membership fees from central and state electricity regulatory commissions, and interest on bank deposits, subject to conditions that the Forum shall not engage in commercial activity, that its activities and the nature of the specified income remain unchanged across the financial years, and that it files income-tax returns as required by clause (g) of sub-section (4C) of section 139; the notification is made retrospective for specified past financial years.

Exemption under Section 10(46) extends tax-exempt status to Kerala Toddy Workers' Welfare Fund Board subject to conditions.
Exemption under section 10(46) is notified for Kerala Toddy Workers' Welfare Fund Board in respect of sums received under the Kerala Act, member contributions, and interest on bank deposits. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and income nature across the financial years, and filing returns as required by clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to assessment years 2022-2023 to 2025-2026 and is applicable for assessment year 2026-2027.

Anti-dumping duty on Pretilachlor imports from China PR imposed for five years across specified producers and tariff items.
Anti-dumping duty is imposed on imports of Pretilachlor in any of its form and its intermediate, 2,6-diethyl-n-(2-propoxy ethyl) aniline (PEDA) originating in or exported from China PR, after findings of dumping, material injury, and price undercutting. The duty applies to specified tariff items, with producer-wise rates for named producers and a residual rate for other producers. The measure remains in force for five years from publication, unless revoked, superseded, or amended earlier.

Anti-dumping duty on acetonitrile imports to counter dumping and protect the domestic industry.
Imposition of anti dumping duty on Acetonitrile after designated authority findings of dumping and material injury; duties are specified by tariff heading, country of origin/export, and producer (including named Chinese producers and other producer groupings), with rates expressed in foreign currency per unit and payable in Indian currency. The duties apply for a statutory term from the date of publication and the exchange rate for conversion is as prescribed by Ministry of Finance notifications, with the bill of entry presentation date as the relevant date.

Anti-dumping duty on aluminium foil imposed; definitive rates apply to named Chinese producers and other exporters.
Definitive anti-dumping duty is imposed on imports of aluminium foil up to 80 micron originating in or exported from China PR, following findings of dumping, material injury to domestic industry, and causation by dumped imports. The notification prescribes tariff classifications, producer-specific and residual duty rates per metric tonne in US dollars applicable to named and other producers and exporters, lists specific exclusions to the product scope, and provides that the duty is effective for five years from the provisional imposition and payable in Indian currency with exchange rates determined under the Customs Act.