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The Central Government rescinded the earlier notification declaring an SEZ for apparel proposed by M/s. Neogen Properties Private Limited after the developer sought de-notification, the State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statutory period, upon which the appellate authority will adjudicate only the remaining periods; the appeal is deemed withdrawn to the extent of that intimation for the specified historical period.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.

E-way bill exemption for vehicle road-testing allowed with bond, delivery challan and monthly reporting conditions.
Permission is granted to the taxpayer to waive the e-way bill requirement for motor vehicles removed for road testing under sub-rule (5) of rule 138A, subject to execution of a bond covering vehicle value with the jurisdictional Deputy Commissioner, removal under a pre-authenticated delivery challan (in duplicate with specified particulars), trade plate compliance, maintenance of dispatch/return records, submission of monthly accounts, provision of additional information when required, accountability for taxable goods, and revocation on non-compliance; validity limited to the prescribed financial year.

Special Courts for Companies Act offences ensure expedited trials under designated jurisdiction and procedural framework.
The Central Government, under section 435 of the Companies Act, with concurrence of the Chief Justice of the High Court of Punjab and Haryana, designates specific magistrate courts as Special Courts to ensure speedy trial of offences specified in clause (b) of sub-section (2) of section 435. The notification names the courts at SAS Nagar, Gurugram and Chandigarh and is issued by the Ministry of Corporate Affairs to allocate jurisdiction for expedited proceedings under the Companies Act.

Notification correction updates procedural rule text, fee reference, form cross-reference, and adds digital-signing exception in GST process.
Corrigendum corrects textual and cross reference errors in a prior GST notification: it clarifies rule 115's proviso to state the rule applies notwithstanding earlier chapters, amends the schedule fee reference from 118(2) to 119(2), changes the FORM 05 citation to a single rule, corrects wording in rule 2(b) to "sub section", and modifies rule 103(5) to except online, digitally signed orders from the seal requirement.

Exemption under section 10(46A): tax relief granted to notified industrial development authority subject to statutory condition.
The Central Government notifies the Yamuna Expressway Industrial Development Authority (PAN AAALT0341D) as eligible for a statutory tax exemption, effective from assessment year 2024-2025, provided the authority continues to be constituted under the Uttar Pradesh Industrial Area Development Act and continues to fulfil one or more of the qualifying purposes specified in the relevant sub clause for the exemption.

Exemption under section 10(46A) recognised for Dental Council of India, conditional on continuing statutory purposes.
Notification designates the Dental Council of India as eligible for exemption from specified income under section 10(46A) of the Income tax Act, effective from the assessment year 2024 2025, conditional on the Council continuing to be a body constituted under the Dentists Act, 1948 and carrying one or more of the purposes specified in sub clause (a) of clause (46A).

Special Economic Zone area modification: addition and de notification adjusted to redefine SEZ land extent at Panapakkam.
Central Government amends the Multi Sector Special Economic Zone at Panapakkam by adding parcels totalling 7.5030 hectares and de notifying parcels totalling 36.0785 hectares, thereby fixing the resultant SEZ area at 52.780657 hectares; the action is taken under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, and the specific parcels are enumerated in accompanying tables of survey numbers and areas.

Exemption under section 10(46A) granted to Puducherry Planning Authority, effective from assessment year 2024-25 subject to conditions.
Notification under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act notifies the Puducherry Planning Authority (PAN: AAAAP3523E) as an authority entitled to exemption from specified income, effective from the assessment year 2024-25, conditional on its continued constitution under the Pondicherry Town and Country Planning Act, 1969 and retention of one or more purposes specified in sub-clause (a) of clause (46A) of section 10.

Import restriction: colloidal and other precious metal compounds now subject to restricted import policy, effective immediately.
The import status of specified precious-metal products, including colloidal precious metals, inorganic and organic compounds of precious metals, and amalgams, has been changed from Free to Restricted, requiring import clearance and compliance with restricted-import procedures under the foreign trade framework with immediate effect.