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    Amendment in Notification No. S.O. 4852 (E), dated the 23rd October, 2025 - Reconstitution of Regional Directors under Section 396 of the Companies Act, 2013
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    Reconstitution of Regional Directors: the effective date in the Companies Act notification is changed to 16th February 2026.
    The Central Government, under Section 396(1) of the Companies Act, 2013, amends the principal notification S.O. 4852(E) by substituting in paragraph 2 the date "1st January, 2026" with "the 16th February, 2026" for the reconstitution of Regional Directors; the amendment is effected by S.O. 6115(E) dated 30 December 2025 and cites the original Gazette publication.
    Seeks to amend Notification No. S.O. 4851 (E), dated the 23rd October, 2025 - Establishing the Regional Directors U/s 68A of Limited Liability Partnership Act, 2008
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    Limited Liability Partnership notification amended to change the operative date from 1 January 2026 to 16 February 2026.
    The Central Government amends the earlier notification establishing Regional Directors by substituting, in paragraph 2, the figures, letters and word "1st January, 2026" with the words, figures and letters "the 16th February, 2026", thereby revising the operative date in the principal notification S.O. 4851(E).
    Seeks to amend Notification No. S.O. 4849 (E), dated the 23rd October, 2025 - Establishing Registrars for LLP Administration under Section 68A of the LLP Act, 2008
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    Limited Liability Partnership administration effective date postponed to 16 February 2026 by government notification amendment.
    Substitutes the commencement date in the notification establishing Registrars for LLP administration: replaces "1st January, 2026" with "the 16th February, 2026" under powers conferred by sub-sections (1) and (2) of section 68A of the Limited Liability Partnership Act, 2008, thereby postponing the implementation timetable of the Registrar framework set out in the principal notification S.O. 4849(E).
    Amendment in Notification No. S.O. 4850 (E), dated the 23rd October, 2025 - Establishing the Registrars for Companies Administration under Section 396 of the Companies Act, 2013
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    Companies Administration notification delays registrars' operative date from 1 Jan 2026 to 16 Feb 2026.
    The Central Government amends the earlier Gazette notification establishing Registrars for Companies Administration by substituting in paragraph 2 the date "1st January, 2026" with "the 16th February, 2026", pursuant to its delegated authority under the Companies Act; the amendment cites the principal notification and its Gazette publication.
    Draft of Code on Wages (Central) Rules, 2025
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    Minimum wages and wage compliance rules under the Code on Wages set wage norms, records, deductions, bonus and claim procedures.
    Prescribes draft Central rules under the Code on Wages, 2019 for minimum wages, floor wage, payment of wages, bonus, claims, registers, forms, and Central Advisory Board procedure. The rules fix wage computation norms based on a standard working-class family, regulate dearness allowance revision, working hours, weekly rest, night shifts, deductions, advances, fines, bonus set on and set off, and the handling of undisbursed dues. They also require prescribed employee records, wage slips, annual returns, and complaint and appeal procedures, while updating occupational skill classifications in Schedule E.
    Draft of Code on Social Security (Central) Rules, 2025
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    Social security rules consolidate registration, benefits, governance and claims procedures under the Code on Social Security framework.
    Draft Code on Social Security (Central) Rules, 2025 consolidate the procedural framework for the Code on Social Security, 2020, including definitions, registration and cancellation of establishments, governance of social security bodies, and procedural rules for provident fund, employees' state insurance, gratuity, maternity benefit, employment information, and employees' compensation. The draft supersedes several earlier central labour rules, preserves acts done before supersession, invites objections and suggestions within forty-five days, and prescribes electronic filing, portal-based compliance, meeting procedures, benefit conditions, appeal mechanisms, and detailed forms for administration.
    Draft of Occupational Safety, Health and Working Conditions (Central) Rules, 2025
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    Occupational safety and working conditions rules set registration, reporting, licensing, and mine safety compliance requirements for employers.
    Draft Occupational Safety, Health and Working Conditions (Central) Rules, 2025 prescribe the central compliance framework for implementation of the Occupational Safety, Health and Working Conditions Code, 2020. The rules provide for electronic registration, appeals, accident and disease reporting, employer and employee duties, and the constitution and functioning of advisory and technical bodies. They also regulate safety committees, safety officers, women's night work, contract labour licensing, migrant worker measures, audio-visual worker agreements, and extensive mine safety, medical, rescue and training requirements.
    Draft of Industrial Relations (Central) Rules, 2025
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    Industrial relations procedure rules set the framework for settlements, bargaining bodies, standing orders, disputes, layoffs and worker reskilling.
    Industrial Relations (Central) Rules, 2025 prescribe the forms, authorities, time-limits, electronic modes, registers and procedural requirements for implementing the Industrial Relations Code, 2020. The rules govern settlements, Works Committees, Grievance Redressal Committees, negotiating unions and negotiating councils, model standing orders, notice of change, arbitration, conciliation, strikes and lock-outs, lay-off, retrenchment and closure, a Worker Re-Skilling Fund, compounding of offences, protected workers, complaints, enquiries and maintenance of records.
    Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
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    Fixation of tariff values for edible oils, brass, gold, silver and areca nut; new tables effective 31 December 2025.
    The Central Board of Indirect Taxes & Customs substitutes TABLE 1, TABLE 2 and TABLE 3 of Notification No. 36/2001 Customs (N.T.) to fix tariff values for specified edible oils, brass scrap (all grades), gold and silver in prescribed forms, and areca nut, recording specific US$ values for each listed entry and noting unchanged values where applicable; the substitution comes into force on 31 December 2025.
    Seeks to amend Notification No. 43/2025-Customs, dated the 30th September, 2025 - Amends the first tranche of tariff concessions under India-EFTA (Iceland)
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    India EFTA (Iceland) tariff concessions amended: substituted tariff schedule prescribing duty and cess rates, effective 1 Jan 2026.
    Central Government amends Notification No. 43/2025 Customs by substituting the TABLE with a revised tariff schedule prescribing Basic Customs Duty, Agricultural Infrastructure and Development Cess and Health Cess rates against a comprehensive list of tariff items (HS codes), including multiple zero duty entries and specified percentage rates; the change implements the first tranche of India EFTA (Iceland) tariff concessions and takes effect from 1 January 2026.
    Seeks to amend Notification No. 42/2025-Customs, dated the 30th September, 2025 - Amends the first tranche of tariff concessions under India-EFTA (Norway)
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    Customs notification updates tariff table setting BCD, AIDC and health cess rates for listed goods, effective 1 Jan 2026.
    Substitutes the TABLE in Notification No. 42/2025 Customs with a new TABLE setting Basic Customs Duty, Additional Import Duty and Health Cess rates for listed tariff items, implementing the first tranche of India EFTA (Norway) tariff concessions and making the revised duty schedule effective from 1 January 2026.
    Seeks to amend Notification No. 41/2025-Customs, dated the 30th September, 2025 - Amends the first tranche of tariff concessions under India-EFTA (Switzerland)
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    Customs tariff concessions under India EFTA (Switzerland) amended: substituted tariff tables set new BCD, AIDC and health cess rates, effective 1 Jan 2026.
    Substitutes TABLE I and TABLE II of Notification No. 41/2025 Customs by listing tariff items with new Basic Customs Duty, Additional Industrial Development Cess and health cess rates for the India-EFTA (Switzerland) first tranche of concessions, and declares the substituted schedules to come into force from the commencement date specified in the notification.
    Seeks to amend Notification No. 62/2022-Customs, dated the 26th December, 2022 - Levy of Custom duty on Specified goods when imported into Republic of India from Australia
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    Customs duty rates amended: tariff tables replaced to set BCD and AIDC rates for specified imports, effective 1 Jan 2026.
    The Central Government, under section 25(1) of the Customs Act, 1962, issues Notification No. 50/2025 Customs substituting TABLE I and TABLE II of Notification No. 62/2022 Customs. TABLE I lists tariff items with assigned Basic Customs Duty rates (including numerous 0.0% entries and specified percentage rates). TABLE II prescribes selected tariff items with BCD and Additional Import Duty (AIDC) rates, including CIF based AIDC thresholds for specified alcoholic products. The amendments take effect from 1 January 2026.
    Seeks to amend Notification No. 32/2025-Customs (ADD), dated the 12th November, 2025
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    Hot rolled flat steel imports: anti-dumping duty to be calculated net of any safeguard duty payable.
    An explanatory note is inserted into Notification No. 32/2025-Customs (ADD) stating that, because safeguard duty has been imposed on the subject goods, the anti-dumping duty payable shall be the anti-dumping duty mentioned in column (7) of the Table, minus the safeguard duty payable, if any.
    Amendment in Notification No. 26/2018-State Tax (Rate), dated 29.01.2020
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    Nominated Agency definition under Telangana SGST exemption framework is revised by reference to specified entities in Customs notification lists.
    Telangana SGST exemption notification is amended to replace the definition of "Nominated Agency". The revised definition includes entities specified in Lists 13, 14 and 15 appended to Table I of the referenced Customs notification. Issued under the State Government's exemption power on the GST Council's recommendations, the amendment takes effect from 1 November 2025.
    Approval under Section 35(1)(ii) of the Income Tax Act, 1961 for Scientific Research -Cancer Institute’ (W.I.A), Chennai
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    Cancer Institute (W.I.A) approved for scientific research tax recognition for assessment years 2027 28 to 2031 32.
    Approval is granted to Cancer Institute (W.I.A) (PAN: AAATC2259F) for recognition as an institution engaged in scientific research under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961 read with Rules 5C and 5E of the Income tax Rules, and is applicable for assessment years 2027 28 to 2031 32.
    Seeks to impose safeguard duty on “Non-Alloy and Alloy Steel Flat Products”
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    Non-Alloy and Alloy Steel Flat Products now subject to graduated safeguard duty on imports with specified price and country exemptions.
    Imposes a safeguard duty on specified Non-Alloy and Alloy Steel Flat Products under tariff headings 7208-7226, following findings of injury from increased imports. Duties are ad valorem: 12% (21 Apr 2025-20 Apr 2026), 11.5% (21 Apr 2026-20 Apr 2027) and 11% (21 Apr 2027-20 Apr 2028), with non-application for imports at or above specified CIF price thresholds for five product categories and country-specific exclusions for certain developing countries; import price means assessable value and exchange rates follow Customs notifications.
    Central Government adds an area of 0.31 hectares and de-notifies an area 11.59 hectares thereby making resultant area as 19.97 hectares at Hill No. 3, Village Madhurawada Visakhapatnam Rural Mandal, Visakhapatnam District, in the State of Andhra Pradesh
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    IT/ITES SEZ at Madhurawada: 0.31 ha added and 11.59 ha de notified, resultant area 19.97 ha by notification.
    The Central Government, under the Special Economic Zones Act and rule 8 of the SEZ Rules, has added 0.31 hectares (survey no. 410) and de-notified 11.59 hectares of the IT/ITES SEZ at Hill No. 3, Madhurawada, resulting in a revised SEZ area of 19.97 hectares, effected by notification S.O. 6117(E) dated 29-12-2025.
    Central Government de-notifies an area of 1.3510 hectares, thereby making resultant area as 1.0780 hectares at Kokapet Village, Gandipet Mandal, Ranga Reddy District, in the State of Telangana
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    Special Economic Zone at Kokapet Village reduced by 1.3510 hectares to a resultant 1.0780 hectares.
    The Central Government de-notifies 1.3510 hectares from the Kokapet Village Special Economic Zone, reducing the SEZ to 1.0780 hectares. The notification lists the specific survey numbers and areas for the de-notified parcels, records that the State government approved the proposal and the Development Commissioner recommended it, and states that the de-notified land will be used for infrastructure aligned with the SEZ's objectives and will conform to State land use guidelines and master plans.
    Allowing Export of 50,000 MT of Organic Sugar per financial year
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    Organic sugar exports under HS 17011490 and 17019990 allowed with a 50,000 MT annual ceiling and FTP/APEDA compliance.
    Export of organic sugar under HS Codes 17011490 and 17019990, previously 'Restricted', is now allowed subject to an overall export ceiling of 50,000 MT per financial year and compliance with procedures under the Foreign Trade Policy, 2023 and modalities prescribed by APEDA.

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      Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026. - FEMA 23(R)/2026-RB - Foreign Exchange Management

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      Export and import of goods and services: declarations, timelines, authorised dealer oversight, and mandatory reporting requirements.
      These Regulations require exporters to submit an Export Declaration Form (EDF) Summary

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      ActsIncome Tax