Unique Identification Number procedure governs Form No. 121 declarations, sequencing, digitization, and quarterly Part B reporting.
Procedure, formats and standards are prescribed for generation and allotment of a Unique Identification Number for declarations in Part A of Form No. 121 and for quarterly furnishing of Part B by the payer. The payer must allot a 26-character UIN to each declaration, digitize paper declarations, maintain the running sequence number series, and furnish Part B within the prescribed timelines and file format on the income-tax e-filing portal, along with quarterly reporting of the declarations and UIN even where no tax has been deducted.

Central Excise exemption corrigendum corrects an entry in the tariff notification by revising the prescribed rate column.
A corrigendum to the Central Excise exemption notification corrects an entry in the tariff schedule. In the relevant column, the originally printed figure is substituted with the revised figure, thereby amending the notification as published.

Central excise corrigendum revises the notified value by substituting one figure for another in the exemption notification.
A corrigendum to Notification No. 06/2026-Central Excise corrects an entry in column (4) of the notification issued by the Government of India, Ministry of Finance, Department of Revenue. The amendment substitutes the figure '18.5' with '12' in line 17, thereby revising the applicable value stated in the notification.

State trading enterprise status extended for urea imports through Indian Potash Limited under the import policy framework.
Amendment in the import policy for urea under ITC (HS) 2022 extends the State Trading Enterprise status of Indian Potash Limited for import of urea on Government account until 31.03.2027. Import of agricultural grade urea on Government account is permitted through Indian Potash Limited, subject to paragraph 2.21 of FTP 2023 relating to imports by State Trading Enterprises, while all other terms and conditions remain unchanged.

Courier export value limit removed as FTP 2023 amendment withdraws the per-consignment cap from 1 April 2026.
Exports through a registered courier service or Foreign Post Office remain subject to notifications under the Customs Act, 1962, and to the Foreign Trade Policy and ITC(HS) export policy. The amendment to Para 9.05 of FTP 2023 removes the per-consignment value limit for courier exports, so that no value cap is prescribed for exports through courier service, with effect from 1 April 2026.

Income-tax exemption for OPELIP covers specified government grants, interest income, and tender fees subject to ongoing compliance conditions.
Income-tax exemption under section 10(46) is notified for Odisha PVTG Empowerment and Livelihoods Improvement Programme (OPELIP), a State Government authority, for specified income consisting of State Government grants, interest on fixed deposits and savings accounts refundable to the Government of Odisha, and non-refundable tender fees. The exemption is subject to conditions that OPELIP shall not undertake commercial activity, its activities and specified income shall remain unchanged, and returns shall be filed under section 139(4C)(g). Non-compliance may lead to penal action and withdrawal of the exemption.

Income tax exemption for legal services authority income covers grants, fees, deposits, and compliance conditions.
Exemption from income tax is notified for District Legal Services Authority, Panipat under clause (46) of section 10 of the Income-tax Act, 1961 in respect of specified income, including grants from legal aid authorities, government grants or donations, amounts received under court order or from other sources, recruitment application fees, and interest on bank deposits. The notification is subject to conditions that the Authority must not engage in commercial activity, must keep its activities and income profile unchanged, and must file returns in the prescribed manner.

Tax exemption for Andhra Pradesh Pollution Control Board's specified income under the Income-tax Act, subject to continuing eligibility.
The Central Government notifies the Andhra Pradesh Pollution Control Board as an eligible assessee under clause (46A) of section 10 of the Income-tax Act, 1961, for exemption of specified income. The notification is effective from assessment year 2027-28, subject to the Board continuing as a State Government-established Board under the Water (Prevention and Control of Pollution) Act, 1974, with one or more of the prescribed purposes.

Tax exemption notification for Goa Board of Secondary and Higher Secondary Education covers specified income subject to compliance conditions.
Tax exemption under section 10(46) is notified for Goa Board of Secondary and Higher Secondary Education, Goa in respect of specified income comprising government grants, fees and moneys received under the governing Act and Rules, and interest on bank deposits and investments. The exemption is subject to conditions that the Board shall not engage in commercial activity, its activities and specified income shall remain unchanged during the financial year, and it shall file its return of income under section 139(4C)(g). The notification applies for assessment years 2024-25 to 2028-29.

Tax exemption notification for Improvement Trust, Sangrur applies subject to continued statutory constitution and specified purposes.
Tax exemption is notified for Improvement Trust, Sangrur under clause (46A) of section 10 of the Income-tax Act, 1961. The notification applies from assessment year 2025-26, subject to the trust continuing under the Punjab Town Improvement Act, 1922 and retaining one or more of the purposes specified in sub-clause (a) of clause (46A). The explanatory memorandum states that retrospective effect is certified as not adversely affecting any person.

Tax exemption notification for Uttarakhand Avas and Nagar Vikas Pradhikaran applies from assessment year 2025-26 subject to statutory conditions.
Tax exemption is notified for Uttarakhand Avas and Nagar Vikas Pradhikaran under clause (46A) of section 10 of the Income-tax Act, 1961, by recognising it as an authority constituted under the Uttarakhand Urban and Country Planning and Development (Amendment) Act, 2013. The notification applies from assessment year 2025-26, subject to the authority continuing to satisfy the statutory purposes specified in the exemption provision and remaining constituted under the 2013 Amending Act.

Goods and services tax amendment tightens credit note rules, appeal pre-deposit requirements, and track-and-trace compliance.
The amendment revises the West Bengal Goods and Services Tax Act, 2017 by changing key definitions, omitting certain provisions, and aligning specified references with the Integrated Goods and Services Tax Act, 2017. It substitutes the credit note proviso, modifies return and statement provisions, and tightens appeal pre-deposit rules for orders demanding penalty without tax. It also inserts a track-and-trace mechanism for specified goods, creates a related penalty, and treats certain warehoused supplies in Special Economic Zones and Free Trade Warehousing Zones as covered by Schedule III, with no refund of tax already collected.

Central excise exemption rescission takes immediate effect, while preserving things done or omitted before the change.
Notification rescinds Notification No. 18/2022-Central Excise under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2022, with immediate effect in public interest. The rescission operates prospectively and preserves things done or omitted to be done before the rescission, thereby removing the earlier exemption notification while saving prior acts and omissions.

Central excise export exclusion removes petrol and diesel exports from notification coverage, except specified public-sector oil company exports.
Notification No. 04/2019-Central Excise is amended so that its provisions do not apply to petrol and diesel cleared for export. This export exclusion is subject to an exception: exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka remain covered by the notification. The amendment takes effect immediately.

Road and Infrastructure Cess exemption applies at nil rates to exported petrol and diesel, subject to destination restrictions.
Road and Infrastructure Cess on petrol and high-speed diesel oil under heading 2710 is subject to an export-specific exemption. The specified goods are exempt from additional duty of excise exceeding the prescribed rate, which is nil for both products. The benefit applies only to export clearances and is unavailable for Public Sector Oil Company exports to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives, or Mauritius.

Export duty exemption for petrol, diesel and aviation turbine fuel under excise law and related cess definitions
Basic excise duty and Agriculture Infrastructure and Development Cess on petrol and high speed diesel are exempted when cleared for exports, and basic excise duty on Aviation Turbine Fuel is exempted when cleared for exports or supplied as fuel to foreign going aircraft. The notification defines the relevant cess, basic excise duty, and export, and applies immediately.

Special Additional Excise Duty exemption for aviation turbine fuel excludes export clearances except specified public sector oil company exports.
Aviation Turbine Fuel falling under Heading 2710 is exempted from the whole of the Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002. The exemption does not apply to goods cleared for export, except exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius.

Special additional excise duty on aviation turbine fuel export clearances is limited to the prescribed effective rate through excess-duty exemption.
Special Additional Excise Duty on Aviation Turbine Fuel classified under tariff heading 2710, when cleared for export, is limited to an effective rate of Rs. 15 per litre. Duty otherwise leviable under section 147 of the Finance Act, 2002, read with its Eighth Schedule, is exempt only insofar as it exceeds the specified rate. The duty remains chargeable up to the prescribed effective rate.

Special Additional Excise Duty on aviation turbine fuel is prescribed through an immediate schedule amendment.
Special Additional Excise Duty is prescribed on Aviation Turbine Fuel by amending the Eighth Schedule to the Finance Act, 2002. The amendment inserts Aviation Turbine Fuel as a new entry and specifies the duty rate at Rs. 50 per litre. The notification is issued under the stated statutory powers and comes into force with immediate effect.

Aviation Turbine Fuel import exemption from additional customs duty takes effect immediately under the customs notification.
Imports of Aviation Turbine Fuel are exempted from the whole of the additional duty of customs leviable under section 3(1) of the Customs Tariff Act, to the extent equivalent to the Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002. The exemption applies to the specified tariff heading for the described goods when imported into India and comes into force with immediate effect.