Special Additional Excise Duty on exported Aviation Turbine Fuel is effectively capped through a specified per-litre exemption rate.
Special Additional Excise Duty on Aviation Turbine Fuel under heading 2710, when cleared for export, is exempted only to the extent it exceeds the prescribed effective per-litre rate. The framework retains duty liability at that rate. Following successive substitutions, the rate applicable from 1 October 2026 is Rs. 10.5 per litre; prior substitutions govern the respective earlier rate periods.

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.

Special additional excise duty applies to exported petrol and diesel, subject to exclusions for specified public sector company exports.
Special Additional Excise Duty on petrol and high speed diesel oil cleared for export is restricted through a conditional exemption. Duty is payable only up to the specified per-litre rates for petrol and diesel. The treatment applies solely to export clearances and excludes exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius. The applicable rates and territorial exclusion have been revised through subsequent amendments.

Special Additional Excise Duty on petrol and diesel is amended for domestic consumption, with exports excluded from the notification.
Special Additional Excise Duty on petrol and diesel for domestic consumption is amended by substituting the duty entry for one product with Rs. 3 per litre and the other with Nil. A further exclusion provides that goods cleared for export are not covered by the notification. The amended arrangement takes effect immediately.

Excise export rebate restrictions apply to petrol, diesel and aviation turbine fuel, with a limited export exception for public sector oil companies.
The Central Excise (Amendment) Rules, 2026 insert an identical proviso in rule 18 and rule 19 of the Central Excise Rules, 2017. The proviso excludes motor spirit, high-speed diesel oil and aviation turbine fuel from the operation of those rules, except when exported by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka. The amendment takes immediate effect and restricts rebate and duty-free export treatment for the specified petroleum products.

Special Economic Zone de-notification reduces the industrial zone area after state approval and development commissioner recommendation.
The Central Government de-notifies 18.753 hectares from the Special Economic Zone at State Industries Promotion Corporation of Tamil Nadu Industrial Growth Centre, Sriperumbudur Taluk, Kancheepuram District, Tamil Nadu. The action is taken under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006, after State Government approval and recommendation of the Development Commissioner. The de-notified land is stated to be used for infrastructure supporting the original SEZ objective, and the resultant SEZ area is reduced to 55.238 hectares.

Special Economic Zone de-notification reduces the notified area after approval and statutory compliance requirements were satisfied.
The Central Government de-notified a specified portion of a Special Economic Zone at SIPCOT Industrial Park, Tamil Nadu, after approval of the State Government and recommendation of the Development Commissioner. The excluded land aggregates to 15.42 hectares, and the Special Economic Zone's total area now stands at 60.72 hectares. The notification identifies the relevant survey numbers and confirms the action was taken under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006.

Tax exemption for a special economic zone authority covers specified income, subject to no commercial activity and return filing conditions.
Tax exemption under section 10(46) is notified for the Visakhapatnam Special Economic Zone Authority in respect of specified income, including lease rent, permit fees, allotment fees, transfer charges, processing fees, site usage charges, licence fee, and bank interest. The exemption is subject to the authority not engaging in commercial activity, keeping its activities and specified income unchanged, and filing returns as prescribed. Non-compliance may attract penal action and withdrawal of the exemption, and the notification applies for the assessment years stated in the notification.

Tax exemption for Varanasi Development Authority notified under the Income-tax Act, subject to continuing statutory conditions.
The Central Government has notified Varanasi Development Authority as an authority for the purposes of clause (46A) of section 10 of the Income-tax Act, 1961, subject to the statutory framework governing such notifications. The notification is effective from assessment year 2025-26, provided the entity continues to be an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 and continues to satisfy one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10.

Tax exemption for urban planning authority notified under the Income-tax Act subject to continuing statutory purpose and eligibility.
Tax exemption is extended to the Patiala Urban Planning And Development Authority (PDA) as an authority constituted under the Punjab Regional and Town Planning and Development Act, 1995, for the purposes of section 10(46A) of the Income-tax Act, 1961. The notification applies from assessment year 2024-25 and remains conditional on the authority continuing to function under the Punjab Regional and Town Planning and Development Act, 1995 with one or more of the purposes recognised under the statutory clause.

Tax exemption notification for Haryana Urban Development Authority under section 10(46A) takes effect from assessment year 2024-25.
The Central Government notifies the Haryana Urban Development Authority, now known as Haryana Shehri Vikas Pradhikaran, as an authority covered by section 10(46A) of the Income-tax Act, 1961 for specified income exemption purposes. The notification is effective from assessment year 2024-25, subject to the authority continuing to be established under the Haryana Urban Development Authority Act, 1977 and continuing to have one or more of the purposes specified in section 10(46A).

Appeal filing deadline for the Appellate Tribunal extended until 30 June 2026, with a three-month limit from April 2026.
Appeal filing periods before the Appellate Tribunal under the Maharashtra Goods and Services Tax Act, 2017 are modified for orders communicated before and after 1 April 2026. Orders communicated before 1 April 2026 may be appealed up to 30 June 2026, while orders communicated on or after 1 April 2026 must be appealed within three months from communication.

Electronic cash ledger payments may now be made through payment aggregators under the amended customs regulatory framework.
Electronic cash ledger payment mechanisms are expanded to permit deposits through a payment aggregator. Payment aggregator transactions are excluded, along with internet banking through an authorised bank, from the existing requirement applicable to other payment modes. The amendment takes effect upon publication in the Official Gazette.

Tax exemption for District Legal Service Authority income notified with compliance conditions and specified income categories under the Income-tax Act.
Tax exemption was notified under clause (46) of section 10 of the Income-tax Act, 1961 for District Legal Service Authority, Karnal, for specified income including grants, donations, court-ordered amounts, recruitment application fees, and bank interest. The exemption is subject to non-engagement in commercial activity, unchanged activities and income character, and filing of return under section 139(4C)(g), with retrospective and prospective application for the stated assessment years.

Tax exemption for legal services authority covers grants, court receipts, fees and bank interest, subject to compliance conditions.
Tax exemption under section 10(46) is notified for CJM cum District Legal Services Authority, Fatehabad, in respect of specified grants, donations, court-received amounts, recruitment application fees and bank interest. The exemption applies subject to conditions that the Authority does not engage in commercial activity, keeps its activities and the nature of its specified income unchanged, and files return of income under section 139(4C)(g). Non-compliance may lead to penal action and withdrawal of the exemption.

Tax exemption notification for Shree Ayodhya Jee Teerth Vikas Parishad under section 10(46A) with continuing statutory conditions.
Tax exemption is notified for Shree Ayodhya Jee Teerth Vikas Parishad under clause (46A) of section 10 of the Income-tax Act, 1961, as a body constituted under the Uttar Pradesh Shree Ayodhya Jee Teerth Vikas Parishad Act, 2023. The notification is effective from assessment year 2025-26, subject to the condition that the entity continues to be so constituted and continues to have one or more of the purposes specified in sub-clause (a) of clause (46A).

Tax exemption notification for Urban Improvement Trust, Sikar applies from assessment year 2026-27 subject to continuing statutory conditions.
The Central Government notifies Urban Improvement Trust, Sikar as an entity covered by clause (46A) of section 10 of the Income-tax Act, 1961, for specified income. The notification is effective from assessment year 2026-27, subject to the condition that the assessee continues to be a trust constituted under the Rajasthan Urban Improvement Act, 1959 and continues to have one or more of the purposes specified in sub-clause (a) of clause (46A).

RoDTEP benefit restoration applies to eligible export products under restored rates and value caps for the specified period.
RoDTEP rates and value caps in Appendix 4R and Appendix 4RE, applicable on 22 February 2026, are restored for all eligible export products from 23 March 2026 to 31 March 2026. The corrigendum corrects the restoration date in Notification No. 66/2025-26 in line with the Central Government's decision.

RoDTEP rate restoration reinstates applicable rates and value caps for eligible export products, replacing the earlier restricted benefit.
RoDTEP rates and value caps under Appendix 4R and Appendix 4RE, as applicable on 22 February 2026, are restored for all eligible export products from 23 March 2026 to 31 March 2026. The restoration replaces the earlier restriction limiting RoDTEP benefits to 50%. The prior notification and corrigendum are superseded, subject to actions taken or omitted before supersession.