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.

Scientific research approval granted for income-tax purposes, covering the specified assessment years under the statutory research exemption framework.
Approval is accorded to M/s Indian Institute For Human Settlements, Bangalore, for the purpose of scientific research under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961, read with Rule 5F of the Income Tax Rules, 1962. The notification operates for five assessment years, from AY 2026-27 to AY 2030-31, and includes an explanatory memorandum stating that no person is adversely affected by granting retrospective effect.

Common Adjudicating Authority appointment centralises customs show cause notice adjudication under delegated adjudicatory powers.
The Central Board of Indirect Taxes and Customs, under sections 3, 4(1) and 5(1)/5(1A) of the Customs Act, 1962, appoints specified senior customs officers as the Common Adjudicating Authority to exercise powers and discharge duties for adjudication of the show cause notices listed in the TABLE against the named noticees; the TABLE matches each noticee and SCN with the authorised adjudicating officer, and the appointment takes effect from publication in the Official Gazette.

Tariff value fixation for specified edible oils, metals and areca nut establishes updated customs valuation for imports.
Amendment substituting TABLE 1, TABLE 2 and TABLE 3 in the principal customs notification to fix tariff values for specified imported goods - including designated edible oils, brass scrap, areca nut, and specified forms of gold and silver - with several entries unchanged and the amendment effective from 21 March 2026 under section 14(2) of the Customs Act, 1962.

Research association approval for scientific research permits tax-deduction compliance with prescribed reporting and donor certificate requirements.
Tea Research Association, Kolkata, is approved as a Research Association for Scientific Research for assessment years 2027-28 to 2031-32, subject to compliance with the Income-tax Rules. The association must prepare and deliver the prescribed annual statement for donations in the specified form to the authorised income-tax authority by 31 May following the financial year, may file correction statements, and must furnish donors with the prescribed certificate specifying donation particulars within the time and manner required by the rules.

Scientific research approval for university requires compliance with rules and annual donor reporting and certificates.
The Ahmedabad University is approved as an institution for scientific research under the Income tax Act, subject to statutory rules and procedural conditions. The university must comply with the Income tax Rules governing research approvals; prepare and file the annual statement required under sub section (1A) in the prescribed form and manner by the statutory due date, may submit correction statements, and must furnish donors with the prescribed certificate specifying donation particulars and timing as mandated by the rules.

Income-tax compliance rules set detailed valuation, approval, audit and reporting mechanisms for deductions, perquisites and specified business notifications.
Income-tax Rules, 2026 prescribe the framework for commencement, definitions, notifications, approvals, valuation, computation, deduction conditions, audit requirements and statutory forms under the Income-tax Act, 2025. The rules cover dividend arrangements, recognised stock exchanges, zero coupon bonds, non-resident income estimation, fair market value determinations, significant economic presence thresholds, perquisite valuation, depreciation, scientific research approvals, agricultural extension and skill development projects, and the maintenance and audit of books of account. They also regulate provident, gratuity and superannuation fund approvals and appeals, together with prescribed reporting forms.

Appeal filing deadline for Appellate Tribunal under Odisha GST sets a cut-off date for backlog cases and a three-month period.
Appeal filing before the Appellate Tribunal under the Odisha Goods and Services Tax Act, 2017 is regulated by prescribing the date up to which backlog appeals may be filed where the order sought to be appealed against was communicated before 1 April 2026. The notified cut-off date is 30 June 2026 for such cases. For orders communicated on or after 1 April 2026, appeal before the Appellate Tribunal may be filed within three months from the date of communication of the order.

Export risk relief provides enhanced credit insurance and surcharge reimbursement for qualifying exporters affected by Gulf maritime disruption.
RELIEF provides time-limited export support for Gulf and West Asia maritime disruptions through ECGC-administered enhanced insurance and MSME surcharge reimbursement. Existing ECGC-insured exporters may receive enhanced war and political risk cover up to 100% of loss, while eligible upcoming exports may receive cover up to 95%, with premiums maintained at pre-disruption levels. Non-ECGC-insured MSME exporters may obtain partial reimbursement of eligible extraordinary freight and insurance surcharges, subject to actual loss, documentary evidence and the applicable per-exporter ceiling. Back-to-town cargo is excluded, and claims remain subject to verification and available funds.

Tariff value fixation: updated import tariff values for edible oils, metals and areca nut take effect from March twentieth.
The Central Board of Indirect Taxes & Customs, under powers conferred by the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification to specify tariff values for edible oils, brass scrap and areca nut and to set distinct valuation entries for gold and silver in specified forms; certain entries are marked as unchanged and exclusions and a definition for "gold findings" are provided. The notification is effective from the twentieth day of March, two thousand twenty-six.

Appeal deadline extended: appeals against pre-April orders permitted till June; standard three-month limitation applies thereafter.
The Governor, by notification under statutory authority, extends the appeal filing deadline to 30 June 2026 for cases where the order was communicated before 1 April 2026; orders communicated on or after 1 April 2026 are subject to the standard three-month limitation period for filing appeals, counted from the date of communication.

Deletion of policy condition: Policy Condition No. 2(iii) under Chapter 95 ITC (HS) removed, effective immediately.
The Central Government deletes Policy Condition No. 2(iii) under Chapter 95 of the ITC (HS), 2022 - Schedule I (Import Policy), with immediate effect, thereby removing that sub condition from the Schedule I import policy framework; the notification is issued by the Directorate General of Foreign Trade with ministerial approval under the enabling foreign trade statute and Foreign Trade Policy provisions.

Scientific research approval under the Income tax Act triggers reporting and donor certification obligations via specified forms and rules.
Approval is granted to G.S.L. Medical College and General Hospital under G.S.L. TRUST for recognition as an institution engaged in scientific research under clause (ii) of sub section (1) of section 35 read with Rules 5C and 5E, applicable for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E, submission of the Form No.10BD statement under sub section (1A) by 31st May (with correction allowed), and issuance of Form No.10BE donor certificates as prescribed by Rule 18AB.

Retail sale price valuation for specified tobacco goods is introduced, with a limited input tax credit exemption added.
The amendment inserts a new rule deeming the value of supply of specified tobacco, pan masala and related goods to be the retail sale price less applicable tax, and prescribes the tax computation method and the meaning of retail sale price. It also carves out a limited exemption under the input tax credit restriction for registered persons other than manufacturers in respect of such goods where tax has been paid by the supplier on a retail sale price basis.

Retail sale price valuation for tobacco and similar goods is expanded through an amended GST notification.
A notification amends Notification No. 49/2023-State Tax by inserting a clause for supply of specified goods on which retail sale price is declared. The covered goods include pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The clause defines retail sale price, addresses multiple or altered declared prices, and applies Customs Tariff Act classification and interpretation rules.

Electronic GST registration introduces a low-output-liability option, Aadhaar-based eligibility, and regulated withdrawal procedures for registered persons.
Rule 14A creates an electronic GST registration option for applicants whose monthly output tax liability on supplies to registered persons remains within the prescribed limit. Eligibility requires Aadhaar authentication and restricts multiple registrations under the same Permanent Account Number in the same State or Union Territory. Withdrawal requires FORM GST REG-32, completion of required return filing, and absence of cancellation proceedings. The proper officer verifies the application under rule 9 and issues an order allowing withdrawal in FORM GST REG-33 or rejecting it in FORM GST REG-05.