Seeks to amend the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel...
Seeks to amend the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Die...
Central Government notifies the 66.166 hectares area at Plot No. 255 and 238 (part-2) [part of Survey No. 151, Dholera Village], Industrial Zone in to...
Central Government notifies the 58.347 hectares area at Soorai, Aayal, Govindacheri & Govindacherrikuppam Villages in Sholingar Taluk, Ranipet Distric...
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Extension of ESI Medical Benefits to Families of Insured Persons in Kakching District, Manipur Effective from 1st April 2026
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ESI medical benefit extension for families of insured persons takes effect across Kakching district from 1 April 2026. Medical benefit under Regulation 95-A of the Employees' State Insurance (General) Regulations, 1950 is extended to the families of insured persons in all areas of Kakching district, Manipur, with effect from 1 April 2026.
Amendment in Import Policy of Glufosinate and its salts covered under Chapter 38 of Schedule -I (Import Policy) of ITC (HS) 2022
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Import policy for Glufosinate and its salts adds a restricted threshold based on CIF value and anti-dumping duty. Import policy for Glufosinate and its salts under Chapter 38 is revised for specified HS codes for six months. Imports are treated as restricted where the combined CIF value and any applicable anti-dumping duty, on a per kilogram basis, is less than INR 1,154. For the entry relating to goods specified in Supplementary Notes 7 and 8, the registration and Insecticides Act compliance condition continues alongside the revised restriction.
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to increase the RIC on exports of High speed diesel oil outside India.
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Central excise exemption for high speed diesel oil exports is amended to increase the applicable rate immediately. The Central Government amended the existing Central Excise exemption notification governing exports of high speed diesel oil outside India by substituting the rate entry in the relevant table, thereby increasing the specified rate applicable to that export category. The amendment was issued under the Central Excise Act, 1944 read with the Finance Act, 2018, and was made operative with immediate effect.
Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of ATF outside India.
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Special additional excise duty on aviation turbine fuel exports revised by substituting the applicable rate in the notification. The special additional excise duty on exports of aviation turbine fuel outside India is amended by substituting the applicable rate in the earlier exemption notification, so that the entry in the relevant table now reads Rs. 42 per litre. The amendment is issued under the Central Excise Act, 1944 read with the Finance Act, 2002, and is stated to be made in the public interest.
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of High speed diesel oil outside India.
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Special Additional Excise Duty on high speed diesel exports is amended through an immediate rate revision. The Central Government amends the existing excise notification governing Special Additional Excise Duty (SAED) on exports of high speed diesel oil outside India. The amendment substitutes the rate entry in the relevant table so that the duty applicable against the specified serial number is revised to a higher rate and takes effect immediately.
Seeks to amend the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil
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Road and Infrastructure Cess on High Speed Diesel oil increased through immediate amendment to the tariff schedule. The Central Government amended the Sixth Schedule to the Finance Act, 2018 to increase the Road and Infrastructure Cess applicable to High Speed Diesel oil. The notification substitutes the entry against Item No. 2 with a revised tariff rate of Rs. 36 per litre and states that the amendment takes effect immediately.
Seeks to amend the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Diesel oil
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Special Additional Excise Duty on high speed diesel oil increased through an immediate tariff amendment. The Central Government amends the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to high speed diesel oil. The existing entry against Item No. 2 is substituted with the revised tariff rate of Rs. 24 per litre, and the notification comes into force with immediate effect.
Corrigendum to Notification No. 52/2026 dated 30 March 2026 regarding Income Tax Return Form U
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Income tax return form corrigendum clarifies the placement of a General Information entry in the prescribed format. A corrigendum revised the income-tax return form notification by directing that, in Part A, General Information, row (A10), the words "Wrong heads of income chosen" be placed on a separate line after "Loss not reported correctly (In case of reduction of loss)". The correction concerns the formatting and placement of the entry in the prescribed form.
Corrigendum to Notification No. 50/2026 dated 30 March 2026 regarding Income Tax Return Form 7
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Income-tax return form corrections update schedule entries, internal references, and layout details across multiple return schedules. Income-tax return Form 7 was corrected by a corrigendum to Notification No. 50/2026. The amendments change schedule layout and cross-references, including interchanging greyed and blank cells, omitting specified entries in Schedule CG, inserting a new sub-row for pass through income or loss in the nature of short term capital gain, and correcting references in Part B-TI. Further corrections were made in Schedule OS and Schedule CYLA to adjust cell shading and internal references.
Corrigendum to Notification No. 49/2026 dated 30 March 2026 regarding Income Tax Return Form 6
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Income tax return form corrigendum corrects schedule references, row numbers, and capital gains disclosure entries across prescribed annexures. A corrigendum to the Income-tax Return Form 6 notification corrects multiple drafting and cross-reference errors in the prescribed return schedules. The amendments include substitution of the word "Equity" for an incorrect heading, correction of row numbering in the profit and loss schedule, and revision of a formula reference in the business profits schedule. Further corrections are made in the capital gains and related disclosure schedules, including insertion of a new entry for pass-through income or loss in the nature of short-term capital gain, omission of certain rows, substitution of internal cross-references, replacement of schedule references, omission of specified columns, correction of references in the unexplained deposits schedule, and adjustment of row references in the MAT credit schedule.
Corrigendum to Notification No. 48/2026 dated 30 March 2026 regarding Income Tax Return Form 5
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Income-tax return form corrections refine Schedule CG and Schedule UD references in the notified return format. Income-tax return form corrections were made by corrigendum to the notified Income Tax Return Form 5. The amendment substitutes the expression in Schedule CG, row A8, so that the amounts are to be read as "(A8a + A8b + A8c)" instead of "(A8a A8b + A8c)". A further correction was made in Schedule UD, row v, columns (4) and (5), where the references to BFLA are to be read as "(3xv of BFLA)" and "(4xv of BFLA)" instead of "(3xvi of BFLA)" and "(4xvi of BFLA)".
Corrigendum to Notification No. 47/2026 dated 30 March 2026 regarding Income Tax Return Form 3
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Income tax return form corrigendum revises schedule references, text formatting, and cell shading in prescribed tables. A corrigendum revises the Income-tax Return Form 3 notification by making three corrections in the prescribed schedules. In Schedule CG, Part B, row 9, sub-row a(iii), the expression "i. Total (ic + ii)" is corrected to "Total (ic + ii)". In Schedule CG, Part E, the reference "B13a" is substituted with "B12a". In Schedule OS, row 10(3b), the grey shading of the blank cells under the columns "upto 15/6" and "from 16/6 to 15/9" is removed.
Corrigendum to Notification No. 46/2026 dated 30 March 2026 regarding Income Tax Return Form 2
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Income-tax return form corrections update schedule references, omit specified columns, and revise formatting across multiple tables. A corrigendum to the Income-tax Return Form 2 notification corrects specified drafting and formatting errors across several schedules. It substitutes row references and alphanumeric entries in Schedule CG, removes grey shading from blank cells in Schedule CG and Schedule OS, omits column (1b) in Schedule 112A and in the proviso to Schedule 115AD(1)(b)(iii), replaces a word reference in Schedule OS, substitutes a row reference in Schedule CFL, and replaces a letter in Part B-TI. The notification operates as clerical corrections to the notified form structure.
Corrigendum to Notification No. 45/2026 dated 30 March 2026 regarding Income Tax Return Form 1 & 4
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Income-tax return forms corrected with revised Schedule-IT details and minor numbering and text changes in ITR-4. Income-tax return forms ITR-1 and ITR-4 were corrected by corrigendum. In ITR-1, Schedule-IT was substituted to set out details of advance tax and self-assessment tax payments, including BSR code, date of deposit, serial number of challan, and tax paid. In ITR-4, the salary schedule was corrected by renumbering a sub-row and substituting the letters "iva" for "Iva".
Amendment for extension of validity of Minimum Export Price (MEP) on export of Natural Honey
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Minimum Export Price on Natural Honey exports extended until December 2026 under the foreign trade policy framework. Minimum Export Price condition for export of Natural Honey under ITC(HS) code 04090000 is extended by amending the earlier foreign trade notification. The export item continues to be governed by a Minimum Export Price of US Dollar 1400 FOB per metric ton, and the revised validity period now runs until 31 December 2026.
Veterinary certification requirements tighten export policy for feather products under EU and UK aligned documentation rules. Export policy for specified feather-related ITC(HS) codes is amended to require consignment-wise veterinary documentation aligned with EU/UK requirements. CAPEXIL must issue a Veterinary Certificate or Shipment Clearance Certificate containing exporter and plant details, and the exporter must also provide a Production Process Certificate or Veterinary Health Certificate to the buyer after shipment. The Veterinary Health Certificate is to be issued jointly by CAPEXIL and the Animal Quarantine Officer only where required by the importing country.
Amendment in Export Policy Condition under HSN 1006 of Schedule-II(Export Policy), ITC(HS) 2022
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Export inspection certificate requirements for rice exports narrowed to specified European markets with a temporary exemption for others. Export policy conditions for rice under HSN 1006 are amended with immediate effect. For non-Basmati rice, export to EU member states and to the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland remains subject to a Certificate of Inspection issued by the Export Inspection Council or an Export Inspection Agency. For remaining European countries, the certificate requirement is suspended for six months from the date of notification. For Basmati rice, the same inspection-certificate framework applies.
Central Government notifies the 66.166 hectares area at Plot No. 255 and 238 (part-2) [part of Survey No. 151, Dholera Village], Industrial Zone in town Planning Scheme 2A, Dholera Special Investment Region, Gujarat and constitutes an Approval Committee
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Special Economic Zone notification sets up an approval committee and deems the notified area an inland container depot. The Central Government notifies 66.166 hectares of land at Plot No. 255 and 238 (part-2), Dholera Village, as a Special Economic Zone for electronic hardware and software, including IT/ITES, and constitutes an Approval Committee for the zone. The notification further appoints 9th April, 2026 as the date from which the Special Economic Zone is deemed to be an Inland Container Depot under the Customs Act, 1962.
Amendment in description against HS Code 73181500 in Appendix-4R and Appendix-4RE of the RoDTEP Schedule
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Tariff classification alignment corrects the RoDTEP description for HS Code 73181500 and standardises the handbook entry. The description against HS Code 73181500 in Appendix-4R and Appendix-4RE of the RoDTEP Schedule is corrected to align the Handbook of Procedures with the corresponding Customs Tariff classification. The existing entry, "Screw for use in manufacture of cellular mobile phone," is revised to "Other screws and bolts, whether or not with their nuts or washers." The amendment is stated to be effective from 15 December 2022.
Central Government notifies the 58.347 hectares area at Soorai, Aayal, Govindacheri & Govindacherrikuppam Villages in Sholingar Taluk, Ranipet District, Tamil Nadu and constitutes an Approval Committee
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Special Economic Zone notification establishes land area, Approval Committee, and Inland Container Depot status under customs law. The Central Government notifies 58.347 hectares of land in Tamil Nadu for a Multi Sector Special Economic Zone by M/s. NDR Infrastructure Private Limited, after satisfaction of the statutory requirements and grant of approval for development, operation and maintenance. It constitutes an Approval Committee for the Special Economic Zone with specified ex officio members and a developer representative, and appoints the notification date as the date from which the zone is deemed to be an Inland Container Depot under the Customs Act, 1962.
Wage compliance rules establish minimum wage calculations, rest-day protections, bonus procedures, claims processes, and mandatory employer records.
The Wages (Central) Rules, 2026 regulate minimum wages, floor wages, wage payment, deductions, bonus, the Central Advisory Board, undisbursed employee dues, claims and compliance under the Code on Wages, 2019. They prescribe daily wage calculation, periodic variable dearness allowance revision, working hours, weekly rest and overtime safeguards. Employers must maintain prescribed registers, issue wage slips, file returns electronically, follow procedures for fines and deductions, and use specified claim, appeal, nomination and composition processes. The Rules also establish procedures for contractual-worker wage and bonus payment, bonus computation, Board governance and deposit of unpaid dues.
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