Basic customs duty exemption on cotton imports applies for a limited period under the customs tariff framework.
Imports of cotton falling under heading 5201 are exempted from the whole of the basic customs duty and the Agriculture Infrastructure and Development Cess leviable on such goods. The exemption applies only for a specified period and operates as a temporary customs tariff measure for raw cotton imports into India.

Wage ceiling under social security law notified as the benchmark for Chapter III coverage and application.
The Central Government has notified a wage ceiling of rupees fifteen thousand per month for the purposes of Chapter III of the Code on Social Security, 2020, exercising the power conferred by clause (89) of section 2 of the Code. The notification fixes the monetary threshold to be applied for the statutory purposes governed by that chapter and operates as the relevant wage benchmark under the Code.

Inspection charges for exempted establishments require monthly payment on otherwise contributable wages, subject to minimum charges and designated administration accounts.
Exempted establishments and persons must pay monthly inspection charges on wages or amounts for which social security contributions would otherwise have been payable, within fifteen days after each month. Provident fund scheme exemptions attract charges at 0.18 per cent of wages, subject to a minimum charge of 8750, payable to the Provident Fund Administration Account. Deposit-linked insurance scheme exemptions attract charges at 0.005 per cent of wages, subject to a minimum charge of 1250, payable to the Insurance Fund Administration Account.

Inspector-cum-Facilitators authorised to file complaints for establishments covered under the social security compliance framework.
The Central Government authorises Inspector-cum-Facilitators appointed under the Code on Social Security, 2020 to file complaints in relation to establishments covered by Chapter III of the Code. The authorisation is issued under section 136(1) and functions as a formal delegation for complaint-filing by the designated officers within the chapter-based compliance framework.

Damages recovery authority extended to EPFO officers for employers covered under social security code provisions.
Central Government authorises specified officers of the Employees' Provident Fund Organisation to levy and recover damages from employers for establishments covered under Chapter III of the Code on Social Security, 2020. The authorised officers include the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Regional Provident Fund Commissioner, Assistant Provident Fund Commissioner and Enforcement Officer, with jurisdiction throughout India. The notification is issued under section 128 of the Code and supersedes the earlier notification on the same subject, subject to things done or omitted before supersession.

Simple interest on delayed social security dues fixed at twelve per cent per annum until actual payment.
The Central Government has specified the rate of simple interest on delayed payment of amounts due under the Code on Social Security, 2020. An employer is liable to pay interest at twelve per cent per annum on any amount due under the Code from the date it becomes payable until actual payment.

Inspectors-cum-Facilitators appointment under social security law assigns nationwide enforcement and facilitation jurisdiction to provident fund officers.
Specified officers of the Employees' Provident Fund Organisation are appointed as Inspectors-cum-Facilitators for Chapter III of the Code on Social Security, 2020, with jurisdiction over the whole of India. The notification is issued under section 122(1) and (3) of the Code and supersedes earlier notifications, while preserving things done or omitted before supersession.

Recovery Officer authority extends to EPFO officers for social security establishments across India under the Code on Social Security.
The Central Government authorises specified officers of the Employees' Provident Fund Organisation to exercise the powers of Recovery Officer under the Code on Social Security, 2020 for establishments covered under Chapter III of the Code throughout India. The authorised officers include the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Regional Provident Fund Commissioner, Assistant Provident Fund Commissioner and Enforcement Officer. The notification supersedes the earlier notification of 4 March 1997, subject to things done or omitted to be done before such supersession.

Authorised officers under social security code designated for Chapter III functions through EPFO officer authorisation.
The Central Government authorises the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Regional Provident Fund Commissioner and Assistant Provident Fund Commissioner to function as authorised officers for the purposes of Chapter III of the Code on Social Security, 2020. The notification is issued in exercise of the power under clause (5) of section 2 of the Code and operates as an administrative designation of specified EPFO officers for the statutory functions covered by that Chapter.

Cross-border merger regulations updated to replace NCLT with Competent Authority and expand the approval definition.
The amendment revises the definition framework in regulation 2 by omitting clause (vii) and inserting a definition of Competent Authority as any authority empowered under the Companies Act, 2013 or subordinate legislation to approve a scheme of merger or amalgamation. It also substitutes the expression "Competent Authority" for "NCLT" in regulations 4, 5, 7 and 9, updating the merger approval references used in the principal regulations.

Tariff value revisions for edible oils, brass scrap, gold, silver and areca nuts take effect under customs valuation rules.
Tariff values under the customs valuation notification are revised by substituting the tables for edible oils, brass scrap, gold, silver and areca nuts. The amended tariff values specify rates for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil and brass scrap, while retaining the existing tariff value for gold in certain forms and fixing tariff values for silver in specified forms. The amendment also continues the tariff value for areca nuts and takes effect from 30 May 2026.

Rules of origin under the India-Oman partnership agreement set origin criteria, certification procedures, and verification safeguards for preferential tariffs.
Prescribes the rules for determining origin of goods for preferential tariff treatment under the Comprehensive Economic Partnership Agreement between India and Oman, effective from 1 June 2026. Origin is conferred on goods that are wholly obtained or produced in a Party, or that satisfy the relevant product specific rules in the annexure, with value addition permitted to be calculated by build-down or build-up methods. The rules also require the final manufacture to occur in the exporting Party and recognise de minimis tolerance, bilateral cumulation, indirect materials, accounting segregation of fungible materials, and treatment of packaging, accessories and transport containers for origin purposes.

Special Economic Zone notification at Karasur includes approval committee and deemed inland container depot status.
The Central Government notifies a Special Economic Zone measuring 86.2457 hectares at Karasur village, Puducherry, for a multi-sector SEZ proposed by Pondicherry Industrial Promotion Development and Investment Corporation. It also constitutes an Approval Committee for the SEZ with specified ex officio members and a developer representative, and appoints 27 May 2026 as the date from which the SEZ is deemed an Inland Container Depot under the Customs Act, 1962.

Special Economic Zone notification: land notified, approval committee constituted, and inland container depot status appointed.
Central Government notifies 8.6230 hectares at Thattanchavady village, Puducherry, as a Special Economic Zone for an IT/ITES project, after satisfaction of the statutory approval requirements and grant of letter of approval. It also constitutes an Approval Committee for the Special Economic Zone and appoints 27 May 2026 as the date from which the zone is deemed to be an Inland Container Depot under the Customs Act, 1962.

Aadhaar authentication permission expands to specified reporting entities under the money-laundering compliance framework.
Permitting specified reporting entities to perform Aadhaar authentication for the purposes of section 11A of the Prevention of Money-laundering Act, 2002 on the Central Government being satisfied that they comply with the privacy and security standards under the Aadhaar Act, and after consultation with the Unique Identification Authority of India and the Securities and Exchange Board of India. The notification extends this permission to the listed reporting entities, namely Groww Mutual Fund, ICICI Securities Limited, Upstox Securities Private Limited, Cybrilla Technologies Private Limited and Aaritya Broking Private Limited.

Aadhaar authentication permission for money-laundering compliance granted to Bima Sugam India Federation under privacy and security conditions.
The Central Government, acting under the proviso to section 11A of the Prevention of Money-laundering Act, 2002, permits Bima Sugam India Federation (BSIF) to perform authentication under the Aadhaar Act for the purposes of that section. The permission is issued after the Government is satisfied that the reporting entity will comply with the standards of privacy and security under the Aadhaar Act, and after consultation with the Unique Identification Authority of India and the appropriate regulator, the Insurance Regulatory and Development Authority of India.

CSR eligibility expands to cover subscription to zero coupon zero principal instruments on the Social Stock Exchange.
The Companies Act, 2013 Schedule VII is amended to insert a new CSR item permitting subscription to zero coupon zero principal instruments on the Social Stock Exchange. The amendment takes effect from the date of publication in the Official Gazette and expands the list of eligible CSR activities by expressly recognising this instrument as a covered item under Schedule VII.

CSR through zero coupon zero principal instruments gains a regulated framework, with spending caps, exemption from impact assessment, and transfer rules.
Corporate Social Responsibility Policy Rules are amended to recognise Not for Profit Organization and zero coupon zero principal instrument for CSR implementation. CSR spending may be carried out through such an instrument, subject to a ten percent cap on total CSR expenditure, and a subscribing company is exempt from impact assessment. The issuing organisation must complete the project within three succeeding financial years, transfer unspent amounts to a Schedule VII fund on termination of listing, and submit a compliance report to the Securities and Exchange Board of India.

Temporary recruitment by transfer appoints qualified Commercial Tax Officers as Assistant Commissioners, subject to provisional seniority and pending litigation.
Temporary recruitment by transfer authorises the appointment of 113 Commercial Tax Officers as Assistant Commissioners (Commercial Taxes) for 2026, in the order of their existing seniority. Eligibility is based on provisional inter-se seniority in the feeder categories, and all selected officers are certified as fully qualified. The appointments apply the rule of reservation, including reservation for persons with benchmark disabilities, and remain subject to confirmation of seniority and final determinations in pending seniority proceedings. Separate posting orders are to be issued, and representations against non-inclusion may be made within two months.

Multi-sector Special Economic Zone notified after amalgamation of earlier zones and supersession of prior notifications.
The Central Government has notified 203.2115 hectares for an amalgamated Multi-Sector Special Economic Zone of M/s New Chennai Township Private Limited at Seekinankuppam Village, Cheyyur taluk, Kancheepuram District, Tamil Nadu. The notification combines the earlier Light Engineering Sector SEZ and Multi Services SEZ into one multi-sector SEZ, records that the Board of Approval recommended a fresh notification, and states that the requirements under section 3(8) of the Special Economic Zones Act, 2005 and the related rules have been satisfied.