Mutual fund capital-gain reporting requires half-yearly SFT filings, FIFO transaction matching, validation, corrections, and secure record management.
Registrar and Share Transfer Agents must furnish half-yearly SFT-2518 information on mutual fund transactions for return pre-filling, through prescribed SFTP filing and a control statement verified by the Designated Director. Reporting covers user-initiated debit transactions and uses FIFO matching to identify corresponding credits, determine holding periods, classify assets, and estimate sale consideration and acquisition cost. Prescribed files capture account summaries, transaction-level capital-gain data, and off-market transfers. Corrections and deletions require specified statements, while validation failures, information security, archival, and retrieval obligations apply to all reporting entities.

Depository SFT reporting requires half-yearly validated transaction data to support pre-filled capital-gains reporting and taxpayer reconciliation.
Statement of Financial Transactions reporting for depository transactions requires depositories to furnish half-yearly transaction information for pre-filling income-tax returns with capital gains, income and loss data. Transaction summaries must cover user-initiated demat-account debit transactions, with corresponding credits identified through the First In First Out method. Estimated sale consideration and cost of acquisition follow prescribed weighted-average, end-of-day price, fair-market-value and indexed-cost methods. Files must be submitted in the prescribed format with a signed control statement. Validation failures, inaccuracies and defects must be rectified through correction or deletion submissions.

Taxpayer information sharing mechanism enables identification of eligible welfare beneficiaries through a designated government official.
Section 258(1)(b) of the Income-tax Act, 2025 authorises the Central Government to specify the Secretary, ITE&C, Government of Andhra Pradesh, as the official for sharing information concerning income-tax payers. Such information sharing is connected with identifying persons eligible for the various welfare schemes implemented by the Government of Andhra Pradesh.

Appellate Tribunal appeal filing deadlines are extended for earlier GST orders, while later matters follow statutory limitation periods.
The last date for appeals before the Appellate Tribunal against orders communicated before 1 May 2026, and for applications concerning orders passed before 1 February 2026, is fixed as 31 July 2026. Appeals involving later communicated orders remain subject to a three-month period from communication, while applications involving later orders remain subject to a six-month period from the date of the order. The revised framework operates from 30 June 2026 and preserves prior actions and omissions.

Special Economic Zone de-notification reduces the designated area after State approval, commissioner recommendation, and statutory requirements are met.
Central Government de-notifies 1.4310 hectares from the Information Technology and Information Technology Enabled Services Special Economic Zone at Rachenahalli, Nagavara and Tanisandra villages in Bangalore district, Karnataka. Exercising powers under the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, the total designated area stands at 17.7681 hectares.

Special Economic Zone de-notification rescinds the earlier area notification while preserving actions and omissions occurring before rescission.
Rescission of the earlier Special Economic Zone notification de-notifies the entire 60.70-hectare area established for Information Technology and Information Technology Enabled Services at Mamidipalli Village, Saroornagar Mandal, Ranga Reddy District, Telangana, on the proposal of M/s. Brahmani Infratech Limited. The Central Government exercises its power under the first proviso to rule 8 of the Special Economic Zones Rules, 2006 to rescind the prior notification, while preserving acts done and omissions occurring before the rescission took effect.

Special Economic Zone expansion incorporates additional land for the information technology and information technology enabled services zone.
Central Government has expanded the sector-specific Special Economic Zone for Information Technology and Information Technology Enabled Services at Plot No. CF7, Sector-22, Nava Raipur, Atal Nagar, Chhattisgarh. An additional area of 2.708437 hectares is included under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006, following the Board of Approval's recommendation. The total notified area of the Special Economic Zone consequently becomes 5.412488 hectares.

Special Economic Zone area expansion increases the notified industrial zone through inclusion of adjoining surveyed land.
Central Government has included an additional area of 1.14 hectares in the sector-specific Special Economic Zone for Electronic Hardware and Software, including Information Technology and Information Technology Enabled Services, at Kurubarapalli, Krishnagiri District, Tamil Nadu. The inclusion increases the total notified SEZ area from 10.96 hectares to 12.10 hectares. The added land comprises parts of Survey Nos. 16/1B2A and 16/1B2B in Kurabarapalli village, following the developer's proposal and recommendation for area inclusion.

Export-focused e-commerce inventory model permits Indian-made goods exports while exempting them from domestic B2C inventory restrictions.
Schedule I permits an e-commerce entity to use an inventory-based e-commerce model exclusively for exporting goods or products manufactured or produced in India, subject to the Foreign Trade Policy 2023, the Handbook of Procedures, and the Foreign Exchange Management (Export of Goods and Services) Regulations, 2015. Business-to-consumer and inventory-based e-commerce restrictions under serial numbers 15.2.1 to 15.2.4 do not apply to such permitted exports.

SEZ de-notification reduces the notified IT and IT-enabled services zone area following statutory and procedural compliance.
De-notification of 0.0792 hectares from an Information Technology and Information Technology Enabled Services Special Economic Zone reduces the notified SEZ area from 5.37 hectares to 5.2908 hectares. The land comprises Survey No. 439 in Sholinganallur village. The action is exercised under the second proviso to section 4(1) of the Special Economic Zones Act, 2005, read with rule 8 of the Special Economic Zones Rules, 2006, after State Government approval, Development Commissioner recommendation, and fulfilment of applicable statutory requirements.

Common adjudication of customs show cause notices centralises decision-making for SVB-related proceedings involving a single importer.
The Central Board of Indirect Taxes and Customs appoints the Assistant/Deputy Commissioner of Customs, Group-II (HK), NS-I, JNCH, Nhava Sheva, as the Common Adjudicating Authority for multiple customs show cause notices concerning M/s Akwel Automative Pune India Pvt. Ltd. The appointment authorises that officer to exercise the powers and discharge the duties of the officers originally assigned to adjudicate the specified proceedings arising from an SVB investigation report.

Sea cargo manifest compliance deadline is extended through a substituted Form XII table entry under Customs transshipment regulations.
Sea Cargo Manifest and Transshipment Regulations, 2018 are amended by replacing the entry in column (3) against serial number 6 of the table following Form XII with "31.10.2026". The amendment is made under Customs Act, 1962 provisions concerning manifest procedures, transshipment, and regulatory rule-making powers. It takes effect from publication in the Official Gazette on 1 September 2026.

Road and Infrastructure Cess on exported petrol and diesel is revised through substitution of the applicable cess rate.
Road and Infrastructure Cess applicable to petrol and diesel when cleared for export is amended by substituting the rate specified against serial number 2 in the relevant exemption table with Rs. 1 per litre. The amendment takes effect from 1 September 2026.

Special additional excise duty on exported aviation turbine fuel is revised, taking effect upon Official Gazette publication.
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is revised through substitution of the applicable rate entry in the existing Central Excise exemptions framework. The effective rate is fixed at Rs. 19 per litre, replacing the former entry against serial number 1 in the relevant table governing export clearances of Aviation Turbine Fuel. The substituted rate takes effect upon publication in the Official Gazette.

Central excise exemption duty rate is revised for the specified miscellaneous exemptions table entry from official publication.
Central excise exemption under the specified entry in the miscellaneous exemptions table is amended by substituting the duty amount in column (4) against serial number 1 with Rs. 1.5 per litre. The revised exemption condition takes effect from publication in the Official Gazette.

SEZ land de-notification reduces the Apparel Park area while retaining land for supporting infrastructure objectives.
De-notification of 15.59989 hectares from the sector-specific Special Economic Zone for an Apparel Park at Khokhra, Ahmedabad, Gujarat, is effected under section 4(1) of the Special Economic Zones Act, 2005, read with rule 8 of the Special Economic Zones Rules, 2006. The resultant Special Economic Zone area is 4.81501 hectares. The released land parcels are to be used for infrastructure creation that supports the objectives originally envisaged for the Special Economic Zone.

Fund management reforms strengthen liquidity safeguards, valuation disclosures, sponsor commitments, fiduciary oversight, and governance across investment schemes.
Contributor monies received before first close, minimum corpus or the applicable fundraising threshold must be invested only in permissible instruments that preserve capital and provide adequate liquidity, with the approach disclosed in scheme offering materials. NAV and portfolio disclosures are linked to commencement of investment activities and vary by scheme type. Revised FME contribution rules provide conditional exemptions for relocated schemes, specified fund of funds structures, index schemes and passive exchange-traded fund arrangements. Fiduciaries must ensure required appointments, investor approvals or disclosures, while compliance policies and procedures require appropriate internal approval and recordkeeping.

Customs tariff valuation for edible oils, metals and areca nuts applies revised import values from September.
Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are revised through substitution of the relevant valuation tables under the customs valuation framework. The revisions prescribe values for listed palm oils, palmolein, soya bean oil and brass scrap, and apply to specified forms of gold and silver, including imports qualifying for identified customs-duty benefits. Defined exclusions apply to certain silver and gold imports. The tariff value for areca nuts remains unchanged, and the revisions take effect from 1 September 2026.

Re-insurance premium definition now covers consideration paid or payable under contracts to cover risk within the financial services framework.
Premium is redefined by adopting the meaning assigned under the Insurance Act, 1938. For re-insurance business, premium means the consideration paid or payable under a re-insurance contract to cover risk. The amendment takes effect from its publication in the Official Gazette and updates the premium-definition provision governing the manner of payment and receipt of premium.

Tribunal reforms commencement activates all statutory provisions from the appointed date under the enabling commencement power.
The Tribunals Reforms Act, 2026 enters into force in its entirety on 25 August 2026. The commencement power under the Act appoints that date for simultaneous operation of every provision, rather than staged commencement. A single effective date therefore applies to the statutory tribunal-reform framework and the Act's complete set of provisions.