Employees' State Insurance coverage expands to designated districts, requiring contributions and extending statutory benefits to employees.
Employees' State Insurance contributions become payable from 1 October 2026 for employers and employees of establishments throughout Niwari and the specified partially implemented districts of Madhya Pradesh. The extension is made under the First Schedule to the Code on Social Security, 2020. Contributions are payable under section 29, while employees of covered establishments receive benefits administered by the Employees' State Insurance Corporation under Chapter IV.

Stakeholder-list modification permits liquidators to update entries on new information and requires timely intimation of each change.
Regulation 31 is revised to permit the liquidator to modify an entry in the list of stakeholders where additional information warrants the change. The liquidator must intimate the Adjudicating Authority of every such modification within thirty days. The amendment links authority to update stakeholder records with a defined reporting obligation.

Anti-dumping duty continuation extends the existing levy until the specified date, subject to earlier revocation, supersession, or amendment.
The existing anti-dumping duty remains in force up to and including 26 March 2027, subject to earlier revocation, supersession or amendment. A new paragraph before the Explanation establishes this extended period notwithstanding the prior duration provision. The amendment defines the temporal operation of the levy under the Customs Tariff Act, 1975 and the Anti-dumping Duty Rules, 1995.

Property-transfer tax deduction reporting requires expanded buyer, seller, residency and instalment details for resident individuals and Hindu undivided families.
Effective from 1 October 2026, the amendments extend tax-deduction reporting to consideration for immovable-property transfers where resident individuals or Hindu undivided families must deduct tax at source. Form No. 141 gains Schedule E, requiring property, buyer, seller, consideration, instalment, deduction, and certificate details. Non-resident sellers must provide contact, email, foreign address, tax residency certificate, and tax identification details; prescribed foreign identification is required where PAN is unavailable to avoid deduction at a higher rate. Separate reporting is required for each deductor.

Tribunal member tenure extension retains existing terms, subject to the age limit before the fixed term expires.
Tenure of the named Judicial and Technical Members of the National Company Law Appellate Tribunal is extended under section 410 of the Companies Act, 2013, read with section 24(2)(d) of the Tribunals Reforms Act, 2026. Their existing terms and conditions continue for five years from the date of appointment or until attainment of sixty-seven years, whichever is earlier.

Provident fund wage ceiling is fixed, replacing the earlier threshold prospectively from Official Gazette publication.
The wage ceiling for Chapter III of the Code on Social Security, 2020 is fixed at Rs. 25,000 per month for provident fund scheme applicability and related EPF contributions. It takes effect upon publication in the Official Gazette. The earlier wage-ceiling notification is superseded without affecting prior actions or omissions.

Income-tax registration applications adopt revised forms, extend specified timelines, and require eligibility disclosures, verification, professional experience, and independence declarations.
Revised Form No. 169 requires valuer-registration applicants to provide personal particulars, PAN, asset class, qualifications, professional experience, prior registration details and disqualification disclosures. Applicants must declare impartial valuation, prescribed reporting, compliance with fee limits and absence of direct or indirect interest in assets valued. A separate application is required for each asset class. Revised Form No. 171 requires authorised income-tax practitioner applicants to furnish personal, professional, qualification, registration and disqualification details, certify at least one year of practice before income-tax authorities, and confirm that no registration application has been made to another designated officer.

Money-laundering trial jurisdiction is reassigned to a designated forum for specified territorial districts under the revised allocation.
Territorial jurisdiction for trial of offences punishable under section 4 of the Prevention of Money-laundering Act, 2002 is revised under section 43(1), following consultation with the Chief Justice of the High Court of Himachal Pradesh. The Additional Sessions Judge (CBI), Shimla, is designated for trials concerning Shimla, Kinnaur, Solan and Sirmaur at Nahan, replacing the previous court and territorial-area specification.

Road and Infrastructure Cess on exported petrol and diesel is amended by substituting a Nil table entry.
Road and Infrastructure Cess treatment for petrol and diesel cleared for export is amended by replacing the entry in column (4), against serial number 2 of the applicable table, with "Nil". The amendment operates within the Central Excise exemption framework and takes effect from publication in the Official Gazette on 16 September 2026.

Special additional excise duty on exported aviation turbine fuel is revised through substitution of the prescribed rate.
Special additional excise duty applicable to aviation turbine fuel when cleared for export is amended by substituting the entry in column (4) against serial number 1 of the applicable Table. The substituted rate is Rs. 15 per litre, replacing the rate previously specified under the relevant entry. The revised rate takes effect on publication in the Official Gazette.

Special additional excise duty on petrol and diesel exports is revised through substituted table rates effective upon publication.
Special Additional Excise Duty on exports of petrol and diesel is revised by substituting the column (4) rate entries under Notification No. 06/2026-Central Excise. The rate against serial number 1 is Rs. 0.5 per litre, while the rate against serial number 2 is Rs. 20 per litre. The substituted rates take effect upon publication in the Official Gazette on 16 September 2026.

Customs tariff valuation for edible oils, metals and areca nuts is revised, with specified gold and silver import conditions retained.
Customs tariff values are revised for specified edible oils, brass scrap, gold and silver through substituted valuation tables. The revised framework covers designated palm oils, palmolein, crude soybean oil and brass scrap, while prescribing values for eligible gold imports, specified gold bars and coins, gold findings, and specified forms of silver. Gold and silver entries remain subject to stated purity, form and import-mode exclusions. Areca nut tariff value remains unchanged. The substituted tariff-value tables take effect from 16 September 2026.

Low-value export exemption removes membership certificate requirements for eligible consignments while preserving registration obligations above the prescribed threshold.
RCMC and Certificate of Registration requirements are exempted for each export consignment whose FOB value does not exceed Rs. 3,00,000. The de minimis exemption operates notwithstanding the existing requirements under paragraph 2.57(a) and (b) of the Foreign Trade Policy, 2023. Consignments exceeding the specified FOB-value threshold remain subject to a valid RCMC or Certificate of Registration wherever otherwise applicable.

Reporting entity registration and electronic Form filing require designated verification, corrections, deletion procedures, and secure information retention.
Rule 160 requires specified reporting persons or entities receiving Form No. 97 declarations to file Form No. 98 electronically within prescribed reporting deadlines. Registration through the Reporting Portal generates an Income Tax Department Reporting Entity Identification Number, and the principal officer acts as Designated Director for verification. Statements must be digitally signed and uploaded using prescribed utilities. Defects identified through a Data Quality Report require correction statements, while inadvertently filed reports may be removed through deletion statements. Reporting persons or entities must maintain information-security, archival and retrieval policies.

Renewal of clearing corporation recognition takes effect for a defined term, subject to ongoing regulatory conditions and compliance.
Recognition of NSE Clearing Limited as a clearing corporation is renewed for three years under the Securities Contracts (Regulation) framework. Renewal is based on satisfaction that it serves the interests of trade, the securities market and the public. Continued recognition is subject to applicable conditions, and NSE Clearing Limited must comply with conditions specified from time to time, including conditions subsequently prescribed or imposed.

Stock exchange recognition renewal permits securities contracts for one year, subject to ongoing compliance with prescribed regulatory conditions.
Recognition under section 4 of the Securities Contracts (Regulation) Act, 1956 is renewed for Metropolitan Stock Exchange of India Limited in respect of contracts in securities for one year, from 16 September 2026 to 15 September 2027. The Exchange must comply with conditions prescribed or subsequently imposed by the Securities and Exchange Board of India.

Special Economic Zone de-notification reduces the notified IT/ITES zone after statutory approvals and satisfaction of prescribed requirements.
Special Economic Zone de-notification removes 10.23 hectares from the IT/ITES Special Economic Zone established for M/s GOCL Corporation Limited at Kattigenahalli and Venkatala Villages. The SEZ, originally notified over 12.14 hectares, consequently retains a total notified area of 1.91 hectares. The action follows the developer's proposal, State approval, Development Commissioner recommendation, and satisfaction of statutory and related requirements.

Anti-dumping duty on Calcined Gypsum Powder imports continues for specified exporting countries until the prescribed expiry date.
Anti-dumping duty on imports of Calcined Gypsum Powder originating in or exported from Iran, Oman, Saudi Arabia and the United Arab Emirates remains in force up to and including 16 March 2027, unless earlier revoked, superseded or amended. The extension operates within the existing anti-dumping duty framework under the Customs Tariff Act, 1975 and the Anti-dumping Duty Rules, 1995.

Scientific research approval for IIT Roorkee requires annual donation reporting, donor certificates, and compliance with prescribed conditions.
Scientific research approval is granted to the Indian Institute of Technology, Roorkee for eligible donations, applying for tax years 2026-2027 through 2030-2031. The approval remains subject to prescribed compliance conditions. For every tax year in which donations are received, the institution must prepare and deliver Form No. 15 by 31 May immediately following that tax year. It must also furnish each donor a Form No. 16 certificate specifying the donation amount.

Post-supply discounts now require supplier credit notes and recipient reversal of attributable input tax credit.
Post-supply discounts may be excluded where the supplier issues a credit note and the recipient reverses input tax credit attributable to the discount in accordance with section 34. Credit notes may also be issued for discounts referred to in section 15(3)(b). The refund provisions are expanded to cover unutilised input tax credit allowed under section 54(3), while export-with-payment-of-tax refund claims are excluded from the restriction under section 54(14).