Duty drawback rates for gold and silver jewellery are revised through updated all-industry rate schedule entries.
Duty drawback rates for gold jewellery and silver jewellery/articles under the all-industry rate schedule are revised through substituted column (4) entries for specified tariff items in Chapter 71. The amendment is made under the Customs Act, the Central Excise Act and the Customs and Central Excise Duties Drawback Rules, 2017, and updates the corresponding entries in the existing duty drawback schedule.

Correction to Code on Wages Rules replaces an incorrect expression with the prescribed wording in the notified text.
The corrigendum corrects wording in the Code on Wages (Central) Rules, 2026. On page 39, line 22, the expression "the Code on Wages" is to be read as "the Wages."

Cost Inflation Index for financial year 2026-27 is specified under the Income-tax Act, applying from the relevant tax year.
The Cost Inflation Index for financial year 2026-27 is specified as 384 under the Income-tax Act, 2025. It applies to tax year 2026-27 from 1 April 2026 and to subsequent tax years.

Tax exemption for eligible Indian investments requires pension-fund reporting, segregated accounts, benefit-only asset use, and no investment borrowings.
Tax exemption is available to the Social Protection Fund for eligible investments made in India within the notified period, subject to continuing compliance. The fund must file timely returns with an accountant's compliance certificate, report quarterly investment details, and maintain segregated accounts. It must remain regulated under Omani law, use assets only for specified social-protection obligations, avoid borrowings for Indian investments, and not participate in investees' day-to-day operations. Non-compliance with the notification or Schedule V conditions makes the fund ineligible for exemption.

Tariff values for edible oils, metals and areca nuts are revised, with specified conditions and exclusions for gold and silver.
Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are revised by substituting the relevant customs valuation tables. The revised framework covers palm oil, palmolein, soybean oil and brass scrap, and fixes values for specified gold and silver forms, with exclusions and conditions relating to certain import modes. It excludes foreign currency coins, silver jewellery and articles of silver from silver in any form, defines gold findings, and retains the tariff value for areca nuts without change. The revised tables take effect from 16 July 2026.

Special Additional Excise Duty on exported Aviation Turbine Fuel is revised under the central excise exemption framework.
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is amended by revising the rate specified under the central excise exemption framework to Rs. 14.5 per litre. The revised rate takes effect from 16 July 2026 and is issued under the Central Excise Act, 1944 read with the Finance Act, 2002.

Special additional excise duty on petrol and diesel exports is revised through substituted per-litre duty entries.
Special additional excise duty on exports of petrol and diesel is amended by substituting revised duty entries in the existing notification's table. The revised rates are Rs. 2.5 per litre for petrol and Rs. 15.5 per litre for diesel, effective from 16 July 2026.

India-UK tariff concessions prescribe preferential customs treatment, origin verification, and tariff rate quota procedures for eligible imports.
India-UK Comprehensive Economic and Trade Agreement tariff concessions apply to specified goods imported into India from the United Kingdom at prescribed basic customs duty, AIDC and, where applicable, Health Cess rates. Eligibility depends on proof of United Kingdom origin under applicable rules of origin. Separate treatment applies to specified alcoholic products, including stated CIF-value conditions. A tariff rate quota framework covers specified new, unregistered completely built passenger and goods-transport motor vehicles, with distinct in-quota and out-of-quota duty treatment. TRQ imports require electronic authorisation, transmission to the Indian Customs EDI System and electronic debit.

Special Economic Zone de-notification reduces the notified Information Technology and Information Technology Enabled Services SEZ area at Pallipuram.
The Central Government de-notified 1.0241 hectares from the Information Technology and Information Technology Enabled Services Special Economic Zone at Pallipuram Village, Kerala. The action followed State Government approval and recommendation by the Development Commissioner, with satisfaction recorded regarding requirements under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006. The de-notified area comprises specified survey-number parcels in Pallipuram Village, reducing the notified SEZ area to 12.0547 hectares.

Specified income exemption for development authority depends on non-commercial activity, unchanged functions, and prescribed return filing.
Section 10(46) exemption is notified for specified income of the Baddi Barotiwala Nalagarh Development Authority, comprising government grants, revenue receipts under the Himachal Pradesh Town and Country Planning Act, 1977, and interest on bank deposits. The exemption applies for assessment years 2024-25 to 2026-27 and is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and income character, and filing its return under section 139(4C)(g). Non-compliance may attract penal action and withdrawal of the exemption.

Section 10(46) exemption covers specified authority income subject to non-commercial activity, unchanged operations, and return filing compliance
The Baddi Barotiwala Nalagarh Development Authority is notified for exemption under section 10(46) of the Income-tax Act, 1961 in respect of government grants, revenue receipts under the Himachal Pradesh Town and Country Planning Act, 1977, and interest on bank deposits. The exemption requires that the Authority undertake no commercial activity, retain unchanged activities and income character, and file its return under section 139(4C)(g). Non-compliance may result in penal action and withdrawal of exemption. The notification applies to assessment years 2019-20 through 2023-24.

Forced-labour import prohibition restricts goods made wholly or partly through involuntary labour under the Foreign Trade Policy framework.
The Foreign Trade Policy 2023 prohibits import of goods produced or manufactured wholly or partly through forced labour, effective after expiry of 30 days from publication. Goods may be specified for prohibition by notification on the basis of an enquiry or other material considered appropriate. Enquiries into forced labour are to follow the Handbook of Procedures, 2023. Forced labour means involuntary work or service exacted under menace of a penalty, consistent with the ILO Forced Labour Convention, 1930.

Alternative Investment Fund scheme filings gain revised fees, timelines, comment compliance duties, and exemptions for accredited-investor-only funds
Scheme fees are required with the application, except for the launch of an Alternative Investment Fund's first scheme. The period for filing specified documents is changed to ten working days. After filing, the Board may communicate comments to the merchant banker or Manager, who must ensure compliance with those comments. These requirements do not apply to an Accredited Investors only fund. The amendment also removes the requirement for action under regulation 19D(4) to be undertaken through a merchant banker and omits regulation 19D(5).

Listed entities must follow Board-specified transfer procedures, while disclosure requirements and Schedule VII provisions are revised.
The amendment requires listed entities to comply with procedural requirements concerning the transfer and transmission of securities as specified by the Board from time to time. It replaces the reference to requirements specified in Schedule VII under regulation 61(4) with requirements specified by the Board from time to time and omits clause C of Schedule VII. The regulations come into force on publication in the Official Gazette.

Vocational Training Centre closure notices require Form T(1), detailing centre particulars, closure period, reasons and responsible signatory.
Notice of closure or discontinuance of a Vocational Training Centre must be furnished in Form T(1) under Rule 176 of the Occupational Safety, Health and Working Conditions (Central) Rules, 2026. The owner, agent or manager must provide the notice to the Chief Inspector-cum-Facilitator and the relevant Regional Inspector-cum-Facilitator. The form requires centre identification and location details, information on mines served and associated organisation, owner and agent, the date of closure or discontinuance, and the applicable period and reasons, with signature and designation.

Mine training certificates: prescribed forms standardise certification of initial, refresher and special training after satisfactory assessment.
Certificates of training for mine employment are prescribed through Forms T(2) and T(3) under Rule 173(1). Form T(2) certifies completed initial or refresher training and satisfactory assessment for specified mine employment. Form T(3) certifies completed special training, including its subject, and satisfactory assessment for persons employed in coal, metalliferous or oil mines. Both forms record trainee particulars, photograph, signature or thumb impression, training-centre details, and authentication by the Training Officer and the Agent or Manager.

Training allowances for mine vocational trainers require additional pay, trainee supervision limits, and preservation of more beneficial company schemes.
Training allowances for trainers and instructors at Vocational Training Centres serving coal, metalliferous and oil mines must be paid in addition to normal wages. Trainers receive a minimum daily allowance for each trainee under their supervision, with no more than two trainees assigned at one time. Non-regular instructors receive a minimum daily allowance for vocational training, proportionately reducible for part-day lectures. More beneficial company allowance schemes prevail over these minimum standards.

Vocational training standards require qualified mine instructors and trainers with safety expertise, instructional training, practical aptitude and refresher learning.
Vocational Training Centres for coal, metalliferous and oil mines must engage instructors and trainers meeting prescribed qualifications, experience and instructional-training requirements. Mining instructors require relevant competency certification and mine-working experience, with below-ground centres requiring below-ground experience and unrestricted certification. Engineering qualifications or electrical supervisory certification apply to mechanical and electrical instruction. Mandatory instructional training covers training delivery, adult learning, assessment, record keeping, technical and regulatory awareness, hazard identification, risk assessment and personal protective equipment, followed by assessment and periodic refresher training. Trainers must possess operational safety knowledge, practical training aptitude and safety-mindedness.

Training Officer Qualifications establish mine-specific competency and experience standards for vocational training centres serving coal, metalliferous and oil mines.
Whole-time training officers heading Vocational Training Centres for coal, metalliferous and oil mines must meet mine-specific qualification and experience standards. Coal-mine centres require mine experience and prescribed coal competency certification, with unrestricted certification and below-ground experience for centres serving underground mines. Metalliferous-mine centres require relevant experience and competency certification or mining-engineering qualifications, subject to enhanced requirements for mechanised opencast and below-ground operations. Oil-mine centres require an engineering degree and oilfield experience, with enhanced experience requirements for larger or multi-mine centres.

Vocational training centre standards require sector-specific staff, simulators, digital systems and safety facilities for mine-worker training.
Vocational Training Centres for coal, metalliferous and oil mines must provide sector-specific staffing, training equipment, digital training-management systems and physical facilities. Coal and metalliferous mine centres require a Training Officer, designated instructors, practical trainers, demonstration resources, classrooms, work sheds and trainee transport. Oil-mine centres require multidisciplinary instructors, authorised on-the-job trainers and supervisors, blowout prevention models, advanced operational simulators, virtual-reality hazard training and occupational health and safety facilities. Additional staffing and infrastructure apply where centres serve employee numbers above the applicable thresholds.