SEZ de-notification rescinds information technology zone designation while preserving actions completed before rescission under applicable law.
Central Government rescinds the 2007 designation of a 16-hectare Special Economic Zone for Information Technology and Information Technology Enabled Services at Talwade Software Park, Pune, following the developer's proposal to de-notify the entire area. Rescission follows a no-objection certificate, land-use conformity confirmation, and the Development Commissioner's recommendation, while preserving acts done or omissions made before rescission.

Special economic zone de-notification enables designated parcels to support new industrial units in the DTA.
Central Government de-notifies 141.8714 hectares from the sector-specific Special Economic Zone for Multi-product at Gopalpur, District Ganjam, Odisha, leaving a resultant SEZ area of 164.0449 hectares. The action follows State Government approval, Development Commissioner recommendation, and satisfaction of requirements under the Special Economic Zones Act, 2005 and Rules, 2006. The listed parcels are proposed for new industrial units in the DTA.

Government securities exemption disclosure requires prescribed-form reporting of investor identity, holdings, interest income, and capital gains.
Rule 281A requires an assessee claiming Schedule IV exemption for interest and capital gains from Government securities to furnish Form No. 173A. The form requires identification, residence, tax-year, contact, and specified tax or registration details, with certain details optional for the Bank for International Settlements. For each security, the claimant must report the ISIN, security type, tenor, opening and closing values, purchases, sale consideration, gross interest, and capital gains. A principal officer must certify the information.

Non-deduction of tax at source applies to New Development Bank interest payments on Maharajah INR Bonds for qualifying holders.
Non-deduction of tax at source applies to interest payments made by the New Development Bank to qualifying holders of Maharajah INR Bonds issued during tax year 2026-27 and later tax years. Qualifying holders are residents or Foreign Institutional Investors. The Bank must furnish prescribed information under the applicable reporting schedule and Income-tax Rules, 2026, and the arrangement takes effect on publication in the Official Gazette.

Preferential customs concessions for qualifying FTA imports apply through specified duties, origin proof, and tariff-rate quota controls.
Preferential tariff concessions for goods imported into India from New Zealand apply through tariff-item-specific ceilings on basic customs duty, AIDC and, where applicable, Health Cess. Eligibility requires proof of New Zealand origin under applicable trade-agreement origin rules. Separate schedules prescribe CIF-value-based treatment for specified 750 ml container imports, Manuka honey and kiwi fruit. In-quota treatment for specified Manuka honey and albumins requires Directorate General of Foreign Trade allocation, electronic quota authorisation and electronic debit in the Indian Customs EDI System; Manuka honey also requires New Zealand certification.

IFSC fund and leasing units gain streamlined space documentation and commencement rules under amended SEZ compliance framework.
For funds established in an IFSC, a Developer's written confirmation of a provisional space offer to the fund management entity and the entity's lease deed are treated as the fund's corresponding documentation. For an IFSC Unit, the first final recognition, registration, licence or authorisation determines service commencement, notwithstanding later invalidity. Letter of Approval renewal considers employment, statutory violations and statutory-payment defaults. Aircraft and ship leasing arrangements may share authorised office space or manpower without separate space documentation where permitted.

Return of duty-paid goods to SEZ Units is allowed for failed delivery and repairs under specified safeguards.
Rule 49(2) permits a Special Economic Zone Unit to bring back duty-paid goods from the Domestic Tariff Area when a buyer fails to take delivery, subject to identity verification, proof of non-availment of benefits including input tax credit, and separate auditable inventory records. Such goods may be resold without alteration on payment of applicable duty as a fresh Domestic Tariff Area sale. Goods may also be returned for repairs within the prescribed or extended period, subject to identity verification and duty on repair value.

Monthly wage limit for pension scheme replaces centrally specified sum and revises the first proviso by omitting specified wording.
Under the Code on Social Security, 2020, paragraph 4(2) of the Employees' Pension Scheme, 2026, applies the stated monthly wage limit in place of a centrally specified sum. The first proviso to paragraph 4(2) is amended by omitting the words "and the Central Government". The amendments take effect on 17th September 2026.

Tariff value revision for edible oils, metals and areca nuts establishes revised customs valuation from the stated effective date.
Tariff values are revised for edible oils, brass scrap, gold, silver and areca nuts under section 14(2) of the Customs Act, 1962. Edible-oil and brass-scrap values are fixed per metric tonne, while gold and silver values apply per 10 grams and per kilogram respectively for specified forms and concessional categories, subject to stated product and import-mode exclusions. Areca nuts receive a tariff value per metric tonne. The revised values take effect on 16 October 2026.

All Industry Duty Drawback rates for specified tariff items are revised through substitutions in the applicable schedule.
All Industry Rates of Duty Drawback for specified Chapter 71 tariff items are revised by substituting figures in column (4) of the applicable Schedule. Tariff item 711301 is changed from 1851.99 to 1794.11, while tariff items 711302 and 711401 are each changed from 29501.09 to 26859.02. The amendments are made under the Customs Act, Central Excise Act, and Customs and Central Excise Duties Drawback Rules.

Common adjudicating authority appointment centralises adjudication of specified customs show-cause notices under the Customs Act.
Commissioner of Customs (Adjudication), Mumbai is appointed as the Common Adjudicating Authority to exercise the powers and duties of the Commissioner of Customs, NS-I Commissionerate, Mumbai Customs Zone-II, for adjudicating and disposing of specified customs show-cause notices. The appointment covers identified importers and exporters, with notice particulars and applicable order-in-original deadlines, including extensions where specified. It takes effect upon publication in the Official Gazette.

Special additional excise duty on petrol and diesel exports is revised through substituted central excise rates.
Special additional excise duty on exports of petrol and diesel is revised by substituting rates in the relevant Central Excise table entries. Serial number 1 is replaced with Rs. 2.5 per litre and serial number 2 with Rs. 8.5 per litre. The substitutions, made under the Central Excise Act, 1944, read with the Finance Act, 2002, take effect from 16 October 2026.

Inland container depot designation permits import unloading and export loading at an additional designated customs place.
Customs designation is extended to Mandalgarh, Bhilwara, Rajasthan, as item (xiii) in the Rajasthan entry under serial number 10. The location may be used for unloading imported goods and loading export goods, including any class of such goods, under the statutory framework for appointing customs places within inland container depot arrangements.

Principal purpose test restricts India-Mauritius treaty benefits where arrangements seek relief inconsistent with treaty object and purpose.
New Article 27B introduces an entitlement-to-benefits limitation for India-Mauritius treaty relief. A benefit for an item of income may be denied where obtaining it was one of the principal purposes of an arrangement or transaction that directly or indirectly produced the benefit, considering all relevant facts and circumstances. Relief may still be granted where it accords with the object and purpose of the relevant treaty provisions. The amendments apply from their entry into force, irrespective of the tax levy date or taxable year concerned.

Mandatory listing of subsequent non-convertible debt issuances applies where an entity's debt securities are listed after commencement.
Listed entities whose non-convertible debt securities are listed on or after 14 October 2026 must list on stock exchange(s) every non-convertible debt security issued after the date of that listing. Regulation 62A(1) is substituted to impose this mandatory listing obligation, while regulation 62A(2) and 62A(3) are omitted. The revised requirement takes effect from publication in the Official Gazette on 14 October 2026.

REIT unitholder voting thresholds now rely on votes cast, while dissenting investors receive exit options after sponsor exits.
The amendments permit issuance of Depository Receipts on REIT units, subject to applicable requirements and Board-specified procedures. They revise specified unitholder approval requirements so that votes in favour must constitute at least seventy-five per cent of total votes cast, excluding votes cast by parties related to the transaction. In a multiple-sponsor REIT, a sponsor exit requires the outgoing or continuing sponsor, or their sponsor-group entities, to provide dissenting unitholders an exit option through purchase of their units.

InvIT governance now permits depository receipts, revises voting thresholds, and protects dissenting unitholders during multi-sponsor exits.
InvITs may issue depository receipts on their units subject to applicable requirements and the manner specified by the Board. Specified unitholder approvals require votes in favour representing at least seventy-five per cent of total votes cast, rather than approval by unitholders holding a prescribed value of units. For transaction-related approvals, votes cast by related parties are excluded. A sponsor exit in a multiple-sponsor InvIT requires an exit option for dissenting unitholders through purchase of their units.

Special Economic Zone designation enables IT and IT-enabled services development, establishes approval oversight, and accords inland container depot status.
Special Economic Zone status is notified for a 1.65-hectare area at Plot No. 7, Sector Knowledge Park-05, Greater Noida, for Information Technology and Information Technology Enabled Services. An Approval Committee comprising designated central, customs, tax, banking and State Government representatives is constituted, with the Developer's representative serving as a special invitee. The zone is deemed to be an Inland Container Depot under the Customs Act, 1962 from 12 October 2026.

Attached-office status preserves continuing statutory agency functions under the Information Technology Act within ministerial administrative control.
Indian Computer Emergency Response Team (ICERT) is designated to function as an Attached Office under the administrative control of the Ministry of Electronics and Information Technology, with immediate effect. ICERT remains the appointed agency for purposes of the Information Technology Act, 2000, as amended from time to time. Its continuing statutory agency role applies alongside its attached-office classification.

Rules of origin determine preferential tariff eligibility through product-specific transformation, value content, certification, and verification requirements.
Preferential tariff treatment under the India-New Zealand Free Trade Agreement is available only for originating goods that are wholly obtained or satisfy applicable product-specific origin requirements. Origin may be supported through bilateral cumulation, tariff-classification changes, qualifying value content, or prescribed production processes, while minimal operations do not confer origin. Importers must hold a valid Proof of Origin, comprising a Certificate of Origin or authorised Origin Declaration, and retain supporting records. Customs may verify origin through information requests and verification visits, and may deny preference where origin or compliance cannot be established.