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International Financial Services Centres Authority (Book-keeping, Accounting, Taxation and Financial Crime Compliance Services) (Amendment) Regulations, 2026.
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Regulation 12 omission removes a corresponding Schedule cross-reference for bookkeeping, accounting, taxation and financial crime compliance services.
Regulation 12 is omitted from the International Financial Services Centres Authority (Book-keeping, Accounting, Taxation and Financial Crime Compliance Services) Regulations, 2024. Item 5 of the Second Schedule is correspondingly revised by deleting its reference to regulation 12, leaving only the reference to regulation 11. The amendments take effect upon publication in the Official Gazette.
Declaration of CBIC Digital Platforms as Protected Systems under the Information Technology Act, 2000
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Protected-system designation secures customs and tax platforms by limiting access to written authorisation for specified users.
Computer resources supporting the ICEGATE Portal, its interconnected systems, ECCS, ACES-GST portal, related databases and associated dependencies are designated as protected systems under the Information Technology Act, 2000. Access is restricted to persons authorised in writing, including designated employees, need-based managed-service-provider personnel and third-party vendors, and case-specific consultants, regulators, government officials, auditors and stakeholders.
Seeks to bring in force provisions of of the Health Security se National Security Cess Act, 2025
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Health Security se National Security Cess Act commencement set for 1 February 2026 by Central Government notification.
The Central Government appoints 1 February 2026 as the date on which the provisions of the Health Security se National Security Cess Act, 2025 will come into force, by a Ministry of Finance, Department of Revenue notification dated 31 December 2025 issued under the statute and bearing the stated file reference.
International Financial Services Centres Authority (Global In-House Centres) Regulations, 2025.
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Global In House Centres rules establish registration, fit and proper governance, foreign currency reporting, and supervisory powers for IFSC GIC Units.
These regulations create a framework for Global In House Centre Units in IFSCs: defining permissible financial services for Financial Institution Groups, eligibility and FATF based jurisdictional restrictions, registration via a Single Window IT System with in principle approval and 180 day compliance, maintenance of fit and proper standards for key persons, appointment of full time Principal and Compliance Officers based in IFSCs, foreign currency financial reporting, and Authority powers for inspection, enforcement, procedural guidance, relaxation, and continuity from the 2020 regime.
Designation of Designated Officer under Section 69A of the Information Technology Act, 2000
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Public access blocking process designates a primary officer and an acting substitute under statutory procedural safeguards.
Under section 69A(1) of the Information Technology Act, 2000, read with rule 3 of the blocking procedure and safeguards Rules, Shri Akhil Kumar is designated as the primary Designated Officer. Shri Sushil Pal is designated to act as Designated Officer during the primary officer's absence owing to leave, tour, or similar circumstances. The appointment supersedes the earlier designation issued in October 2025.
Designation of Nodal Officer under Section 79 of the Information Technology Act, 2000
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Nodal Officer Designation for intermediary compliance addresses misinformation, impersonation, fake affiliations, fraudulent job offers, and unauthorised digital use.
Designation of a Nodal Officer assigns the Joint Secretary, IT Cell in the Ministry of Labour and Employment responsibility for intermediary-related matters involving misinformation about the Ministry and its schemes or initiatives. The role also covers fake websites and URLs claiming affiliation, impersonation including fraudulent job offers, and unauthorised use of the Ministry's name, logo, or digital content.
Notification of Designated Officer for Blocking of Information under Section 69A
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Information-blocking designation: primary and alternate officers perform the designated role under procedural safeguards during periods of absence.
Information-blocking administration under section 69A of the Information Technology Act, 2000 is assigned to a designated officer under the Information Technology (Procedure and Safeguards for Blocking for Access of Information by Public) Rules, 2009. Ajit Kumar is authorized and designated for that role, while Sushil Pal is designated to act as alternate Designated Officer during Ajit Kumar's absence due to leave, tour, or other circumstances.
International Financial Services Centres Authority (Listing) (Amendment) Regulations, 2025
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Half-Year Financial Statement Disclosure requires listed entities to report after board approval within a mandatory post-period deadline.
Listed entities must disclose financial statements for the first half of the financial year to recognised stock exchange(s) immediately after board approval and no later than forty-five days after the first half-year ends. The amendments also replace one hundred and thirty five with one hundred and eighty in regulation 16(8), and replace five with eight in regulation 25(2), regulation 52(3), and regulation 65.
International Financial Services Centres Authority (Payment and Settlement Systems) (Amendment) Regulations, 2025
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Payment regulatory board definition now rests on statutory constitution for the payment and settlement systems framework.
Definition of "Board" in the payment and settlement systems framework is substituted to mean the Payments Regulatory Board constituted under sub-section (2) of section 3 of the Act. This replaces the earlier clause (d) of regulation 3(1), making the statutory constitution of the Payments Regulatory Board the controlling basis for the term's meaning.
International Financial Services Centres Authority (Performance Review Committee) (Amendment) Regulations, 2025
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Performance Review Committee governance introduces independent-expert eligibility, ethical safeguards, revised quorum, voting, and meeting arrangements.
Independent-expert nomination is barred where a proposed member is 75 or older on appointment, insolvent, convicted of an offence punishable by at least 180 days' imprisonment, incapable of duty, or has an unresolved material conflict of interest. Members must sign a fidelity and secrecy declaration, disclose conflicts and recuse where necessary, preserve confidentiality, and maintain probity. Quorum is half the Committee's strength, including at least one Authority member and one independent expert; each member has one vote and the Chairperson has a casting vote.
Declaration of PFMS Computer Resources as Protected Systems under the Information Technology Act, 2000
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Protected-system status restricts PFMS infrastructure access to persons holding written, purpose-specific authorisation for approved operational needs.
Computer resources supporting the Public Financial Management System application, including modules, web portals, databases and associated dependencies, are declared protected systems under section 70 of the Information Technology Act, 2000. Access is restricted to designated employees, authorised service-provider or vendor personnel requiring need-based access, and authorised consultants, regulators, government officials, auditors or stakeholders requiring case-specific access. Written authorisation from the Public Financial Management System is required for each category.
Notification Updating the Harmonized Master List of Infrastructure Sub-sectors, 2024
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Infrastructure sub-sector update adds Large Ships to the harmonized master list with defined ownership and tonnage criteria.
Updated the Harmonized Master List of Infrastructure sub-sectors by notifying a revised Annexure I and adding Large Ships to the Transport and Logistics category. Large Ships are defined as commercial vessels meeting the prescribed gross tonnage thresholds and ownership and flag conditions. The updated list also retains the structured infrastructure sub-sectors across transport and logistics, energy, water and sanitation, communication, and social and commercial infrastructure, together with linked definitions for selected infrastructure items.
Notification declaring certain DIAL Critical Information Infrastructure (CII) computer resources and associated dependencies as “Protected Systems” under the Information Technology Act, 2000.
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Protected systems designation secures critical airport operational resources and restricts access to written authorisation under the Information Technology Act.
Critical airport operational computer resources of Delhi International Airport Ltd., together with associated dependencies, are declared protected systems under the Information Technology Act, 2000. Access is limited to DIAL employees authorised in writing, managed-service-provider and third-party-vendor personnel given need-based written authorisation, and specified consultants, regulators, government officials, auditors and stakeholders granted written, case-by-case authorisation. The declaration takes effect upon publication in the Official Gazette.
Declaration of Punjab & Sind Bank's Core Banking Solution (CBS) and UPI Switch as Protected Systems under the Information Technology Act, 2000
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Protected systems status extends to core banking and payment-switch infrastructure, limiting access to specified authorised persons.
Core Banking Solution and Unified Payments Interface Switch computer resources, including associated dependencies, are declared protected systems as Critical Information Infrastructure. Punjab & Sind Bank may specify in writing authorised persons for access, including designated employees, managed-service-provider personnel or third-party vendors on a need-based basis, and consultants, regulators, government officials, auditors or stakeholders on a case-by-case basis.
Declaring the Core Banking Solution (CBS) and UPI Switch of Tamilnad Mercantile Bank Limited as Protected Systems under Section 70 of the Information Technology Act, 2000
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Protected systems status secures core banking and payment-switch infrastructure, limiting access to designated staff, vendors, and approved stakeholders.
Computer resources supporting Tamilnad Mercantile Bank Limited's Core Banking Solution and Unified Payments Interface Switch, including associated dependencies, are declared protected systems as Critical Information Infrastructure. The bank may authorise access by written order for designated employees, need-based managed-service-provider personnel or third-party vendors, and consultants, regulators, government officials, auditors or stakeholders on a case-by-case basis.
Notification Declaring Core Banking Solution (CBS) and UPI Switch of Jammu & Kashmir Bank Limited as Protected Systems under Section 70 of the Information Technology Act, 2000
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Protected systems status governs authorised access to core banking and UPI infrastructure through designated and need-based user categories.
Computer resources relating to the Core Banking Solution and Unified Payments Interface Switch, including associated dependencies, are declared protected systems under the Information Technology Act, 2000. Jammu & Kashmir Bank Limited may specify authorised users by written order, including designated employees, need-based managed-service-provider personnel or third-party vendors, and consultants, regulators, government officials, auditors or stakeholders on a case-by-case basis. The designation takes effect upon publication in the Official Gazette.
Notification Declaring Core Banking Solution (CBS) and UPI Switch of South Indian Bank as Protected Systems under Section 70 of the Information Technology Act, 2000
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Protected-system status for core banking and UPI infrastructure restricts access to authorised persons under written bank orders.
Core Banking Solution and Unified Payments Interface Switch computer resources of South Indian Bank, including associated dependencies, are declared protected systems as Critical Information Infrastructure under section 70 of the Information Technology Act, 2000. South Indian Bank may specify authorised persons through written orders, including designated employees, need-based contractual service-provider or vendor personnel, and consultants, regulators, government officials, auditors or stakeholders requiring case-by-case access.
The Chartered Accountants (Limit on Number of Tax Audits) Guidelines, 2025.
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Limit on tax audit assignments set for practising chartered accountants, with per-partner aggregation and specified exclusions from reckoning.
Imposes a binding cap on the number of tax audit assignments a practising Chartered Accountant may accept and sign in a financial year, applied to individuals and per partner in firms with aggregation across multiple firms or individual acceptances; treats head office and branch audits of the same entity as one assignment, excludes specified presumptive-tax-related audits and revised reports from reckoning, excludes part-time practising partners from firm counts, requires maintenance of Council-prescribed records, and empowers the Council to issue clarifications, effective from the stated commencement date.
International Financial Services Centres Authority (Fund Management) (Amendment) Regulations, 2025
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Third-party fund management services require authorised FMEs to retain compliance, investor protection, supervision and liability for managed schemes.
Third-party fund management services permit an authorised Registered FME to launch and manage Restricted Schemes for an eligible third-party fund manager. The FME must maintain enhanced compliance and risk-management systems, appoint a dedicated Principal Officer for each scheme, meet an additional net-worth requirement, and make prominent investor disclosures on the third-party, responsibilities and conflicts. The FME must conduct due diligence, monitor the third-party, preserve termination rights, ensure fund segregation, and remains liable to schemes and investors for all obligations and for the third-party's acts and omissions.
International Financial Services Centres Authority (Procedure for making regulations and subsidiary instructions) Regulations, 2025
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Public consultation governs regulatory rulemaking, with written exceptions, transparency requirements, periodic review, and preservation of earlier instruments.
Public consultation governs the making and amendment of regulations and specified subsidiary instructions that impose requirements or explain the meaning, scope or intent of provisions. Consultation papers must disclose the regulatory problem, objectives, enabling basis, draft measures and comment process. Comments are ordinarily invited for at least 21 calendar days, subject to recorded exceptions by the Chairperson. Comment summaries and responses must generally be published before notification or issuance, while substantive changes may require written reasons or fresh consultation. Regulations are ordinarily reviewed every five years, and specified urgent, procedural, coordinated, market-integrity, national-security and international-obligation matters are excluded.

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