Tax exemption recognition for an electricity regulatory commission remains conditional on continued statutory constitution and specified qualifying purposes.
Tax exemption recognition is granted to the Maharashtra Electricity Regulatory Commission under Schedule VII, Table serial number 42, read with section 11 of the Income-tax Act, 2025, effective from tax year 2026-2027. Eligibility is conditional on the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing one or more purposes specified for the relevant Schedule VII entry.

Tax exemption for qualifying electricity regulatory commissions applies to specified income, subject to continued statutory constitution and qualifying purposes.
Tax exemption under section 10(46A) of the Income-tax Act, 1961 applies to the specified income of the Maharashtra Electricity Regulatory Commission. The exemption operates under the repeal-and-savings framework in section 536 of the Income-tax Act, 2025, preserving relevant rights and proceedings under the earlier law. It is effective for assessment year 2026-27, subject to the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing qualifying statutory purposes.

Voluntary Aadhaar authentication for portal verification requires consent, alternative identification options, and protection against denial of services.
Voluntary Aadhaar authentication may be used to verify user details in Shram Suvidha Portal modules through Yes/No and/or eKYC authentication. The Ministry must obtain the Aadhaar holder's consent and inform users of viable alternative identification methods. No portal service may be denied because a user refuses or is unable to undergo Aadhaar authentication. Voter ID Card, PAN Card, Driving License and Passport are recognised alternative identification methods.

Voluntary Aadhaar authentication supports secure employment assistance while preserving consent, alternate identification options, and uninterrupted access to services.
Voluntary Aadhaar authentication may be used to establish identity for employment-related assistance, including job matching, counselling, vocational guidance, skilling information, apprenticeships and career events. Yes/No and/or eKYC authentication may support de-duplication, fraud prevention and timely verification. Consent is mandatory, authentication remains voluntary, and services cannot be denied to persons who refuse or cannot authenticate through Aadhaar. Alternate identification includes PAN, passport, voter identity card, driving licence, Employment Exchange ID and specified universal account identifiers.

Wheat export policy: Durum wheat and wheat under specified codes move from prohibited status to free export immediately.
Export policy for durum wheat classified as "Other" under ITC (HS) Code 10011900 and wheat under ITC (HS) Code 10019910 is revised from Prohibited to Free. The revised classification takes immediate effect, permitting export of the specified wheat products under the Free export policy category.

Wheat flour export policy shifts to free status, permitting exports of atta, maida, samolina and related flour products.
Export policy for wheat flour and related products under ITC (HS) Code 11010000 is changed from 'Prohibited' to 'Free' with immediate effect. Covered products include wheat or meslin flour (atta), maida, samolina (rava/sirgi), wholemeal atta and resultant atta. Their export is permitted under the revised policy classification.

Digital vacancy reporting requires employers and regional career centres to furnish employment information through designated central career centres.
Career Centres (Central) comprise the Central Employment Exchange and the National Career Service Portal for the Social Security (Central) Rules, 2026. Career Centres must collect and furnish information digitally. Employers must digitally report vacancies and changes to supplied particulars, while Regional Career Centres must digitally share collected information with the Career Centre (Central) through prescribed forms. Technical and scientific vacancies meeting the prescribed pay threshold must be reported digitally to the Career Centre (Central) in Form XXV.

One Star Export House status now accepts export performance in any two of the preceding three financial years.
One Star Export House status under paragraph 1.25(d) of the Foreign Trade Policy, 2023 may be granted, other than in the Gems & Jewelry Sector, where export performance is established in any two of the three preceding financial years, subject to other applicable conditions. Export performance remains necessary in all three preceding financial years for other status categories, while the Gems & Jewelry Sector continues to require performance in both preceding financial years.

Diamond Imprest Authorisation imports retain Integrated Tax exemption while Compensation Cess exemption is removed following its discontinuance.
Diamond Imprest Authorisation imports continue to receive exemptions from specified customs duties and the whole of Integrated Tax. Para 4.63 of the Foreign Trade Policy 2023 omits the reference to Compensation Cess exemption following its discontinuance. The amendment preserves the Integrated Tax exemption for imports under Diamond Imprest Authorisation.

Raw sugar tariff rate quota imports receive full customs duty exemption subject to electronic quota authorisation and customs system debit.
Customs duty exemption for raw sugar imports applies to goods under tariff heading 1701 within a Tariff Rate Quota of 10 lakh MT, until 31 October 2026. Eligibility requires quota allotment by the Directorate General of Foreign Trade. Electronic authorisation must contain importer identification, Importer-Exporter Code, customs notification, tariff heading, quantity and validity period, and must be transmitted to the Indian Customs EDI System. Imports are permitted only upon electronic debit in that system.

Anti-dumping duty on natural mica-based pearl industrial pigments from China PR continues through an extended validity period.
Anti-dumping duty on imports of natural mica-based pearl industrial pigments, excluding cosmetic grade, originating in or exported from China PR continues under the existing duty framework. The validity period is extended by substituting the terminal date of 25 November 2026 with 25 February 2027. The amendment operates under section 9A of the Customs Tariff Act, 1975, read with the Anti-dumping Duty Rules, 1995.

Scientific research approval enables donor-related tax treatment, subject to annual donation reporting, prescribed compliance, and donor certification requirements.
Scientific research approval is granted to the International Institute of Bio Technology and Toxicology, Tamil Nadu, as a Research Association for donor-related tax treatment. The approval applies for tax years 2026-2027 through 2030-2031, subject to compliance with prescribed conditions. The institution must submit an annual donation statement in Form No. 15 by the specified deadline and furnish each donor with a Form No. 16 certificate stating the donation amount.

Correction of a labour-law notification replaces the specified numerical value with the revised value at the identified location.
Corrigendum to the Ministry of Labour and Employment notification dated 29 May 2026 substitutes the figure "0.35" with "0.18" at page 2, line 31 of that notification.

Raw sugar tariff rate quota permits duty-free imports and one-time advance authorisation conversion subject to GST payment and domestic sale conditions.
Raw sugar under Exim Code 170114 is freely importable within a duty-free Tariff Rate Quota of 10 lakh MT up to 31 October 2026, subject to prescribed conditions. Advance Authorisations issued under SION E52 may be converted once to the Tariff Rate Quota Scheme for raw sugar actually imported up to 20 August 2026. Conversion covers refined sugar produced or to be produced from such imports, subject to payment of exempted GST, domestic sale by 31 October 2026, and further prescribed conditions.

Export realisations in Indian Rupees now qualify for foreign trade benefits when received through prescribed banking channels.
Foreign Trade Policy 2023 provisions are amended to permit export contracts and invoices, except those involving Asian Clearing Union member countries, in foreign currency or Indian Rupees, with proceeds realised in either form. Exports to countries other than Nepal and Bhutan, where proceeds are realised in Indian Rupees through prescribed banking channels and qualifying Indian Rupee accounts of persons resident outside India, are eligible for export benefits, incentives and fulfilment of export obligations at par with foreign-currency realisations.

Compounding of wage-code offences excludes offences punishable by imprisonment alone or by imprisonment together with fine.
Compounding of offences under the Code on Wages, 2019 is clarified to cover any offence under the Code other than offences punishable with imprisonment only or with imprisonment and fine. The corrected wording replaces the earlier reference to compounding offences punishable with imprisonment only, or with imprisonment and fine.

Commitment application procedure extends filing and conclusion timelines, formalises defect refiling, and resumes inquiry after excluded-time expiry.
The amendments extend the period under regulation 3(3) to 60 days and require defective commitment applications to be returned for curing and refiling within 10 working days. Original application fees may be adjusted upon refiling, while failure to cure defects makes the application invalid. The period for conclusion of commitment proceedings is extended to 180 days, excluding time taken for information, clarification, or responses; if not concluded within that period, the inquiry resumes. References are also updated to the CCI (General) Regulations, 2024.

Minimum import price for clear float glass restricts lower-value imports while preserving conditional exemptions for export-linked units.
Import policy for clear float glass classified under ITC (HS) codes 70051090 and 70052990 is changed from Free to Restricted. Imports remain free where the CIF value is Rs. 34,000 or more per metric tonne. The minimum import price condition is inapplicable to Advance Authorisation holders, Export Oriented Units and Special Economic Zone units if imported inputs are not sold into the Domestic Tariff Area, and applies for one year from publication.

Commencement of Finance Act provisions follows staggered effective dates, with scheduled provisions commencing on separately appointed dates.
Commencement of the West Bengal Finance Act, 2026 is staggered. Section 1 and specified parts of section 2 took effect immediately upon notification of the Act. Sub-section (1), clause (a) of sub-section (2), and sub-section (4) of section 2 take effect from 1 October 2026. Scheduled provisions notified under clause (b) of sub-section (2) of section 2 are to commence on separately appointed dates.

Mandatory registration of rent and lease agreements governs GST registration for hired principal and additional business premises.
Registration of rent and lease agreements is mandatory for GST registration and amendment where a principal or additional place of business is occupied on rent or lease in Rajasthan. Because State law requires registration of rent or lease agreements for every period, an unregistered agreement is not sufficient for such GST purposes. Electronic registration may be initiated through the e-Panjiyan Portal, followed by examination of admissibility, verification through physical or electronic modes, statutory and stamp-duty scrutiny, and digital endorsement upon satisfaction of all legal and procedural requirements.