Delegation of power revised: list of regional directors substituted to reallocate delegated authority under Companies law.
Amends the prior notification by substituting the enumerated Regional Directors named in the earlier instrument with a revised list of Regional Directors, thereby reallocating the delegation of powers conferred by the prior notification; issued under section 458 of the Companies Act, 2013, and coming into force on the stated commencement date.

Delegation of powers under section 458: updated Regional Directors list substituted, altering authorised regional offices and delegation.
Amendment under section 458 substitutes the former list of Regional Directors with a new list - replacing "Regional Directors at Mumbai, Kolkata, Chennai, New Delhi, Ahmedabad, Hyderabad and Shillong" with "Regional Directors at Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi" - and provides that the amendment applies prospectively while preserving actions done or omitted before the amendment; it declares a specified commencement date.

Delegation of powers updated: list of Regional Directors substituted and designated offices reassigned with prospective effect.
The notification substitutes the earlier list of Regional Directors empowered to receive reports under the delegated provisions with a new list of specified regional offices and declares that the amendment takes effect from 16th February, 2026, while not affecting prior acts or omissions.

Delegation of powers under Companies Act: regional office designation for Northern Region amended effective mid-February by notification.
Amendment under section 458 of the Companies Act, 2013 substitutes the phrase "office of Regional Director at Noida" in notification S.O. 1354(E) with "Regional Director, Northern Region Directorate I, Headquarter at New Delhi," and provides that this substitution shall take effect from the 16th day of February, 2026, subject to a saving for acts done or omitted before the amendment.

Delegation of powers updated: Regional Directors' offices expanded and substituted, altering administrative delegation under companies law.
Amendment revises the enumerated list of Regional Director offices empowered under section 458 of the Companies Act, 2013 by substituting a new set of cities for the prior list, thereby reallocating the territorial allocation of delegated powers; the notification also specifies the date on which the substitution takes effect.

Appointment of Registrars of Companies as adjudicating officers with specified territorial jurisdictions and appeal route.
This notification appoints specified Registrars of Companies (including Registrars cum Official Liquidators) as adjudicating officers under the Companies Act, 2013 for defined States, Union Territories and districts, superseding earlier Ministry notifications; appeals from their orders lie to the concerned Regional Director; pending proceedings and appeals as of commencement will be governed by this notification, which takes effect on 16 February 2026 under section 454 of the Act read with the Companies (Adjudication of Penalties) Rules, 2014.

Delegation of powers to regional directors updated, expanding authorised offices and applying delegation to limited liability partnerships.
The Central Government amends the prior notification to substitute the list of Regional Directors authorised to exercise delegated powers under the Companies Act as applied to limited liability partnerships with a revised roster naming Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi, and declares the amendment to come into force on the specified commencement date while preserving prior actions or omissions.

Appointment of adjudicating officers under section 76A: Registrars assigned jurisdiction and appeals to Regional Director commence under new notification.
Appointment of adjudicating officers under section 76A of the Limited Liability Partnership Act, 2008 assigns specified Registrars of Companies to exercise adjudicatory functions within the territorial jurisdictions listed. Appeals from orders of these adjudicating officers shall lie to the Regional Director having jurisdiction, and pending proceedings and appeals as on commencement are to be dealt with under this notification, which takes effect on the stated commencement date.

Toluene Di Isocyanate imports face renewed anti dumping duties with producer specific US$ per MT rates and five year duration.
Imposition of anti-dumping duty on TDI having isomer content 80:20 from European Union and Saudi Arabia with producer-specific and residual rates per metric tonne in US dollars (Covestro US$221.04/MT; Borsod Chem US$102.05/MT; other rates US$217.55-344.33/MT). The measure, limited to the 80:20 grade, supersedes the 2021 notification, is effective for five years from publication, payable in Indian currency, and uses the Ministry-specified exchange rate with the bill-of-entry date as the relevant date.

Special Economic Zone rescinded for a 2.56 hectare IT SEZ, following de-notification proposal and state NOC.
The Central Government rescinds Notification S.O. 3463(E) (8 Nov 2016) that had notified 2.56 hectares as an SEZ proposed by M/s. Cognizant; rescission is under the first proviso to rule 8 of the SEZ Rules read with section 4 of the SEZ Act. Cognizant proposed de-notification, the State issued a No Objection Certificate and confirmed post de-notification land use conformity, and the Development Commissioner recommended de-notification. The rescission preserves actions done or omitted before its operation.

External commercial borrowing framework expands borrower access while imposing end-use, maturity, security, and reporting requirements.
External Commercial Borrowings may be raised by eligible non-individual persons resident in India from recognised non-resident lenders, subject to borrowing limits, maturity requirements, market-based costs and arm's length treatment for related-party transactions. Drawdown requires a Loan Registration Number, with prescribed account-crediting, temporary investment, security and reporting requirements. Borrowed funds cannot be used for prohibited end-uses, including specified real estate, securities trading, restricted domestic loan repayment and prohibited on-lending. Restructuring, refinancing, conversion into non-debt instruments and changes to ECB terms remain subject to applicable consent, prudential, maturity and reporting conditions.

Halal certification requirements expand to additional meat export destinations, with phased compliance timelines and existing accreditation conditions retained.
Halal certification requirements under the India Conformity Assessment Scheme (I-CAS)-Halal are extended to twenty additional countries for exports of specified meat and meat products. Compliance applies after a two-week transition period for all newly listed countries except Egypt. Egypt is subject to a nine-month implementation period for system readiness and onboarding and accreditation of certification bodies. Existing requirements for certification by NABCB-accredited bodies and compliance with importing-country regulations continue unchanged.

New Kolkata Rajarhat SEZ de-notified 7.1826 hectares, reducing the SEZ to 3.2987 hectares for DTA use.
Central Government, acting on the developer's proposal, State Government approval and Development Commissioner recommendation, de-notifies 7.1826 hectares (Plot No. II-F/1, Block-II-F, Action Area II, New Kolkata Township Rajarhat) of the Information Technology SEZ, reducing the SEZ to 3.2987 hectares; the de-notified land is to be used for Domestic Tariff Area purposes and the measure is taken under the executive powers provided by the SEZ Act proviso and rule 8 of the SEZ Rules.

Interest and penalty waiver procedure requires tax payment, prescribed electronic applications, and withdrawal of pending challenges.
Section 128A waiver framework is operationalised through rule 164 for closure of eligible demand proceedings under section 73 upon payment of tax and waiver of interest, penalty, or both. Notice- and statement-based applications are filed in FORM GST SPL-01, while order-based applications are filed in FORM GST SPL-02. Applicants must satisfy payment requirements, withdraw pending appeals or writ petitions, and submit prescribed evidence. The procedure provides for notice, reply, hearing, acceptance or rejection, appellate treatment, deemed approval where no order is issued in time, and voiding of waiver upon non-payment of specified amounts.

Tariff value fixation: substitution of customs valuation tables setting unit values for edible oils, metals, and areca nut.
Amendment substituting TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to set tariff values for edible oils, brass scrap, areca nut, and specified categories of gold and silver, with unit values stated in US dollars and most values unchanged; includes scope explanations for precious metals and provides the effective date of the amendment.

Platinum articles import policy changed from free to restricted, with re import exemptions for exhibitions, returns, and repairs.
The import policy for articles of platinum under ITC (HS) Chapter 71 is amended from Free to Restricted with immediate effect, subject to Policy Condition No. 6. Policy Condition No. 6 exempts re imports of Indian origin platinum articles carried abroad for exhibitions or export promotion, re imports of rejected/returned/unsold goods, and re imports intended for repair.

Umbrella imports shifted from free to restricted, but imports priced at CIF Rs.100 or above per piece remain free.
Imports of finished umbrellas under ITC (HS) Codes 66019100 and 66019900 are reclassified from Free to Restricted, with Free treatment retained where CIF value is Rs.100 or above per piece. The Minimum Import Price condition will not apply to imports by Advance Authorisation holders, Export Oriented Units, and SEZ units provided the imports are not sold into the Domestic Tariff Area.

Retail sale price valuation rule for specified tobacco and pan masala products prescribes deemed value and tax extraction method.
Rule 31D deems the value of specified packaged goods to be the declared retail sale price less the amount of tax, for goods listed including pan masala and tobacco products; tax amount is computed as (Retail sale price x applicable tax rate) / (100 + sum of applicable tax rate), with definitions for applicable tax and retail sale price and rules for multiple, altered or area-specific declared prices. Rule 86B is amended to exempt registered persons other than manufacturers in respect of goods under Rule 31D when the supplier has paid tax on the basis of retail sale price.

Retail sale price valuation mandated for specified packaged tobacco and pan masala, changing GST valuation practice.
Supplies of specified packaged goods-pan masala and defined tobacco and tobacco substitute products-must be valued using the declared retail sale price on the package. "Retail sale price" is defined as the maximum price declared for sale to the ultimate consumer and where multiple prices are declared, the maximum applies; an increased declared price at any stage is treated as the retail sale price; area specific declared prices apply to supplies in those areas. Tariff terms and interpretive rules from the First Schedule to the Customs Tariff Act, 1975 apply to this clause.

GST rate amendment reclassifies tobacco and nicotine products into altered rate schedules and omits a prior rate category.
Amendment under section 9(1) and section 15(5) of the Maharashtra GST Act inserts specified tariff entries for biris into the 9% schedule, inserts entries for pan masala, unmanufactured tobacco, manufactured tobacco and substitutes, cigars and cigarettes, and inhalation products into the 20% schedule, and omits the entire 14% schedule; the changes take effect on the first day of February, 2026.