Measures for releasing prisoners who remain in custody after bail has been granted require coordinated action by prisons, District Legal Services Authorities and the e-prisons system. Bail orders should be promptly communicated and recorded, and prisoners not released within seven days should be automatically identified for follow-up. Legal-services support and socio-economic assessment should facilitate relaxation of unaffordable bail or surety conditions, while temporary bail may be considered where appropriate. Bail conditions should be reconsidered suo motu after one month, and local-surety requirements should be avoided. These measures aim to prevent continued detention solely because of poverty or inability to meet bail conditions.

Territorial jurisdiction of proper officers under the Rajasthan Goods and Services Tax Act, 2017 is assigned to corresponding levels of officers in alignment with jurisdiction assigned under the Rajasthan Value Added Tax framework and related jurisdictional notifications. The order takes effect from 1 November 2021.

Assessment based on material seized from a person other than the assessee falls within the framework of Section 153C, not Section 153A, where no incriminating material is found from the assessee. An alleged partnership does not change the assessee's status for this purpose. Seized documents that are not regular books or transaction records cannot support additions without independent evidence linking them to undisclosed income or expenditure. The rebuttable presumption under Section 132(4A) applies against the person from whose possession the material was found and cannot, without corroboration, justify additions against another person. Selective reliance on uncorroborated material is impermissible.

GST registration functions are assigned to designated State Tax officers under the Rajasthan Goods and Services Tax Act, 2017. Officers of Regular Circles or Wards handle registration applications and verification within their territorial jurisdiction. Joint Commissioners and Deputy Commissioners in Regular Circles handle registration of casual taxable persons and non-resident taxable persons undertaking supplies. Designated officers also handle amendment, cancellation and revocation of cancellation of registration, subject to territorial jurisdiction and applicable pecuniary limits. An Additional Commissioner (Administration) may reallocate work where the designated officer is unavailable.

Addition for unexplained money could not be sustained against a partnership firm after its conversion into a private limited company. The bank transactions relied on were in an account not belonging to the firm, and the firm had ceased to exist upon conversion. Use of the firm's PAN in an individual's savings account was treated as a banking error. As no change in facts or law and no contrary material were identified, the earlier finding was followed, resulting in deletion of the addition.

Cash deposits in a savings bank account could not be assessed as unexplained money of a partnership firm that had ceased to exist after conversion into a private limited company before the relevant assessment year. The account stood in another individual's name, unconnected with the firm's business. Recording the firm's PAN by the bank did not establish ownership of the account or transactions, particularly as the PAN linkage resulted from a banking error. The deposits were therefore not attributable to the former firm, and the unexplained-money addition was deleted.

Return scrutiny verifies the correctness of filed returns through data-analytics selection based on turnover, tax, reverse-charge liability, input tax credit, e-way bill and interest discrepancies. Proper officers must verify relevant portal and back-office data, issue GST-ASMT-10 where discrepancies remain, and consider explanations in GST-ASMT-11. Acceptable explanations or payment of admitted tax, interest and applicable amounts through GSTR-DRC-03 permit closure in GST-ASMT-12. Unsatisfactory responses or failure to correct accepted discrepancies may lead to determination of tax and other dues with prior approval. Scrutiny registers and monthly reporting are required.

Enrolment with the Past Risk and Return Verification Agency (PaRRVA) for registered Investment Advisers and Research Analysts intending to communicate certified past performance data to clients, including prospective clients, has been extended to September 3, 2026. Investment Advisers and Research Analysts wishing to make such communications must enrol with PaRRVA by the extended deadline. The extension is intended to facilitate smooth implementation of the framework.

Savings accounts provide monthly interest payments, liquidity and access to funds, subject to eligibility, internal policies and applicable terms. Digital account opening through Video KYC is available for an account with no minimum balance requirement, supported by mobile banking for UPI transfers, bill payments and balance monitoring. Account variants include premium, value-oriented, agricultural, financial-inclusion, children's and basic no-frills accounts. Deposit insurance applies up to the prescribed limit per depositor per bank.

The Rajasthan Commercial Taxes Department corrects the date appearing in line 4 of its notification dated 24 March 2022. The date "February 24, 2022" is substituted with "March 24, 2022."

Customs Brokers operating in a jurisdiction with a registered and recognised Customs Brokers' Association must enrol as members of that association and cannot hold membership in more than one association within the same jurisdiction. The Board may extend the time for compliance where circumstances beyond control prevent timely fulfilment of obligations and other conditions are satisfied. Customs Brokers under Hyderabad Customs jurisdiction must enrol with the recognised association and submit a registration certificate as proof of compliance by the specified deadline.

Section 54 exemption applies to investment in a residential house even where the acquired property comprises two connected and independently usable floors, provided they form one residential building. Separate physical configuration or usability alone does not make the floors distinct houses for capital-gains purposes. The exemption was therefore allowable for investment in both floors. Cost of improvement was also deductible in computing long-term capital gains because payment of regularisation fees and transformation into a three-storeyed built-up house evidenced that improvements had been made; the claimed expenditure received the benefit of doubt.

Reimbursement of State Tax due and deposited by eligible hotels and tour operators requires portal registration, one-time prescribed information, filing of all due returns, and deposit of tax in the prescribed manner. Applications may cover multiple tax periods. Reimbursement is adjusted against recoverable tax demands and applicable RIPS subsidy, and total benefits cannot exceed State Tax due and deposited for the relevant period. The proper officer sanctions reimbursement, after which payment is processed subject to budget allocation and compliance with applicable orders and guidelines.

Tax exemption is granted to the District Legal Services Authority, Charkhi Dadri, for specified grants, government donations, court-ordered receipts, recruitment application fees and bank-deposit interest. The exemption operates under the saving and transitional framework preserving application of the repealed Income-tax Act, 1961. It is conditional on absence of commercial activity, continuity in the Authority's activities and specified income, and filing of income-tax returns as required. Non-compliance may result in penal action and withdrawal of exemption, with retrospective application to the stated assessment years.

Tax exemption is notified for the Haryana State Board of Technical Education, Panchkula, in respect of specified governmental receipts, educational fees, royalties and charges, donations, property-related income, securities sale proceeds, and bank-deposit interest. The exemption operates under section 10(46) of the repealed Income-tax Act, 1961, preserved through transitional provisions of the Income-tax Act, 2025. It requires absence of commercial activity, continuity in activities and specified income, and filing of the required income-tax return; non-compliance may result in penal action and withdrawal of exemption.

The Madhya Pradesh SGST notification inserts serial number 105A for Gene Therapy in the Schedule to the notification dated 30 June 2017. It also replaces the definition of "pre-packaged and labelled" to cover retail-sale commodities of not more than 25 kilograms or 25 litres that are pre-packed and subject to mandatory package or label declarations under the Legal Metrology Act, 2009 and its rules. The amendments are deemed effective from 16 January 2025.

Foreign-exchange market conditions supported a marginal early appreciation of the rupee against the US dollar, led by broad US-dollar weakness, improved risk sentiment, lower oil-price levels and foreign portfolio inflows. Importer demand for dollars moderated the movement. Market direction remained linked to the forthcoming monetary-policy decision and US economic data, while reported central-bank activity was described as helping smooth currency volatility. The US dollar index, crude-oil movements, global supply expectations and domestic equity-market activity were relevant exchange-rate influences.

Road and Infrastructure Cess applicable to petrol and diesel cleared for export is amended under the Central Excise exemption framework. The rate specified against serial number 2 of Notification No. 11/2026-Central Excise is substituted with Rs. 1.5 per litre. The amendment takes effect from its publication in the Official Gazette on 3 August 2026.

Madhya Pradesh SGST revises "specified premises" for hotel accommodation services, covering premises exceeding the prescribed daily accommodation-value threshold and premises voluntarily declared by suppliers or registration applicants. Registered suppliers may opt in during the prescribed preceding-financial-year period, while applicants may declare status shortly after registration acknowledgement. The status continues in later financial years unless an opt-out declaration is filed. Prescribed separate, premises-wise formats govern opt-in and opt-out declarations.

Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is amended by substituting the applicable rate with Rs. 22 per litre in the relevant exemption notification. Issued under the Central Excise Act, 1944 read with the Finance Act, 2002, the amendment takes effect from its publication in the Official Gazette and modifies Notification No. 08/2026-Central Excise.