India-New Zealand Free Trade Agreement is expected to enter into force from 19 October 2026. It provides duty-free access in New Zealand for all Indian exports, replacing peak tariffs applicable to specified Indian goods, including ceramics, carpets, automobiles and auto components. The arrangement is intended to expand bilateral trade in goods and services, promote investment, and includes New Zealand's investment commitment in India over a 15-year period.

Screening Committee appointment under Rule 123(2) of the Chhattisgarh Goods and Services Tax Rules, 2017 is constituted pursuant to the applicable State Commercial Taxes Department order. The Committee comprises the Commissioner of State Tax, Chhattisgarh, Raipur, and the Commissioner (Appeals), Central Tax (GST), Raipur. Its office is established at the Office of the Commissioner, Commercial Taxes, Chhattisgarh, Civil Lines, near Raj Bhavan, Raipur.

Chhattisgarh's GST advance-ruling framework identifies the State Tax Joint Commissioner and the CGST and Central Excise Joint Commissioner as members of the Authority for Advance Ruling. The Authority's office is established at the Office of the Commissioner, Commercial Taxes, Civil Lines, near Raj Bhavan, Raipur, defining its membership and administrative location for advance-ruling functions under the GST regime.

ECTS facilitates voluntary, expedited Nepal transit cargo movement through electronic Customs Transit Declarations, electronic seals and GPS-based tracking. Traders or Customs Brokers must register with the Managed Service Provider, upload prescribed commercial and undertaking documents, and complete the electronic declaration process. Customs approves the declaration, affixes and verifies ECTS seals, and uses system-generated trip reports for reconciliation and automatic discharge of Letters of Undertaking. Seal alerts or unavailable electronic verification require risk-based physical verification. The system also tracks return of empty containers and supports specified rail-road multimodal transit movements.

Share-sale proceeds and the claimed long-term capital gain required fresh verification where purchase records, dematerialised holdings, stock-exchange sales and banking receipts were available, but the investigation into alleged exit providers remained incomplete. Unserved notices alone did not complete verification because the identified providers were not properly examined, the taxpayer lacked a reasonable opportunity to address that verification, and no enquiry was made from the person said to have handled the transactions. Withdrawal of the scrip's trading suspension indicated no continuing trading bar. The matter was remitted to the Assessing Officer for further investigation and relevant statements.

Temporary and contractual appointments may be made by the competent authority to meet work exigencies on suitable terms. Temporary employees' conditions cannot be more favourable than those applicable to appointments of equivalent status or responsibility. Grade B and above employees may be taken on deputation for a specified period where work exigencies exist or suitable internal candidates are unavailable, with possible permanent absorption on conditions specified by the competent authority. Executive Director appointments by deputation or contract require Authority approval before an offer is issued.

IFSCA employees must subscribe to the New Pension Scheme, with compulsory employee contributions and corresponding IFSCA contributions. Employees may choose their Pension Fund Manager and investment option, while additional voluntary contributions do not increase IFSCA's contribution. Group Mediclaim Floater coverage, funded by IFSCA, extends to eligible staff and dependent family members subject to grade-based cover, dependency conditions, declarations, and renewal procedures. Delayed submission or non-refund of medical advances attracts interest, and claims without advances must be submitted within the prescribed period after discharge.

Recruitment across Executive Director, officer Grades F to A, secretarial staff, and multi-tasking staff combines promotion, direct recruitment, deputation, absorption, and limited contract appointment. Executive Director and Grades F through B generally reserve 75% of posts for promotion, failing which deputation, and 25% for direct recruitment or deputation. Contract appointments may be used where prescribed channels fail, for up to five years subject to annual performance review. Eligibility depends on the relevant grade's age limit, prescribed academic or professional qualifications, and experience in financial, regulatory, legal, administrative, or related fields.

Every employee covered by the International Financial Services Centres Authority (Employees' Service) Regulations, 2020, including an employee opting to come under them, must subscribe to declarations in forms prescribed by the Authority.

Mandatory subscription to an insurance scheme or fund instituted by the Authority applies to every employee governed by the Employees' Service Regulations, subject to the rules of that scheme or fund. Such subscription cannot curtail superannuation benefits otherwise admissible to an employee. Employees exempted under the applicable scheme or fund rules are not required to subscribe.

Subscription to the IFSCA New Pension Scheme requires employees to become members and comply with the Scheme Rules, unless otherwise specified. Whole-time employees joining from a specified date must exclusively join the Scheme. Whole-time employees absorbed on deputation who were CPF or GPF members before a specified date may elect, in the prescribed manner, to continue under CPF/GPF or join the IFSCA New Pension Scheme.

Regulation 93 provides gratuity on retirement, death, certified disablement, resignation after five years of continuous service, and non-punitive termination after five years. Employees with less than ten years of continuous service receive gratuity under the Payment of Gratuity Act, 1972. Those completing at least ten years receive gratuity under rules prescribed by the Authority, but not below the statutory amount. The Authority may create a gratuity trust.

Deputation and external assignment of an Authority employee to another employer require the Authority's approval and remain subject to terms and conditions specified by it. An employee cannot be sent on deputation or external assignment against that employee's will.

Deputation of employees to military service may be undertaken on terms and conditions determined by the Authority. The Authority prescribes the applicable conditions for employees deputed for such service.

Travelling and halting allowances for employees are payable at rates and subject to terms and conditions approved by the Authority from time to time. The allowance framework is governed by periodically approved rates and conditions.

Regulation 89 provides medical aid and facilities to employees of the International Financial Services Centres Authority and eligible dependents under Authority-approved guidelines. Coverage may include illness, accidental injuries, hospitalisation and domiciliary treatment. The Authority may also obtain comprehensive health insurance for employees and dependents on terms it determines. Group Mediclaim Policy and National Pension System arrangements apply in accordance with Annexure-2.

Employee disciplinary appeals may challenge penalties or suspension orders before the designated Appellate Authority. Appeals must be filed within 45 days, be in Hindi or English, contain all material arguments, use respectful language, and specify the relief sought. Appellate review considers the justification of findings and whether the penalty is excessive or inadequate. The Appellate Authority may confirm, enhance, reduce or set aside a penalty, or remit the matter. Enhancement to a major penalty requires a prior inquiry or, where an inquiry has been held, a show-cause notice and consideration of the employee's representation.

Vigilance cases concerning alleged employee corruption may be investigated by the Central Bureau of Investigation, Central Vigilance Commission, or another approved agency where specified conditions exist. A prima facie investigation report may be referred for advice on disciplinary action. The inquiry may be conducted by a Commissioner for Departmental Enquiries or another nominated person. Advice may also be sought on proof of charges and penalties, while the competent authority decides the penalty after considering that advice.

Suspension may be ordered where disciplinary proceedings are contemplated or pending, or a criminal case is under investigation, inquiry or trial. Deemed suspension follows detention exceeding 48 hours or conviction resulting in imprisonment where immediate separation from service does not occur. Suspension cannot ordinarily exceed 90 days, subject to a limited exceptional extension. Subsistence allowance is payable during suspension, with an enhanced rate after three months where delay is not attributable to the employee.

Regulation 85 permits the Competent Authority to impose prescribed disciplinary penalties through a special procedure overriding ordinary requirements where facts are established by a court of law or court martial, an employee has absconded, or communication is impracticable. Requirements may also be waived where observance is difficult and waiver causes no injustice to the employee. Written reasons are mandatory whenever any procedural requirement is waived.