Section 44AD may be adopted where its eligibility conditions and turnover threshold are satisfied, notwithstanding tax audits in earlier years. Section 44AD eligibility and section 44AB audit liability are separate tests. If later turnover exceeds the presumptive-tax threshold, normal computation and audit may apply without that statutory exit itself attracting the five-year restriction. The restriction may apply where an otherwise eligible assessee declares profit below presumptive income. The corresponding provision under the Income-tax Act, 2025 retains this restriction.

Raymond Limited reported unaudited first-quarter FY27 growth in total income, EBITDA and profit before tax before exceptional items, while remaining net-debt-free with a net cash surplus. Its Engineering business comprises Precision Technology & Auto Components and Aerospace & Defence. Growth in the former was attributed to export expansion, operating leverage, product mix and cost reductions. Aerospace & Defence growth was linked to production for global OEMs, portfolio expansion and increased capacity, although margins were affected by targeted research and development investment. Forward-looking statements remain subject to regulatory, political, economic and technological risks.

Savings-account selection should compare effective interest returns under slab-based rates, recurring operating charges and the customer's actual banking needs. Net value depends not only on advertised rates but also on relevant minimum-balance, card, ATM, alert and transfer fees. Digital reliability, customer support, branch availability and ATM access should be assessed according to the customer's average balance, cash use, transfer frequency, travel patterns and need for in-person assistance. The suitable account is one that matches real banking behaviour.

A uniform, technology-driven procedure governs clearance of personal imported goods through Foreign Post Offices under the Postal Import Regulations, 2025. Postal authorities must electronically present article lists and goods on arrival; customs assessment is risk-based through the FPO Import Application and Risk Management System, with physical examination generally limited to selected or intelligence-based cases. Officers may issue specific consolidated electronic document-call letters and, after 30 days without an adequate response, assess using available records under the Customs Act. Clearance is issued electronically after assessment and customs formalities, and postal authorities must not deliver articles before clearance and duty payment or realisation. Commercial postal imports remain subject to the existing procedure.

Gateway Terminals India Pvt. Ltd. is appointed as custodian and Customs Cargo Service Provider for an additional land parcel incorporated into its existing Customs Area at Jawaharlal Nehru Port. The area may be used only for Customs-authorised receipt, stacking, storage and handling of EXIM cargo, subject to the port licence and compliance with the Customs Act and the Handling of Cargo in Customs Areas Regulations, 2009. The provider must maintain prescribed security, access controls, cargo-safety measures, boundary demarcation and infrastructure, and cannot alter the layout, boundaries or use without prior Customs approval. The approval takes immediate effect and remains valid only during the underlying land licence, unless earlier modified, withdrawn or cancelled.

DPIIT-recognized start-ups may create "Source from India" microsites on the Trade Connect ePlatform and receive a start-up badge where they satisfy the existing exporter eligibility criteria. A special exception also permits DPIIT-recognized start-ups that do not meet those criteria to register if they hold an active IEC and are not listed in the DEL. Eligibility and onboarding are verified through DGFT IEC and eBRC database records, with eBRC data serving as the reference for export-realisation eligibility. Users linked to eligible or specially excepted IECs will receive the microsite-creation option on their dashboard; approved profiles become publicly visible to international buyers.

Urban cooperative banks are encouraged to recognise regulatory support through liberalised branch opening, doorstep banking, demand drafts, life certificates, dedicated regulatory coordination, enhanced gold-loan limits, one-time settlements and progress towards on-tap licensing. Sound governance is material to sectoral stability, while small-borrower lending is presented as a comparatively safe lending segment. The umbrella body can support member banks through technical expertise, compliance assistance, cybersecurity solutions and participation in a security operations centre to strengthen depositor confidence.

Korean food export promotion in India and South Asia combined business consultations with consumer-facing activities. Individual meetings connected Korean exporters with regional buyers and generated memoranda of understanding for products including frozen gimbap, ginseng wine and kombucha. Exporters received on-site guidance concerning non-tariff barriers, including food import customs clearance and certification requirements. Preparatory online sessions addressed import procedures, regulatory matters and consumer trends, while consumer events promoted Korean food through tasting, retail and experiential activities.

Illegal immigration enforcement involves continuous identification and verification operations, coordination with relevant officials, and confidential investigation of networks facilitating entry, identity documentation, accommodation and employment. Enquiries extend to intermediaries, contractors, Aadhaar procurement and verification practices, rather than focusing only on apprehended individuals. Citizen vigilantism, moral policing and social-media targeting of suspected migrants are discouraged because they may compromise investigations; information should instead be given through proper police channels.

Technology adoption, transparency, sound governance and modern customer services are identified as necessary for urban cooperative banks to remain competitive. Banks are encouraged to join the sector's umbrella organisation and self-regulatory body, which provides capital, information-technology infrastructure and liquidity support. Protection of depositors' money remains a regulatory responsibility, while banks are expected to improve governance, train staff, adopt technology and enhance customer-centric services. Customer prosperity and reduced perception gaps between the central bank and urban cooperative banks are emphasised as measures to strengthen the sector.

An Authorised Dealer Category-II approval under the Foreign Exchange Management (Authorised Persons) Regulations, 2026 enables Paul Merchants to undertake additional permissible non-trade current account transactions under FEMA, excluding gifts and donations, and foreign trade transactions within the applicable per-transaction limit. The approval supports foreign exchange and cross-border payment services, including overseas remittances for education, medical treatment, travel, and conference or event participation.

A retrospective amendment to Section 9, effective from 1 June 1976, required reconsideration of an earlier judgment. The Supreme Court had permitted the Revenue to seek review because the amendment operated retrospectively despite being enacted after the original judgment. The subsequent Supreme Court authority and retrospective statutory change warranted review and recall of the earlier decision, with the income-tax appeals restored for fresh consideration.

The One Time Settlement Scheme, 2022 is extended to Luxury Tax, Entertainment Tax, RD Cess, Profession Tax, and Entry of Motor Vehicles into Local Areas tax disputes, requiring payment of 50% of balance tax. Pending Central Sales Tax demands involving unavailable statutory forms are treated as disputed demands in specified circumstances. Cases with only interest or penalty outstanding may be settled on payment of 15% of that balance. Specified pending proceedings are treated as disputed cases, while undisputed deferment cases receive waiver of interest.

The Telangana One Time Settlement Scheme, 2022, for settling disputed tax under legacy Acts received an extended timetable. Applications could be filed up to 31 July 2022; scrutiny, arrear confirmation and intimation were to be completed up to 15 August 2022; and taxpayers were required to submit settlement letters and pay the agreed amount up to 31 August 2022. Further necessary action was assigned to the Commissioner of Commercial Taxes.

Biometric-based Aadhaar authentication requirements for GST registration under rule 8(4A) of the Arunachal Pradesh Goods and Services Tax Rules, 2017 are exempted in all States and Union territories other than Gujarat. The specification is issued under rule 8(4B) on the recommendations of the Council.

The Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2022, effective from 1 December 2022, omit rules 122, 124, 125, 134 and 137 of the Arunachal Pradesh Goods and Services Tax Rules, 2017. Rule 127 is amended to describe the Authority's mandate as functions rather than duties, and the Explanation is revised to define "Authority" as the Authority notified under the Act.

Appellate Tribunal filing timelines under the Odisha Goods and Services Tax Act, 2017 are revised. Appeals for orders communicated before 1 May 2026 and applications for orders passed before 1 February 2026 may be filed up to 31 July 2026. Appeals and applications relating to later orders remain governed by the statutory periods of three months from communication and six months from the order date, respectively. The earlier notification is superseded, subject to actions already taken or omitted, and the revision is deemed effective from 30 June 2026.

Integrated IEPFA Portal 2.0 is proposed to modernise investor claim processing through digital KYC, pre-filled Form IEPF-5, entitlement search, and a simplified e-Verification Report filing workflow. Stakeholder feedback included Aadhaar eKYC address validation, KYC for authorised representatives, entitlement-letter validation checks, bulk DSC and eSign functionality, integration of approved IEPF Form-4 data, lower-value share valuation using NSE and BSE data, and alerts for frequent address changes to prevent fraud.

Proper officers for scrutiny of returns and assessment of non-filers under the Telangana Goods and Services Tax Act, 2017 include authorised officers not below the rank of Assistant Commissioner of State Tax in the State Enforcement Wing. Such authorisation may be given by the Additional Commissioner of State Tax, Additional Commissioner of State Tax (GR-I), or Special Commissioner of State Tax of that wing. The notification takes effect immediately.

The amendments prescribe deemed revocation of specified registration suspensions upon furnishing pending returns, re-credit of electronic credit ledger amounts after deposit of erroneous refunds, and additional UPI and IMPS payment mechanisms. They establish the manner for calculating interest on delayed tax payment and wrongly availed and utilised input tax credit. Refund rules are revised for electricity exports, export valuation, shipping-bill mismatches and withheld integrated tax refunds. GSTR-3B, GSTR-9 and GSTR-9C reporting instructions and related GST forms are also updated.