Gold loans may be repaid through EMIs, which reduce principal and interest through periodic instalments, or through Bullet Repayment, which defers principal and accrued interest until maturity. The stated framework imposes tiered loan-to-value limits and caps consumption-purpose bullet loans at 12 months, with bullet-loan collateral assessment including projected interest. EMI repayment may reduce overall interest cost for borrowers with predictable income, while bullet repayment may preserve cash flow for borrowers expecting a defined future inflow. Borrowers should compare costs and review the Key Fact Statement before choosing a structure.

Illicit trade prevention requires coordinated regional action through institutional intelligence-sharing, joint enforcement, regulatory alignment and public-private engagement. Proposed measures include risk-based pre-export assurance, shipment controls, digital customs tools and common principles adaptable to sector-specific risks. India is identified as a dialogue partner that can support secure regional trade through enforcement cooperation, intelligence exchange and risk-based governance. Analytical research, market intelligence, product-identification awareness and voluntary track-and-trace initiatives may assist in addressing illicit tobacco trade and strengthening lawful trade integrity.

Toy-sector competitiveness is proposed to be advanced through a dedicated task force and a playbook addressing manufacturing ecosystems, value chains, standards and compliance, skills, innovation, intellectual property and exports. The task force is intended to strengthen manufacturing capability, resolve value-chain bottlenecks, enable design and innovation, develop employment and skills, improve ease of doing business and support global value-chain integration. The roadmap emphasises domestic production, quality standards, localisation, branding, cluster development and support for MSMEs and startups.

A sector-specific Special Economic Zone for Information Technology and Information Technology Enabled Services is bifurcated and partly denotified under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006. Following State Government approval and recommendations of the Development Commissioner and Board of Approval, the Central Government found statutory requirements fulfilled. The notification creates SEZ-A and SEZ-B, identifies their residual land parcels, and specifies their survey particulars, boundaries, coordinates, bearings and distances.

Share-trading loss was rightly disallowed because the assessee neither responded to the show-cause notice nor substantiated the loss with supporting evidence. The Tribunal's contrary finding that relevant evidence had been filed was factually incorrect, making its deletion of the disallowance perverse. A director's retraction filed over two years after the statement and after assessment required examination before acceptance; the Tribunal did not undertake that examination. Its reliance on denial of cross-examination was also unsupported because the record showed no request for cross-examination. The assessment and first appellate decision were restored in favour of the Revenue.

Alleged examination-paper leakage in the Public Service Commission teacher recruitment examination is under investigation by the state Economic Offences Unit. A doctor was arrested in connection with allegations that he participated in a conspiracy to leak the examination paper and arrange candidates' selection for payment. Investigators alleged that he arranged candidates who were taken to a hotel shortly before the examination and given access to the leaked question paper.

TDS on purchase of goods applies only where the purchaser meets the prescribed turnover or gross-receipts threshold in the immediately preceding financial year. A newly incorporated company with no prior-year turnover does not qualify as an eligible buyer in its first financial year. Purchases exceeding the applicable threshold, including fixed assets or capital goods, do not independently trigger TDS. The possible inclusion of fixed assets within "goods" becomes relevant only after buyer eligibility is established.

Anti-dumping duty is imposed on Low Ash Metallurgical Coke, being metallurgical coke with ash content below 18 per cent, imported from specified subject countries. The measure addresses dumping-related material injury to domestic industry. Exclusions apply to specified ultra-low phosphorous coke for ferroalloy manufacture, semi-coke or soft coke, and specified-sized coke for eligible pig iron manufacture, subject to applicable end-use undertakings and certification. The duty applies for five years from provisional-duty imposition unless earlier changed and is calculated in Indian currency at the notified exchange rate applicable on the bill-of-entry date.

Arbitrator neutrality under Section 12(5) read with the Seventh Schedule renders officers of a disputing respondent-State ineligible to continue on an arbitral tribunal where no substantive proceedings occurred after its constitution and the matter remained stayed. The provision applies notwithstanding a prior contractual appointment arrangement and treats persons within prohibited relationships as de jure unable to act. Ineligibility may be waived only by an express written agreement made after the dispute arises; participation in proceedings or party conduct is not a waiver. The officer-members' mandate therefore terminated by operation of law, requiring appointment of a fresh independent arbitrator.

Schedule-II (Export Policy) of ITC (HS) 2022 is amended with immediate effect to align export classifications, notes and policy entries with the Finance Act, 2026. Broad tariff entries are deleted or replaced with product-specific classifications across agricultural products, foods, chemicals, pharmaceuticals, minerals, leather, machinery, metals and transport equipment. Specified controlled chemicals remain freely exportable only subject to a No Objection Certificate from the Narcotics Commissioner. Deoxy nucleotide triphosphates require restricted export authorisation, zirconium ores remain subject to State Trading Enterprise treatment through Indian Rare Earths Limited, and dissolving-grade chemical wood pulp is prohibited for export.

Importers claiming Basic Customs Duty exemption for vessel-repair spare parts and consumables must maintain and periodically submit accounts of import, use and consumption. The account must identify each Bill of Entry, the imported and utilised quantities, duty foregone and vessel end use, with prescribed vessel and fitment details. Bond cancellation requires evidence that exemption conditions were fulfilled, including a fitment certificate endorsed by the Vessel Chief Engineer and Vessel Master, submitted within one year from the Bill of Entry date.

An arbitrator's appointment under Section 11 has statutory finality on matters within the appointing authority's competence and cannot be reopened before the arbitral tribunal under Section 16. A party that seeks leave to file a counterclaim before the arbitrator and subsequently files it accepts the arbitral forum. That conduct constitutes submission of disputes to arbitration under Section 7(4)(c), regardless of whether the underlying contractual clause independently qualifies as an arbitration agreement. The State therefore could not challenge the appointment or deny arbitrability after voluntarily submitting its counterclaim.

Tax deduction at source under section 393 applies to specified payments based on the recipient, payment type, threshold, rate and timing prescribed in the applicable Table. Resident payments generally attract deduction on the whole amount after the threshold is crossed, while non-resident payments have no threshold unless specifically prescribed. Specified exemptions cover designated exempt persons, certain Offshore Banking Unit interest and payments connected with the New Pension System Trust. Eligible recipients may furnish a nil-tax declaration subject to stated conditions, and payers or depositories must submit it within the prescribed quarterly timeline. Suspense-account credits are treated as credits to the payee.

NYVO's fee-only platform integrates investments, goals, insurance and cash flows into a personalised household financial plan. Users may connect existing mutual fund holdings, assess their alignment with financial goals and execute mutual fund transactions on the platform. Recommendations are based on an in-house asset-allocation model and mutual fund rating engine, while the flat-fee structure and absence of product-linked remuneration are intended to preserve independence from sales incentives. The platform uses read-only access under the RBI Account Aggregator framework.

Permanent Trade Facilitation Committees at each Customs station must meet fortnightly with expanded representation from Customs, trade participants, DGFT, custodians, partner government agencies, shipping lines, logistics providers, trade councils and Customs Brokers. They monitor clearance timelines, address bottlenecks and trade grievances, oversee TSKs, AEM and the ICEGATE helpdesk, and escalate unresolved matters to NACs. A Single Point of Contact must support coordinated clearance, while local issues are to be discussed with relevant agencies and trade bodies.

Specified income exemption is notified for the Chhattisgarh Real Estate Regulatory Authority under Schedule III read with section 11 of the Income-tax Act, 2025. Eligible income includes government grants, loans or advances, regulatory fees and penalties, and interest earned on such receipts. The exemption is conditional on no commercial activity, required income-tax return filing, and continuity of the Authority's activities and specified income. Non-compliance results in withdrawal of the exemption and initiation of proceedings.

Tax exemption under section 10(46) of the Income-tax Act, 1961 is notified for the Chhattisgarh Real Estate Regulatory Authority for government grants, loans or advances, regulatory fees and penalties, and interest earned on those receipts. The exemption requires the Authority to avoid commercial activity, retain the same activities and nature of specified income, and file its income return as required. Non-compliance may result in penal action and withdrawal of the exemption. The notification operates retrospectively for the stated assessment years.

Tax exemption is notified for the Fees Regulating Authority in respect of processing fees, related charges, government reimbursements or grants, and interest from deposits and investments. The exemption requires that the Authority not engage in commercial activity, retain unchanged activities and specified income, and file its income-tax return as prescribed. Failure to meet these conditions may result in penal action and withdrawal of the exemption. The notification applies retrospectively for the stated assessment years.

Customs duty exemptions are consolidated into a unified framework that supersedes earlier exemption notifications while preserving prior actions and omissions. Four tables set out full or partial relief from Basic Customs Duty, Integrated Goods and Services Tax, and Compensation Cess, linked to tariff headings and conditions. Annexures prescribe end-use and certification requirements, lists identify eligible specified goods and sectoral concessions, and explanations clarify defined terms. Stakeholders must use the consolidated framework for post-effective-date imports and consult related cess and surcharge amendments for alignment.

SWIFT 2.0 provides a unified digital platform for EXIM clearances involving Partner Government Agencies, enabling submission of NOC data and documents, application tracking, alerts, online fee payments, inspection notifications and digital access to approved NOCs. In its first rollout phase, Animal Quarantine and Certification Services, the Plant Quarantine Management System and the Food Safety and Standards Authority of India are integrated. Required data fields and mandatory documents must be accurately declared through the Integrated Declaration in the Bill of Entry or the unified application dashboard where PGA clearance is required.