The latest amendment excludes income arising from transfer of pre-2017 investments from GAAR scrutiny. It reinforces the protection of grandfathered investments despite broader applicability of anti-avoidance provisions.
The notification grants customs duty relief to SEZ units clearing goods to DTA, provided production began before 31 March 2025. It clarifies eligibility conditions, exclusions, and compliance requirements for availing the benefit.
The RBI extended the time for realisation of export proceeds from nine to fifteen months due to global uncertainties. This decision addresses delays caused by geopolitical tensions and logistical disruptions.
The government amended the earlier notification by replacing Table 1 with a revised duty structure. This change impacts applicable customs rates and compliance requirements for specified goods.
The government amended the earlier notification by replacing Table I, II, and III with updated duty structures. The change impacts applicable rates and conditions for specified goods under customs law.
The government notified a statutory commission for tax benefits under section 10(46A). The exemption applies from AY 2026-27 subject to continued eligibility conditions.
The Finance Act, 2026 prescribes income-tax rates, surcharge, and cess for the assessment year 2026–27. It establishes the legal framework for tax computation, including applicable slabs and additional levies.
RBI introduced stricter rules for acquisition finance and lending to intermediaries to control risk exposure. The framework ensures prudent lending and financial stability.
RBI revised concentration risk guidelines to include broader exposure categories and stricter limits. The move strengthens risk management and safeguards financial stability.
The RBI clarified that IPCs will be treated as financial guarantees with a 100% credit conversion factor. However, capital is required only on the capital market exposure portion, with a 125% risk weight applied.
