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REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03022026-269801 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 458] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 MINISTRY OF POWER ORDER New Delhi, the 2nd February, 2026 S.O. 487(E).- Whereas M/s Deshraj Solar Energy Private Limited (DSEPL) having its registered address at 2A, Lord Sinha Road, First Floor, Middleton Row, Kolkata, West Bengal-700071, India has applied for authorization under Section 164 of the Electricity Act, 2003 for laying of overhead transmission line under the transmission scheme “transmission system for providing Connectivity to M/s Deshraj Solar Energy Private Limited for its 300 MW Solar Power Project in Bikaner, Rajasthan." And whereas, Ministry of Power, Government of India vide its letter No. 25-17/25/2025-PG dated 27.02.2025 had granted prior approval under section 68(1) of the Electricity Act, 2003 for the overhead line covered under the transmission scheme “transmission system for providing Connectivity to M/s Deshraj Solar Energy Private Limited for its 300 MW Solar Power Project in Bikaner, Rajasthan." M/s Deshraj Solar Energy Private Limited had published notice for transmission scheme in local newspapers Dainik Yugpaksh (in Hindi) dated 11.07.2025, The Indian Express (in English) dated 11.07.2025, and in Weekly Gazette of India dated 02.08.2025 for the general public to make observations/representations on the proposed transmission route within 2 Months from the date of publication. Subsequently, M/s Deshraj Solar Energy Private Limited has submitted an affidavit dated 12.12.2025 declaring that two observation/ representation was received within two months from the date of Publication in the Newspaper/official Gazette of Government of India and the same have been answered by M/s Deshraj Solar Energy Private Limited and no further observation/representation is received. And now the applicant has requested to confer upon him, all the powers under section 164 of the Electricity Act, 2003, which the telegraph authority possess under the Indian Telegraph Act, 1885 with respect to the placing of telegraph lines and posts for the purpose of a telegraph established or maintained by Government or to be so established or maintained for laying of electric lines under the transmission scheme “transmission system for providing Connectivity to M/s Deshraj Solar Energy Private Limited for its 300 MW Solar Power Project in Bikaner, Rajasthan." The following overhead line is covered under this scheme: 1. Deshraj Solar Energy Private Limited's solar power project (Generation switchyard located in village Karnisar Bhatiyan, District Bikaner, Rajasthan) to Bikaner- III (ISTS PS) 220 kV S/c line on D/c tower. The transmission line covered under the above scheme will pass through, over, around and between the following villages, towns and cities of Rajasthan: +-------+-------------------------+-----------------+----------------+ | Sr. No. | Name of the Villages | Tehsil/Taluk | District | +=======+=========================+=================+================+ | 1. | Barju | Poogal | Bikaner | +-------+-------------------------+-----------------+----------------+ | 2. | Barala | Poogal | Bikaner | +-------+-------------------------+-----------------+----------------+ | 3. | Karnisar Bhatiyan | Poogal | Bikaner | +-------+-------------------------+-----------------+----------------+ | 4. | Sardarpura | Chhatargarh | Bikaner | +-------+-------------------------+-----------------+----------------+ | 5. | Lakhoosar | Bikaner | Bikaner | +-------+-------------------------+-----------------+----------------+ | 6. | Deensar | Poogal | Bikaner | +-------+-------------------------+-----------------+----------------+ Now, after careful consideration, Ministry of Power, Government of India, under section 164 of the Electricity Act, 2003, confers all the powers to M/s Deshraj Solar Energy Private Limited for laying above overhead transmission line, which telegraph authority possesses under the Indian Telegraph Act, 1885 with respect to placing of telegraph lines and posts for the purposes of a telegraph established or maintained, by Government or to be established or maintained subject to following terms and conditions for installing the above mentioned line, namely: i. The approval is granted for 25 years. ii. The Applicant shall have to seek the consent of the concerned authorities i.e., local bodies, Railways, National Highways, State Highways etc. before erection of proposed line. iii. The Applicant shall have to follow regulations/codes of the Appropriate Commission regarding transmission, O&M, open access, etc., framed under Electricity Act, 2003. iv. The Applicant shall operate the line after approval of Electrical Inspector / Chief Electrical Inspector of Central Government. v. The approval is subject to compliance of the requirement of the provisions of the Electricity Act, 2003 and the rules made there under by the applicant. vi. M/s Deshraj Solar Energy Private Limited shall have to submit the requisite clearances to Central Electricity Authority after obtaining the same from concerned authorities like Civil Aviation, Defense etc., at the time of Electrical Inspection. vii. In case, the route of above overhead lines (or some portion of the route of above overhead line) falls in the Revised Great Indian Bustard (GIB) area, the applicant has to comply with the directions of Hon'ble Supreme Court of India in its order dated 19.12.2025 in Writ Petition (Civil) No. 838 of 2019 and any other directions given by competent authorities in pursuance of the above order by Hon'ble Supreme Court. [F. No.2 5-16/13/2026-POWER GRID(MOP)] M.V.N. VARA PRASAD, Under Secy. (PG) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03022026-269791 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 441] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 689 GI/2026 MINISTRY OF PETROLEUM AND NATURAL GAS NOTIFICATION New Delhi, the 29th January, 2026 S.O. 470(E).-Whereas by notification of Government of India in Ministry of Petroleum and Natural Gas S.O. 1145 (E) dated 11.03.2025 issued under sub-section (1) of Section 3 of the Petroleum and Minerals Pipelines (Acquisition of Right of Users in Land) Acts, 1962 (50 of 1962) (hereinafter referred to as the said Act), Published in the Gazette of India dated 12.03.2025 the Central Government declared its intention to acquire the Right of User in the Land specified in the Schedule appended to that notification for the purpose of laying pipeline for transportation of natural gas through MDU QPS to TOTTARAMUDI GAIL POINT in the State of Andhra Pradesh by ONGC Limited. And whereas copies of the said Gazette notification were made available to the public up to 08.10.2025. And whereas the Competent Authority has, under sub-section (1) of Section 6 of the said Act submitted report to Central Government: And whereas the Central Government, after considering the said report and on being satisfied that the said land is required for laying the pipelines, has decided to acquire the Right of User there in: Now, therefore, in exercise of the powers conferred by Sub-Section (1) of the Section 6 of the said Act, the Central Government hereby declares that the Right of User in the land specified in the Schedule appended to this notification is hereby acquired for laying the pipeline. And, further in exercise of the power conferred by sub-section (4) of Section 6 of said Act, the Central Government hereby directs that the Right of User in the said land for laying the pipeline shall, instead of vesting in the Central Government, vest on the date of publication of the declaration, in the ONGC Limited, free from all encumbrances. Oil and Natural Gas Corporation Ltd., shall be exclusively liable for any compensation in terms of Section 10 of the P&MP Act, 1962 and no suit, claim or legal proceeding would lie against the Central Government on any matter relating to the pipeline. SCHEDULE ROU PIPELINE FROM "MDUAA QPS to TOTTARAMUDI GAIL POINT" +------------------+-------------------+-------------------------------------+-------------------------------------------------+ | Name of the | Name of the | District:Dr.B.R.Ambedkar Konaseema | State: Andhra Pradesh | | Mandal | Village | | | +==================+===================+=====================================+====================+==================+================+ | 1 | 2 | Survey Number | Area | | | | 3 | Hectare | Are | Sq.mtr. | | | | | 4 | 5 | 6 | +------------------+-------------------+-------------------------------------+--------------------+------------------+----------------+ | AINAVILLI | MADUPALLI | 245/3 | 0 | 02 | 0 | | AINAVILLI | MADUPALLI | 246/1&2 | 0 | 18 | 0 | | AINAVILLI | MADUPALLI | 247/1&3 | 0 | 16 | 0 | | AINAVILLI | MADUPALLI | 248/2 | 0 | 07 | 0 | | AINAVILLI | MADUPALLI | 255 | 0 | 03 | 0 | | AINAVILLI | MADUPALLI | 254/3 | 0 | 10 | 0 | | AINAVILLI | MADUPALLI | 303/1 | 0 | 29 | 0 | | AINAVILLI | MADUPALLI | 307 | 0 | 07 | 0 | | AINAVILLI | MADUPALLI | 308 | 0 | 03 | 0 | | AINAVILLI | VELAVALAPALLI | 22/3 | 0 | 11 | 0 | | AINAVILLI | VELAVALAPALLI | 33/1 | 0 | 08 | 0 | | AINAVILLI | VELAVALAPALLI | 32/1&2 | 0 | 23 | 0 | | AINAVILLI | VELAVALAPALLI | 31 | 0 | 01 | 0 | | AINAVILLI | VELAVALAPALLI | 35/1 | 0 | 18 | 0 | | AINAVILLI | VELAVALAPALLI | 36/1 | 0 | 23 | 0 | | AINAVILLI | VELAVALAPALLI | 37/3 | 0 | 07 | 0 | | AINAVILLI | VELAVALAPALLI | 102 | 0 | 02 | 0 | | AINAVILLI | VELAVALAPALLI | 124/2,3 & 5 | 0 | 17 | 0 | | AINAVILLI | VELAVALAPALLI | 123/3&4 | 0 | 13 | 0 | | AINAVILLI | VELAVALAPALLI | 122/3&4 | 0 | 14 | 0 | | AINAVILLI | VELAVALAPALLI | 116/1,3&4 | 0 | 33 | 0 | | AINAVILLI | VELAVALAPALLI | 117/2 | 0 | 06 | 0 | | AINAVILLI | VELAVALAPALLI | 119 | 0 | 02 | 0 | | AINAVILLI | VELAVALAPALLI | 279/2&3 | 0 | 31 | 0 | | AINAVILLI | VELAVALAPALLI | 278/1,2 & 3 | 0 | 29 | 0 | | AINAVILLI | NEDUNURU | 283/2 | 0 | 16 | 0 | | AINAVILLI | NEDUNURU | 285/1,2A,4A & 4B | 0 | 22 | 0 | | AINAVILLI | NEDUNURU | 290/1,2A & 2B | 0 | 03 | 0 | | AINAVILLI | NEDUNURU | 291 | 0 | 01 | 0 | | AINAVILLI | AINAVILLI | 380/3&5 | 0 | 22 | 0 | | AINAVILLI | AINAVILLI | 379/1 | 0 | 13 | 0 | | AINAVILLI | AINAVILLI | 383/1&2 | 0 | 15 | 0 | | AINAVILLI | AINAVILLI | 377 | 0 | 03 | 0 | | AINAVILLI | AINAVILLI | 376/4 | 0 | 04 | 0 | | AINAVILLI | AINAVILLI | 386/1&2 | 0 | 19 | 0 | | AINAVILLI | AINAVILLI | 387/1&3 | 0 | 21 | 0 | | AINAVILLI | AINAVILLI | 388/1A&1B | 0 | 17 | 0 | | AINAVILLI | AINAVILLI | 337/1&2 | 0 | 05 | 0 | | AINAVILLI | AINAVILLI | 319 | 0 | 04 | 0 | | AINAVILLI | AINAVILLI | 321/1 | 0 | 23 | 0 | | AINAVILLI | AINAVILLI | 323/1&2 | 0 | 18 | 0 | | AINAVILLI | AINAVILLI | 324/1&2 | 0 | 17 | 0 | | AINAVILLI | AINAVILLI | 328/2&4 | 0 | 24 | 0 | | AINAVILLI | AINAVILLI | 327 | 0 | 01 | 0 | | AINAVILLI | AINAVILLI | 326 | 0 | 06 | 0 | | AINAVILLI | AINAVILLI | 271/1 | 0 | 11 | 0 | | AINAVILLI | AINAVILLI | 279/1&2 | 0 | 10 | 0 | | AINAVILLI | AINAVILLI | 281/3&4 | 0 | 17 | 0 | | AINAVILLI | AINAVILLI | 282/5,6A&6B | 0 | 24 | 0 | | AINAVILLI | AINAVILLI | 283 | 0 | 20 | 0 | | AINAVILLI | AINAVILLI | 284/1 | 0 | 06 | 0 | | AINAVILLI | SIRIPALLI | 185 | 0 | 23 | 0 | | AINAVILLI | SIRIPALLI | 184/1,2 & 4 | 0 | 24 | 0 | | AINAVILLI | SIRIPALLI | 183/1&2 | 0 | 24 | 0 | | AINAVILLI | SIRIPALLI | 176/2A, 2B&2C | 0 | 19 | 0 | | AINAVILLI | SIRIPALLI | 195 | 0 | 05 | 0 | | AINAVILLI | TOTTARAMUDI | 194/2 | 0 | 10 | 0 | | AINAVILLI | TOTTARAMUDI | 199/1 | 0 | 20 | 0 | | AINAVILLI | TOTTARAMUDI | 200/1 | 0 | 05 | 0 | | AINAVILLI | TOTTARAMUDI | 201/1 | 0 | 03 | 0 | | AINAVILLI | TOTTARAMUDI | 77/9B,9A,14 | 0 | 12 | 0 | | AINAVILLI | TOTTARAMUDI | 79/11 | 0 | 07 | 0 | | AINAVILLI | TOTTARAMUDI | 78/4A,4B,2&3 | 0 | 35 | 0 | | AINAVILLI | TOTTARAMUDI | 86/1 | 0 | 12 | 0 | | AINAVILLI | TOTTARAMUDI | 85/5,6B,6C&7A | 0 | 35 | 0 | | AINAVILLI | TOTTARAMUDI | 84 | 0 | 01 | 0 | | AINAVILLI | TOTTARAMUDI | 95 | 0 | 02 | 0 | | AINAVILLI | TOTTARAMUDI | 100/1,2A &3A | 0 | 40 | 0 | | AINAVILLI | TOTTARAMUDI | 101/5B,5C & 5D | 0 | 17 | 0 | | AINAVILLI | TOTTARAMUDI | 103/4B,4D,3E & 3F | 0 | 23 | 0 | | AINAVILLI | TOTTARAMUDI | 105 | 0 | 02 | 0 | | AINAVILLI | TOTTARAMUDI | 107/1A&1B | 0 | 21 | 0 | | AINAVILLI | TOTTARAMUDI | 106/9B,10,11 &12 | 0 | 17 | 0 | | AINAVILLI | TOTTARAMUDI | 126/7,8,3b,3c,3d &3e | 0 | 31 | 0 | | AINAVILLI | TOTTARAMUDI | 122 | 0 | 03 | 0 | | AINAVILLI | TOTTARAMUDI | 120/3,4,5,6a,6b & 6c | 0 | 31 | 0 | | AINAVILLI | TOTTARAMUDI | 138/1A,8,9 | 0 | 19 | 0 | | AINAVILLI | TOTTARAMUDI | 139/2,3b | 0 | 13 | 0 | | AINAVILLI | TOTTARAMUDI | 140/6a,6b | 0 | 09 | 0 | +------------------+-------------------+-------------------------------------+--------------------+------------------+----------------+ | GRAND TOTAL (Area) | 11 | 38 | 0 | +------------------+-------------------+-------------------------------------+--------------------+------------------+----------------+ [F. No. EXPL-13011(26)/1/2025-EXPL-PNG (E-52263)] REGHURAM KRISHNA, Under Secy. to the Government of India

REGD. No. D. L.-33004/99 The Gazette of India CG-OR-E-03022026-269792 No. 444] EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 692 GI/2026 4 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(ii)] MINISTRY OF RAILWAYS [East Coast Railway (Construction)] NOTIFICATION Bhubaneswar, the 2nd February, 2026 Notice under Section 20A of the Railways Act - 1989 S.O. 473(E).—In exercise of powers conferred by sub-section (1) of section 20A of the Railways (Amendment) Act, 1989 (24/89) (herein after referred as the said Act.), the Central Government, after being satisfied that for the public purpose, the Land, brief description of which is given in the schedule annexed here to is required for the execution of Special Railway Project, namely, “Construction of Road over Bridge in lieu of closing of manned LC No ML - 422 at Km 740/35-37 between Urlam - Srikakulam on Main Line of Waltair Division" in Srikakulam district in the state of Andhra Pradesh, hereby declares its intention to acquire such land. Any person interested in the said land may within a period of (30) thirty days from the date of publication of the notification in the Official Gazette, raise objection to the acquisition of such land for the aforesaid purpose under sub-section(1) of section 20D of the said Act. Every objection shall be made to the competent authority, namely Competent Authority Land Acquisition (CALA) i.e. The Revenue Divisional officer (RDO), Srikakulam for Construction of Road over Bridge in lieu of closing of manned LC No ML - 422 at Km 740/35-37 between Urlam - Srikakulam on Main Line of Waltair Division" in writing, and shall set out grounds thereof and competent authority shall give the objector an opportunity of being head, either in person or through a legal practitioner and may after hearing all such objections and after making such further inquiry if any as the competent authority thinks necessary by order either allow or disallow the objections. Any order made by the competent authority under sub-section (2) of 20D of the said Act shall be final. The land plans and other details of the land covered under this notification are available and can be inspected by the interested person at the aforesaid office of the competent authority. SCHEDULE Brief description of land (Annexure-I) attached here with to be acquired with or without structures, for Special Railway Project namely “Construction of Road over Bridge in lieu of closing of manned LC No ML - 422 at Km 740/35-37 between Urlam - Srikakulam on Main Line of Waltair Division" in Srikakulam district in the state of Andhra Pradesh. Name of the District & State: Srikakulam & Andhra Pradesh (Annexure-I) +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | Sl. | Name of the | Total extent | Acquired Extent (in | Classification of Land | Nature of land | | No. | Village | | Acres) | | | +=====+===============+===============+=============================+========================+===================+ | 1 | Urlam | 0.91 | 0.47 | Gorja Land | Government Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 2 | Urlam | 0.46 | 0.05 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 3 | Urlam | 0.52 | 0.1 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 4 | Urlam | 0.94 | 0.09 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 5 | Urlam | 0.47 | 0.15 | Gorja Land | Government Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 6 | Urlam | 0.12 | 0.03 | Gorja Land | Government Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 7 | Urlam | 0.06 | 0.05 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 8 | Urlam | 0.86 | 0.25 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 9 | Urlam | 0.82 | 0.19 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 10 | Urlam | 0.37 | 0.15 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 11 | Urlam | 0.73 | 0.49 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 12 | Urlam | 0.21 | 0.11 | Kaaluva | Government Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 13 | Urlam | 0.01 | 0.005 | Kaaluva | Government Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 14 | Urlam | 0.5 | 0.11 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 15 | Lukalam | 0.26 | 0.02 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 16 | Lukalam | 0.15 | 0.12 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 17 | Lukalam | 0.14 | 0.14 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 18 | Lukalam | 0.11 | 0.05 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 19 | Lukalam | 0.22 | 0.07 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 20 | Lukalam | 0.16 | 0.11 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 21 | Lukalam | 0.16 | 0.11 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 22 | Lukalam | 0.38 | 0.22 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 23 | Lukalam | 0.17 | 0.01 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 24 | Lukalam | 0.07 | 0.07 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 25 | Lukalam | 0.06 | 0.05 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 26 | Lukalam | 0.09 | 0.02 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 27 | Lukalam | 0.38 | 0.005 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 28 | Lukalam | 0.15 | 0.02 | Kaaluva | Government Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 29 | Lukalam | 0.11 | 0.01 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 30 | Lukalam | 0.14 | 0.075 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 31 | Lukalam | 0.12 | 0.12 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 32 | Lukalam | 0.38 | 0.02 | Rastha | Government Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 33 | Lukalam | 0.28 | 0.165 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 34 | Lukalam | 0.37 | 0.195 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 35 | Lukalam | 0.19 | 0.12 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 36 | Lukalam | 0.1 | 0.05 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 37 | Lukalam | 0.15 | 0.105 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 38 | Lukalam | 0.19 | 0.135 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 39 | Lukalam | 0.01 | 0.01 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 40 | Lukalam | 0.04 | 0.02 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 41 | Lukalam | 0.21 | 0.05 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 42 | Lukalam | 4.01 | 0.68 | Railway Road | Government Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 43 | Lukalam | 0.16 | 0.01 | Samsanam | Government Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 44 | Lukalam | 0.05 | 0.02 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 45 | Lukalam | 0.01 | 0.01 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 46 | Lukalam | 0.02 | 0.01 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 47 | Lukalam | 0.35 | 0.28 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 48 | Nadagam | 0.95 | 0.1 | Road | Government Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 49 | Nadagam | 0.06 | 0.06 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 50 | Nadagam | 1.21 | 0.09 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | 51 | Nadagam | 0.89 | 0.09 | Wet Land | Private Land | +-----+---------------+---------------+-----------------------------+------------------------+-------------------+ | Total Acquired Land | 19.48 | 5.685 | | | +---------------------+---------------+---------------+-----------------------------+------------------------+-------------------+ Abstract +-------------------+---------------+---------------+-------------------------+ | Name of the Village | Govt land | Private land | Total acquired land | | | | Wet | | +===================+===============+===============+=========================+ | Urlam | 0.765 | 1.48 | 2.245 | +-------------------+---------------+---------------+-------------------------+ | Lukalam | 0.73 | 2.37 | 3.10 | +-------------------+---------------+---------------+-------------------------+ | Nadagam | 0.10 | 0.24 | 0.34 | +-------------------+---------------+---------------+-------------------------+ | Total | 1.595 | 4.09 | 5.685 | +-------------------+---------------+---------------+-------------------------+ [F. No. CAO/CON/RSP/VSKP/ROBs/422/20A] AJAYA KUMAR SAMAL, Chief Engineer (Con-II) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA

REGD. No. D. L.-33004/99 The Gazette of India CG-MH-E-03022026-269785 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 448] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 MINISTRY OF RAILWAYS [Western Railway (Construction Organization)] NOTIFICATION Mumbai, the 2nd February, 2026 S.O. 477(E).— In accordance with the directions issued under Section 20(E) – Power to Acquire Land (Notification under 20(E)) of the Railways Act, 1989 (24) and the Railway (Amendment) Act, 2008, and in pursuance of the proposal submitted vide letter dated 23.05.2024 by the Deputy Chief Engineer (Construction), Western Railway, Churchgate, regarding land acquisition proceedings for the Goregaon to Borivali Harbour Line (length 7.08 km) under the MUTP-3A Special Railway Project, action is being taken on the land acquisition proposal received for the railway project in accordance with the provisions of the Railway (Amendment) Act, 2008. Whereas, the intention of the Government to acquire the land mentioned below for the implementation, development, maintenance, management and operation of the said project had already been declared earlier, and the notification in this regard was published under Section 20(A) of the Railways Act in the Official Gazette dated 06.02.2025 and 16.12.2025, and was also published in local newspapers in Hindi, English and Marathi on February 13, 2025 (Hindustan Times, Maharashtra Times, Pratahkal, Prahaar, Navarashtra) and December 25, 2025 (Hindustan Times, The Indian Express, Navbharat, Pratahkal, Prahaar, Navarashtra) And whereas, in accordance with sub-section (1) of Section 20(A), the Competent Authority has submitted its report to the Central Government, and after receipt of the said report, the Central Government, in exercise of the powers conferred under sub-section (1) of Section 20(E) of the said Act, hereby declares that the land specified in the Schedule shall be acquired for the aforesaid purpose. And in accordance with sub-section (2) of Section 20(E) of the said Act, the Central Government hereby declares that upon publication of this acquisition in the Official Gazette, the land specified in the Schedule shall vest absolutely in the Central Government, free from all encumbrances. SCHEDULE Brief description of the land proposed to be acquired, with or without structures thereon, for the construction of the Goregaon to Borivali Harbour Line (length 7.08 km) under the MUTP-3A Special Railway Project, situated in Mumbai Suburban District of Maharashtra State, is as follows: (Gazette published on Thursday, February 6, 2025) +--------+----------+-----------------+------------------------+---------------+ | Sr. No.| Taluka | Name of Village | Survey No. / Block No. | Area (Sq. m.) | +========+==========+=================+========================+===============+ | 1 | Borivali | Chinchvali | 92 B | 42.20 | +--------+----------+-----------------+------------------------+---------------+ | 2 | Borivali | Malad (South) | 656 A | 83.80 | +--------+----------+-----------------+------------------------+---------------+ | 3 | | | 656 A/61 | 19.00 | +--------+----------+-----------------+------------------------+---------------+ | 4 | | | 656 A/62 | 19.70 | +--------+----------+-----------------+------------------------+---------------+ | 5 | | | 656 A/63 | 8.20 | +--------+----------+-----------------+------------------------+---------------+ | 6 | | | 656 A/64 | 11.40 | +--------+----------+-----------------+------------------------+---------------+ | 7 | | | 656 A/65 | 5.20 | +--------+----------+-----------------+------------------------+---------------+ | 8 | | | 656 A/66 | 4.50 | +--------+----------+-----------------+------------------------+---------------+ | 9 | | | 658 | 150.30 | +--------+----------+-----------------+------------------------+---------------+ | 10 | | | 661 | 38.10 | +--------+----------+-----------------+------------------------+---------------+ | 11 | | | 662 | 12.50 | +--------+----------+-----------------+------------------------+---------------+ | 12 | Borivali | Malad (East) | 554 A | 53.00 | +--------+----------+-----------------+------------------------+---------------+ | 13 | | | 555 A | 38.70 | +--------+----------+-----------------+------------------------+---------------+ | 14 | | | 556 | 31.60 | +--------+----------+-----------------+------------------------+---------------+ | 15 | | | 557 | 94.00 | +--------+----------+-----------------+------------------------+---------------+ | 16 | Borivali | Malad (North) | 568 | 327.60 | +--------+----------+-----------------+------------------------+---------------+ | 17 | | | 568/106 | 8.50 | +--------+----------+-----------------+------------------------+---------------+ | 18 | | | 568/107 | 7.00 | +--------+----------+-----------------+------------------------+---------------+ | 19 | | | 568/108 | 7.50 | +--------+----------+-----------------+------------------------+---------------+ | 20 | | | 568/109 | 7.50 | +--------+----------+-----------------+------------------------+---------------+ | 21 | | | 568/110 | 7.50 | +--------+----------+-----------------+------------------------+---------------+ | 22 | | | 572 | 108.90 | +--------+----------+-----------------+------------------------+---------------+ | 23 | | | 575 | 243.60 | +--------+----------+-----------------+------------------------+---------------+ | 24 | | | 583 | 39.40 | +--------+----------+-----------------+------------------------+---------------+ | 25 | | | 583/52 | 1.50 | +--------+----------+-----------------+------------------------+---------------+ | 26 | | | 583/53 | 13.00 | +--------+----------+-----------------+------------------------+---------------+ | 27 | Borivali | Poisar | 343 | 1443.20 | +--------+----------+-----------------+------------------------+---------------+ | 28 | | | 343/1 | 25.90 | +--------+----------+-----------------+------------------------+---------------+ | 29 | | | 343/2 | 23.70 | +--------+----------+-----------------+------------------------+---------------+ | 30 | | | 343/3 | 28.90 | +--------+----------+-----------------+------------------------+---------------+ | 31 | | | 343/4 | 28.90 | +--------+----------+-----------------+------------------------+---------------+ | 32 | | | 343/5 | 20.10 | +--------+----------+-----------------+------------------------+---------------+ | 33 | | | 343/6 | 19.20 | +--------+----------+-----------------+------------------------+---------------+ | 34 | | | 343/7 | 18.90 | +--------+----------+-----------------+------------------------+---------------+ | 35 | | | 343/8 | 18.30 | +--------+----------+-----------------+------------------------+---------------+ | 36 | | | 343/9 | 22.20 | +--------+----------+-----------------+------------------------+---------------+ | 37 | | | 343/10 | 25.90 | +--------+----------+-----------------+------------------------+---------------+ | 38 | | | 343/11 | 17.60 | +--------+----------+-----------------+------------------------+---------------+ | 39 | | | 343/12 | 17.30 | +--------+----------+-----------------+------------------------+---------------+ | 40 | | | 343/13 | 18.20 | +--------+----------+-----------------+------------------------+---------------+ | 41 | | | 343/14 | 18.20 | +--------+----------+-----------------+------------------------+---------------+ | 42 | | | 343/15 | 18.20 | +--------+----------+-----------------+------------------------+---------------+ | 43 | | | 343/16 | 17.00 | +--------+----------+-----------------+------------------------+---------------+ | 44 | | | 344/अ | 158.30 | +--------+----------+-----------------+------------------------+---------------+ | 45 | Borivali | Pahadi Goregaon | 988/ब | 64.80 | +--------+----------+-----------------+------------------------+---------------+ | Total Area | 3389.00 sq. m.| +----------------------------------------------------------------+---------------+ Total Area: 3389.00 sq. m. [F. No. E. 364842-05] MUKESH KUMAR, Chief Engineer (Construction)-I

REGD. No. D. L.-33004/99 The Gazette of India CG-TL-E-03022026-269803 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 455] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 MINISTRY OF RAILWAYS (South Central Railway) NOTIFICATION Secunderabad, the 2nd February, 2026 S.O. 484(E).- Whereas, by the notification of the Government of India, in the Ministry of Railways (Railway Board), number, S.O. 5950(E), dated the 22nd December, 2025 published in Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (ii), dated the 22nd December, 2025 and issued under sub-section (1) of section 20A of the Railways Act, 1989 (24 of 1989) (hereinafter referred to as the said Act), the Central Government, declared its intention to acquire the land specified in the Schedule annexed to the said notification for the Purpose of execution, maintenance, management and operation of the Special Railway Project namely, Up-gradation work of Electric Traction System from 1x25KV to 2x25 KV traction system to meet 3000MT loading target - Construction of Bonakalu TSS in Khammam - Kondapalli section in Bonakal Village & Mandal in Khammam District in the state of Telangana. And, whereas, the substance of the said notification was published in the daily newspapers namely the “Nava Telangana" (Telugu),”Sakshi (Khammam Main)” (Telugu), “The Hans India” (English), “The Hindu” (English), & "Swathantra Vaartha" (Hindi) dated 26th December, 2025 with the approval of Suneel Kumar Varma, Chief Engineer, Construction-IV, South Central Railway, Secunderabad. And, whereas, NO objections were received and same have been considered and disallowed by the Competent Authority and accordingly orders have been passed And, whereas, in pursuance of sub-section (1) of section 20E of the said Act, the competent authority has submitted its report to the Central Government; Now, therefore, upon receipt of the said report of the competent authority, and in exercise of the powers conferred by sub-section (1) of section 20E of the Said Act, the Central Government hereby declares that the lands specified in the Schedule annexed hereto shall be acquired for the aforesaid purpose; And, further, in pursuance of sub-section (2) of section 20E of the said Act, the Central Government hereby declares that on publication of this notification in the Official Gazette, the land specified in the Schedule annexed hereto shall vest absolutely in the Central Government free from all encumbrances. SCHEDULE Description of lands in Acquisition: Purpose of Up-gradation work of Electric Traction System from 1x25KV to 2x25 KV traction system to meet 3000MT loading target- Construction of Bonakalu TSS in Khammam - Kondapalli section in Bonakal Village and Mandal in Khammam District in the state of Telangana jurisdiction for passenger and freight facility. Brief description of land to be acquired with or without structures in a particular railway project. Village : Bonakal Mandal : Bonakal District :: Khammam +--------+--------------------+----------------------------+-----------------------------------+---------------+--------------+-----------------------------------+-------------------+---------------------+------------+-----------------+ | S. No. | Sy. No As per SDR | Sy.No. As per Bhu Bharathi | Area under Acquisition in Acs. Gts | Type of Title | Type of land | Name of the Pattadar & Enjoyer | Extent in Ac. Gts.| Trees, etc., if any | Structures | Boundaries | +========+====================+============================+===================================+===============+==============+===================================+===================+=====================+============+=================+ | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | +--------+--------------------+----------------------------+-----------------------------------+---------------+--------------+-----------------------------------+-------------------+---------------------+------------+-----------------+ | 1 | 36/1/2 | 36-37/A2/1/2 | 1.28 | Patta | Dry | Chinthalapati Prasad S/oVeeraiah | 0.05 | Nil | Nil | E:Sy.No.36 | | | | | | | | (P&E) | | | | W: Sy.No.36 | | | | | | | | | | | | N: Sy.No.36 | | | | | | | | | | | | S: Railway Line | +--------+--------------------+----------------------------+-----------------------------------+---------------+--------------+-----------------------------------+-------------------+---------------------+------------+-----------------+ | 2 | 36/1/2 | 36-37/A2/1/1/2 | | Patta | Dry | Chinthalapati Ramadevi W/o Prasad | 1.23 | Nil | Nil | E:Sy.No.36 | | | | | | | | (P&E) | | | | W: Sy.No.36 | | | | | | | | | | | | N: Sy.No.36 | | | | | | | | | | | | S: Railway Line | +--------+--------------------+----------------------------+-----------------------------------+---------------+--------------+-----------------------------------+-------------------+---------------------+------------+-----------------+ | TOTAL | | | 1.28 | | | | TOTAL | | | | | | | | | | | | 1.28 | | | | +--------+--------------------+----------------------------+-----------------------------------+---------------+--------------+-----------------------------------+-------------------+---------------------+------------+-----------------+ [F. No. W.Con/182/SRP/TSS/BKL/20E] SUNIL KUMAR VERMA, Chief Engineer/Con-IV Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR Digly signed by SARVESH KUMAR SRIVASTAVA Date: 2026.02.03 21:39:04 +0530

REGD. No. D. L.-33004/99 The Gazette of India CG-OR-E-03022026-269790 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 439] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 MINISTRY OF RAILWAYS [East Coast Railway (Construction)] NOTIFICATION Bhubaneswar, the 2nd February, 2026 Notice under Section 20A of the Railways Act - 1989 S.O. 468(E). In exercise of powers conferred by sub-section (1) of section 20A of the Railways (Amendment) Act, 1989 (24/89) (herein after referred as the said Act.), the Central Government, after being satisfied that for the public purpose, the Land, brief description of which is given in the schedule annexed here to is required for the execution of Special Railway Project, namely, “Construction of Road over Bridge in lieu of closing of manned LC No ML - 425 at Km 746/19-21 between Urlam - Srikakulam on Main Line of Waltair Division" in Srikakulam district in the state of Andhra Pradesh, hereby declares its intention to acquire such land. Any person interested in the said land may within a period of (30) thirty days from the date of publication of the notification in the Official Gazette, raise objection to the acquisition of such land for the aforesaid purpose under sub-section(1) of section 20D of the said Act. Every objection shall be made to the competent authority, namely Competent Authority Land Acquisition (CALA) i.e. The Revenue Divisional officer (RDO), Srikakulam for Construction of Road over Bridge in lieu of closing of manned LC No ML - 425 at Km 746/19-21 between Urlam - Srikakulam on Main Line of Waltair Division" in writing, and shall set out grounds thereof and competent authority shall give the objector an opportunity of being head, either in person or through a legal practitioner and may after hearing all such objections and after making such further inquiry if any as the competent authority thinks necessary by order either allow or disallow the objections. Any order made by the competent authority under sub-section (2) of 20D of the said Act shall be final. The land plans and other details of the land covered under this notification are available and can be inspected by the interested person at the aforesaid office of the competent authority. SCHEDULE Brief description of land (Annexure-I) attached here with to be acquired with or without structures, for Special Railway Project namely “Construction of Road over Bridge in lieu of closing of manned LC No ML - 425 at Km 746/19-21 between Urlam - Srikakulam on Main Line of Waltair Division" in Srikakulam district in the state of Andhra Pradesh. Name of the District & State: Srikakulam & Andhra Pradesh (Annexure-I) +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | Sl. | Name of the | LP Number | Total Area In | Acquired Area In | Kisam of Land | Classification Of Land | | No. | Village | | Acres | Acres | | | +=====+================+============+===================+====================+=========================+=========================+ | 1 | PONNAM | 286 | 0.17 | 0.334 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 2 | PONNAM | 290 | 0.04 | 0.004 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 3 | PONNAM | 296 | 0.24 | 0.147 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 4 | PONNAM | 297 | 0.72 | 0.389 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 5 | PONNAM | 298 | 0.12 | 0.071 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 6 | PONNAM | 299 | 0.1 | 0.066 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 7 | PONNAM | 301 | 0.18 | 0.043 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 8 | PONNAM | 304 | 0.71 | 0.016 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 9 | PONNAM | 354 | 0.21 | 0.121 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 10 | PONNAM | 355 | 0.28 | 0.063 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 11 | PONNAM | 356 | 0.11 | 0.071 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 12 | PONNAM | 357 | 0.17 | 0.081 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 13 | PONNAM | 358 | 0.19 | 0.121 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 14 | PONNAM | 363 | 0.23 | 0.085 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 15 | PONNAM | 364 | 0.09 | 0.090 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 16 | PONNAM | 365 | 0.06 | 0.052 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 17 | PONNAM | 366 | 0.13 | 0.051 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 18 | PONNAM | 367 | 0.11 | 0.017 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 19 | PONNAM | 368 | 0.04 | 0.046 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 20 | PONNAM | 369 | 0.04 | 0.040 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 21 | PONNAM | 370 | 0.03 | 0.020 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 22 | PONNAM | 372 | 0.05 | 0.051 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 23 | PONNAM | 373 | 0.07 | 0.069 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 24 | PONNAM | 374 | 0.07 | 0.074 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 25 | PONNAM | 375 | 0.07 | 0.066 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 26 | PONNAM | 376 | 0.25 | 0.005 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 27 | PONNAM | 377 | 0.09 | 0.094 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 28 | PONNAM | 378 | 0.12 | 0.114 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 29 | PONNAM | 381 | 0.42 | 0.248 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 30 | PONNAM | 383 | 0.25 | 0.011 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 31 | PONNAM | 384 | 0.15 | 0.145 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 32 | PONNAM | 385 | 0.26 | 0.068 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 33 | PONNAM | 386 | 0.16 | 0.005 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 34 | PONNAM | 391 | 0.3 | 0.065 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 35 | PONNAM | 495 | 0.27 | 0.077 | PORAMBOKE | GOVT LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 36 | PONNAM | 496 | 0.15 | 0.073 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 37 | PONNAM | 497 | 0.12 | 0.089 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 38 | PONNAM | 498 | 0.23 | 0.009 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 39 | PONNAM | 505 | 0.45 | 0.021 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 40 | PONNAM | 506 | 0.28 | 0.189 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 41 | PONNAM | 507 | 0.24 | 0.044 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 42 | PONNAM | 508 | 0.1 | 0.095 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 43 | PONNAM | 509 | 0.12 | 0.040 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 44 | PONNAM | 510 | 0.18 | 0.143 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 45 | PONNAM | 511 | 0.16 | 0.057 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 46 | PONNAM | 512 | 0.45 | 0.219 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 47 | PONNAM | 1816 | 0.04 | 0.002 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 48 | PONNAM | 3061 | 0.051 | 0.051 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ | 49 | PONNAM | 3062 | 0.409 | 0.235 | WET | PRIVATE LAND | +-----+----------------+------------+-------------------+--------------------+-------------------------+-------------------------+ Total Acquired Area In Acres 4.284 +-----+------------------+---------------+-------------------+--------------------+---------------------+ | Sl. | Name of the | Survey Number | Total Area In | Acquired Area In | Classification of | | No | Village | | Acres | Acres | Land | +=====+==================+===============+===================+====================+================-----+ | 1 | PONNAMPETA | 42/19p | 1.64 | 0.15 | PORAMBOKU | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 2 | PONNAMPETA | 42/20p | 0.6 | 0.14 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 3 | PONNAMPETA | 42/22p | 0.44 | 0.27 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 4 | PONNAMPETA | 42/23p | 0.13 | 0.10 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 5 | PONNAMPETA | 43/11p | 0.26 | 0.14 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 6 | PONNAMPETA | 43/12p | 0.74 | 0.12 | DRY | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 7 | PONNAMPETA | 44/1p | 0.21 | 0.20 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 8 | PONNAMPETA | 44/2p | 0.17 | 0.03 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 9 | PONNAMPETA | 44/18p | 0.16 | 0.01 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 10 | PONNAMPETA | 44/21p | 0.18 | 0.20 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 11 | PONNAMPETA | 44/22A | 0.12 | 0.03 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 12 | PONNAMPETA | 44/23p | 0.1 | 0.06 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 13 | PONNAMPETA | 44/24 | 0.05 | 0.05 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 14 | PONNAMPETA | 44/25p | 0.04 | 0.03 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 15 | PONNAMPETA | 44/26p | 0.5 | 0.06 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 16 | PONNAMPETA | 44/27p | 0.3 | 0.01 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 17 | PONNAMPETA | 44/28p | 0.54 | 0.21 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 18 | PONNAMPETA | 44/28p | 0.54 | 0.06 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 19 | PONNAMPETA | 44/28B1 | 0.54 | 0.03 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 20 | PONNAMPETA | 44/29p | 0.17 | 0.13 | MANAVARI | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 21 | PONNAMPETA | 45 | 1.6 | 0.25 | PORAMBOKU | +-----+------------------+---------------+-------------------+--------------------+---------------------+ | 22 | PONNAMPETA | 46/1p | 1.69 | 0.16 | DRY | +-----+------------------+---------------+-------------------+--------------------+---------------------+ Total Aquired Area In Acres 2.44 Abstract +-------------------+--------------+---------------------+------------+-----------+---------+ | | | PRIVATE LAND | | | +-------------------+--------------+---------------------+------------+-----------+---------+ | Name of the Village | Govt land | Wet land/ | Dry Land | Poramboku | Total | | | | Manavari | | | | +===================+==============+=====================+============+===========+=========+ | PONNAM | 0.077 | 4.207 | 0.00 | 0.00 | 4.284 | +-------------------+--------------+---------------------+------------+-----------+---------+ | PONNAMPETA | 0.000 | 1.760 | 0.28 | 0.40 | 2.44 | +-------------------+--------------+---------------------+------------+-----------+---------+ | Total | 0.077 | 5.967 | 0.28 | 0.40 | 6.724 | +-------------------+--------------+---------------------+------------+-----------+---------+ [F. No. CAO/CON/RSP/VSKP/ROBs/425/20A] AJAYA KUMAR SAMAL, Chief Engineer (Con-II)

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REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03022026-269804 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 461] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(ii)] MINISTRY OF FINANCE (Department of Financial Services) NOTIFICATION New Delhi, the 3rd February, 2026 S.O. 490(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Sabka Bima Sabki Raksha (Amendment of Insurance Laws) Act, 2025 (40 of 2025), the Central Government hereby appoints the 5th day of February, 2026, as the date on which the provisions of the said Act, except section 25, shall come into force. [F. No. 12018/02/2021-Ins.II] PARSHANT KUMAR GOYAL, Jt. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03022026-269796 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 91] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 3rd February, 2026 G.S.R. 96(E).— In exercise of the powers conferred by clauses (b) and (c) of sub-section (2) of section 141 of the Border Security Force Act, 1968 (47 of 1968), the Central Government hereby makes the following rules further to amend the Border Security Force, Assistant Commandant (Official Language) Group 'A' Combatised post Recruitment Rules, 2015 in the Border Security Force under the Ministry of Home Affairs, namely: - 1. (1) These rules may be called the Border Security Force, Assistant Commandant (Official Language) Group 'A' Combatised post Recruitment (Amendment) Rules, 2026. (2) They shall come into Force on the date of their publication in the Official Gazette. 2. In the Border Security Force, Assistant Commandant (Official Language) Group 'A' Combatised post Recruitment Rules, 2015, - (a) in rule 7, for the words "fifty-seven years" wherever they occur, the words "sixty years" shall be substituted; (b) in the Schedule, in column (11), for the entries, the following entries shall be substituted, namely: - "Deputation: Officers of the Central Government or State Governments or Union territory Administrations, - (a) (i) holding analogous posts on a regular basis in the parent cadre or Department: or (ii) with two years regular service in level-9 in the pay matrix (Rs. 53100-167800); or (iii) with four years regular service in level-8 in the pay matrix (Rs. 47600-151100); and (b) possessing the following qualifications and experience, namely: (i) (A) Masters degree of a recognised University in Hindi with English as a compulsory or elective subject or as the medium of examination at the degree level; or (B) Masters degree of a recognised University in English with Hindi as a compulsory or elective subject or as the medium of examination at the degree level; or (C) Masters degree of a recognised University in any subject other than Hindi or English, with Hindi as the medium and English as a compulsory or elective subject or as the medium of examination at the degree level; or (D) Masters degree of a recognised University in any subject other than Hindi or English, with English as the medium and Hindi as a compulsory or elective subject or as a medium of examination at the degree level; or (E) Masters degree of a recognised University in any subject other than Hindi or English, with Hindi and English as compulsory or elective subject or either of the two as a medium of examination and the other as a compulsory or elective subject at the degree level; and (ii) three years' experience of using or applying terminology (terminological work) in Hindi and translation work from English to Hindi or vice-versa, preferable of technical or scientific literature under the Central Government or State Governments or an autonomous body or statutory organisation or public sector undertakings or Universities or recognised research or educational institution; or (iii) three years' experience of teaching in Hindi and English or research in Hindi or English under the Central Government or State Governments or an autonomous body or statutory organisation or public sector undertakings or University or recognised research or educational institution. Note 1.- The departmental Subedar Major (Hindi Translator) in the Border Security Force in level-8 in the pay matrix (Rs.47600-151100) with four years of regular service in the grade shall be considered alongwith outsiders. If the departmental candidate is selected for appointment to the post, it shall be treated as having been filled by promotion. Note 2.- The eligibility service shall continue to be two years for persons holding the feeder post of Subedar Major (Hindi Translator) in the Border Security Force in level-8 in the pay matrix (Rs.47600-151100) on regular basis on the date of notification of these rules. Note 3.- The period of deputation including period of deputation in another ex-cadre post held immediately preceding this appointment in the same or some other organisation or department of the Central Government shall ordinarily not exceed three years. Note 4.- The maximum age limit for appointment by deputation shall not be exceeding fifty-six years as on the date of receipt of applications. [F. No. C-17/03/2024/Pers-Confdl/BSF] SHIV LAHRI MEENA, Under Secy. Note. - The principal rules were published the Gazette of India, Part II, Section 3, Sub-section (i) vide notification number G.S.R. 769 (E), dated the 9th October, 2015, and last amended vide notification number G.S.R. 933(E), dated the 19th July, 2017.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03022026-269808 No. 96] EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 MINISTRY OF COAL NOTIFICATION New Delhi, the 3rd February, 2026 G.S.R. 101(E). — The following draft of certain rules further to amend the Coal Mines (Special Provisions) Rules, 2014, which the Central Government proposes to make, in exercise of the powers conferred by sub-sections (1) and (2) of section 31 of the Coal Mines (Special Provisions) Act, 2015 (11 of 2015) is hereby published as required under the said section for informing all persons likely to be affected thereby and notice is hereby given that the said draft rules shall be taken into consideration on or after the expiry of a period of thirty days from the date on which the copies of the Gazette of India containing these rules are made available to public; Objections and suggestions which may be received from any person within the period specified above will be considered by the Central Government; Objections and suggestions, if any, may be addressed to the Section Officer (P&S-II section), Ministry of Coal, Government of India, Room No. 514/2-D, Shastri Bhawan, New Delhi 110001 or emailed at soca3.moc@nic.in. DRAFT RULES 1. Short title and commencement. (1) These rules may be called the Coal Mines (Special Provisions) (First Amendment) Rules, 2026. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Coal Mines (Special Provisions) Rules, 2014, in rule 2, after clause (i), the following shall be inserted- '(ia) "performance bank guarantee” means and includes a bank guarantee or an insurance surety bond or any other financial instrument of similar nature as may be specified by the Central Government' [F. No. 54018/2/2015-CA II] RUPINDER BRAR, Addl. Secy. Note:- The principal rules were published in the Gazette of India, Part II, Section 3, Sub-section (i) vide number G.S.R. 883(E), dated the 11th December, 2014 and amended vide number G.S.R. 782(E) dated the 18th March, 2015; G.S.R. 332(E), dated the 29th May, 2020 and lastly amended vide number G.S.R 393(E), dated the 29th May, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SRIVASTAVA SARVESH KUMAR Digitally signed by SARVESH Date: 2026 02:00 22:21:29+0530

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03022026-269797 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 72] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III-SEC.4] BUREAU OF INDIAN STANDARDS (Department of Consumer Affairs) CORRIGENDUM New Delhi, the 2nd February, 2026 Ref: HQ-PUB-BIS (1415).—Bureau of Indian Standards hereby makes the following AMENDMENT to the NOTIFICATION of Government of India under the Ministry of Consumer Affairs, Food and Public Distribution (Department of Consumer Affairs) in Part III, Section 4 of the Gazette of India in pursuance of sub-rule (1) of Rule 15 of the Bureau of Indian Standards Rules, 2018. 1) Ref no. HQ-PUB013/1/2020-PUB-BIS (1396) dated 01 January 2026 (Published on 06 January 2026) Sl No. 01, column (4) of schedule 'Add IS 1285 : 2023 Wrought Aluminium and Aluminium Alloys Extruded Round Tube and Hollow Sections for General Engineering Purposes – Specification (Fourth Revision) after IS 733 1983 Specification for Wrought Aluminium and Aluminium Alloy Bars, Rods and Sections (For General Engineering Purposes) (Third Revision) '. CHITRA GUPTA, Scientist G & DDG (Hallmarking and Training) [ADVT.-III/4/Exty./647/2025-26] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03022026-269807 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 95] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 725 GI/2026 MINISTRY OF ROAD TRANSPORT AND HIGHWAYS NOTIFICATION New Delhi, the 30th January, 2026 G.S.R. 100(E). - The following draft of certain rules further to amend the Central Motor Vehicles Rules, 1989, which the Central Government proposes to make in exercise of the powers conferred by section 110 of the Motor Vehicles Act, 1988 (59 of 1988), is hereby published as required by sub-section (1) of section 212 of the said Act, for information of all persons likely to be affected thereby; and notice is hereby given that the said draft rules will be taken into consideration after the expiry of thirty days from the date on which the copies of this notification as published in the Gazette of India, are made available to the public; 2. The objections or suggestions which may be received from any person in respect of the said draft rules before the expiry of the aforesaid period will be considered by the Central Government. 3. Objections and suggestions to these draft rules, if any, may be sent to the Additional Secretary (MVL, Transport & Road Safety), Ministry of Road Transport and Highways, Transport Bhawan, Parliament Street, New Delhi-110 001 or on the email: comments-morth@gov.in; Draft Rules 1. Short title and commencement. (1) These rules may be called as the Central Motor Vehicles (.......... Amendment) Rules, 2026. (2) Save as otherwise provided in these rules, they shall come into force on the date of their final publication in the Official Gazette. 2. In the Central Motor Vehicles Rules, 1989, (here in after referred as said rules), in Rule 93, in sub rule (1), in clause (A), in sub-clause (VI), after the sixth proviso below Table, the following proviso shall be inserted, namely: - "Provided also that in case of a motor vehicle of category N2 or N3 engaged in transportation of white goods or photovoltaic solar panels/ modules packaged and stacked on the load body in multiple layers, the overall height of the motor vehicle shall not exceed 4.50 meters." 3. In the said rules, in Rule 93, in sub-rule (1), in clause (A), in sub-clause (VII), after the fifth proviso below Table, the following proviso shall be inserted, namely: - "Provided also that in case of a Semi-trailer with a tractor engaged in transportation of white goods or photovoltaic solar panels/ modules packaged and stacked on the load body in multiple layers, the overall height of the motor vehicle shall not exceed 4.50 meters." [F. No. RT-11028/05/2018-MVL] MAHMOOD AHMED, Addl. Secy. Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide notification number G.S.R. 889(E), dated the 16th September, 2020 and lastly amended vide Notification number ........ dated. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SAVASAR Date: 2026 02.03 22:07:35 +0530

REGD. No. D. L.-33004/99 The Gazette of India CG-MH-E-03022026-269799 EXTRAORDINARY PART III-Section 4 PUBLISHED BY AUTHORITY No. 73] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III-SEC.4] RESERVE BANK OF INDIA NOTIFICATION Mumbai, the 12th January, 2026 F. No. DoR.LIC.No.S7702/16.13.300/2025-26.— In pursuance of clause (a) of sub-section (6) of Section 42 of the Reserve Bank of India Act, 1934 (2 of 1934), the Reserve Bank of India hereby directs the inclusion in the Second Schedule to the said Act of the following bank, namely: 1. Bihar Gramin Bank 2. Jammu and Kashmir Grameen Bank 3. West Bengal Gramin Bank R. LAKSHMI KANTH RAO, Executive Director [ADVT.-III/4/Exty./648/2025-26]

REGD. No. D. L.-33004/99 The Gazette of India CG-CG-E-03022026-269802 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 454] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 705 GI/2026 MINISTRY OF RAILWAYS [South East Central Railway (Engineering Department)] NOTIFICATION Nagpur, the 28th January, 2026 S.O. 483(E). In exercise of the power conferred by clause (7A) of Section -2 of the Railways Act, 1989, the Central Government hereby authorizes the officer mentioned in the column (5) of the Table below to perform the functions of the Competent Authority in respect of the Special Railway Project as mentioned in column (2) of the Table, for execution, maintenance, management and operation in the State mentioned in Column (3) of the said table with effect from the date of publication of this notification in the Official Gazette. +----+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------+--------+---------------------------------------------------+ | S.N. | Special Railway Project | State | District | Competent Authority | | (1) | (2) | (3) | (4) | (5) | +====+========================================================================================================================================================================================================+===========+========+===================================================+ | 1. | Construction of Limited Height Subway (Road under bridge)Proposed at Level Crossing No. 522 KM 1031/9-11, Village Belati khurd Tahsil - Tiroda Dist- Gondia between Tiroda - Mundikota | Maharashtra | Gondia | Sub Divisional Officer Cum Land Acquisition Officer Tiroda | +----+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------+--------+---------------------------------------------------+ | 2 | Construction of Light-Road over bridge (LROB) Proposed at Level Crossing No. 534 KM 1053/29-31, Village Mandhal Tahasil - Tumsar Dist - Bhandara between Tumsar - Koka | Maharashtra | Bhandara | Sub Divisional Officer Cum Land Acquisition Officer Tumsar | +----+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------+--------+---------------------------------------------------+ [F. No. SECR/NAG/Engg/Gaz./Notification/522,534/01] MUDIT BHATNAGAR, Principal Chief Engineer

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03022026-269806 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 97] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 MINISTRY OF MINES NOTIFICATION New Delhi, the 3rd February, 2026 G.S.R. 102(E). — In exercise of the powers conferred by sub-section (1) and clause (pa) of sub-section (2) of section 35 of the Offshore Areas Mineral (Development and Regulation) Act, 2002 (17 of 2003), the Central Government hereby makes the following rules, namely:— CHAPTER 1 PRELIMINARY 1. Short title and commencement.—(1) These rules may be called the Offshore Areas Mineral (Prevention of Illegal Mining and Transportation) Rules, 2026. (2) These rules shall come into force on the date of their publication in the Official Gazette. 2. Application.—(1) These rules shall apply to all minerals in the offshore areas, except mineral oils and hydrocarbons as specified in sub-section (1) of section 3; (2) Nothing contained in these rules shall apply to- (a) any person or class of persons as the Central Government may, by an order, specify in this behalf: Provided that the mineral shall be mined, stored or carried by such person or class of persons only for the purpose of scientific test and research work without any commercial motive or purpose; (b) any department, institution or agency as may be notified by the Central Government under the proviso to sub-section (1) of section 5. 3. Definitions. — (1) In these rules, unless the context otherwise requires, — (a) "Act" means the Offshore Areas Mineral (Development and Regulation) Act, 2002 (17 of 2003); (b) "authorised officer" shall have the meaning as assigned to it under the Explanation to section 22; (c) "bank guarantee” means a bank guarantee issued in Form-A by any nationalised bank in India acceptable to the Central Government; (d) "carrier" means any mode of conveyance or facility by which a mineral is transported from one place to another and includes a vessel and pipeline; (e) "consignee" means the person to whom any mineral from the licence area or lease area is dispatched to; (f) "electronic monitoring system" means an electronic system, as specified by the Indian Bureau of Mines, capable of automatically recording, storing, processing, retrieving, communicating or verifying information, data, documents relating to operations in offshore areas, continuously, on a real-time basis, including but not limited to- (i) tracking of vessels; (ii) displacement or weight of vessel; (iii) volume and density of run-of-mine; and (iv) recording of images and video feed; (g) "first point of discharge" means the first onshore unloading location in India where the mineral extracted from the offshore areas is brought in by the holder of the operating right or an owner of a carrier or a trader, as the case may be; (h) "Form" means a form appended to these rules; (i) "illegal mining" means any reconnaissance operation or exploration operation or production operation undertaken by any person or company in any offshore area without holding an operating right as required under sub-section (1) of section 5 or, outside the boundaries of the offshore area for which the operating right has been granted: Provided that violation of any rules, other than these rules, within the licence area or lease area, by a licensee or a lessee shall not be construed as illegal mining; (j) "illegal storage" means the storage of any mineral otherwise than in accordance with the provisions of the Act or the rules made thereunder; (k) "illegal transportation" means the removal, shifting, transfer or transport of any mineral by any holder of an operating right or trader or carrier otherwise than in accordance with the provisions of the Act or the rules made thereunder; (l) "mechanised machinery” means and includes each and every machinery or platform, both immovable and movable, used in the winning of a mineral from the licence area or lease area, or beneficiation and its processing, run on electricity or otherwise and whether owned or operated by the holder of an operating right or any other person but excludes a carrier; (m) "property" means tools, gear, equipment, appliance, carrier, vehicle, installation, stores or cargo or any other thing used by any person to extract, transport or cause to be extracted or transported any mineral from any offshore area; (n) "section" means a section of the Act; (o) "trader" means any person who carries on the business of buying, possessing, storing, selling, supplying, transporting, distributing, delivering, exporting or importing for sale or processing of mineral, directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration, and includes a person who- (i) uses mineral and its ingredients as a raw material; (ii) has a mineral sharing agreement with the holder of an operating right; (iii) has an extraction contract with the holder of an operating right; (iv) buys and processes mineral for sale; or (v) holds an operating right; (p) "transit permit" means the transit permit within the meaning of sub-rule (2) of rule 8. (2) The words and expressions used in these rules but not defined herein shall have the same meaning as assigned to them in the Act or rules made thereunder. 4. Powers and functions of Atomic Minerals Directorate for Exploration and Research. – Throughout these rules, wherever any power, function or responsibility of the Indian Bureau of Mines or its officers is specified or any information is to be submitted to the Indian Bureau of Mines or its officers, the same shall be deemed as power, function or responsibility of the Atomic Minerals Directorate for Exploration and Research or its officers or requirement of submission of information to the said Directorate or its officers for minerals having grade equal to or greater than the threshold value in respect of atomic minerals, in the following manner, namely:— (a) any reference to the Indian Bureau of Mines, shall be deemed to be reference to the Atomic Minerals Directorate for Exploration and Research; (b) any reference to the Controller General or the Chief Controller of Mines or the Controller of Mines or the Regional Controller or the authorised officer of the Indian Bureau of Mines, shall be deemed to be reference to the Director or as the case may be, the authorised officer of Atomic Minerals Directorate for Exploration and Research. 5. Prohibitions. No person shall carry on production operations, excavation, storage, sale, transportation, or processing of minerals at any place for the purpose of sale or consumption or otherwise deal with any mineral, except under and in accordance with the Act and the rules made thereunder. CHAPTER II MONITORING SYSTEM 6. Monitoring system.—(1) The holder of an operating right or an owner of a carrier, as the case may be, shall deploy an electronic monitoring system. (2) Any person or company who is an owner of a carrier, a mine developer and operator (by whatever name called) in respect of a mine, owner of a mechanised machinery and such other person as may be specified by the Indian Bureau of Mines shall cause himself and such carrier and mechanised machinery to be registered online on the offshore mining regulation web portal. (3) No mechanised machinery or carrier shall be used unless the owner of such mechanised machinery or carrier is validly registered with the Indian Bureau of Mines in accordance with sub-rule (2). 7. Clearance to be obtained by a holder of an operating right or trader for export of mineral. -Every holder of an operating right or trader who is desirous of exporting mineral extracted from offshore areas, directly from such offshore area, shall procure a clearance from the Central Board of Indirect Taxes and Customs, if applicable, at least seven days prior to exporting such mineral. CHAPTER III DISPATCH AND TRANSPORTATION OF MINERALS 8. Dispatch of mineral outside the licence area or lease area. — (1) A holder of an operating right shall, prior to dispatch of any mineral outside the licence area or lease area, provide the following information on the offshore mining regulation web portal, namely:— (a) quantity and grade of mineral dispatched; (b) name, address and registration number of the consignee; (c) particulars of the carrier carrying the mineral; (d) the first point of discharge, expected route for transportation and the particulars of the route to the first point of discharge and to the destination; (e) if the holder of the operating right has availed services of any other person for transportation, then particulars of the owner of the carrier along with the details of the carrier including the registration number; (f) particulars of royalty and other payments made with respect to such mineral; (g) in case of export of the mineral to an overseas consignee, a copy of the documents submitted with the Central Board of Indirect Taxes and Customs with respect to such export along with a copy of the clearance obtained by the holder of an operating right under rule 7; and (h) such other particulars as may be specified by the Indian Bureau of Mines. (2) Upon proper entry of information specified under sub-rule (1), the holder of an operating right shall obtain a digitally signed transit permit for lawful transportation of mineral through a registered carrier, from the licence area or lease area to the first point of discharge, in the format specified in Form-B and such permit shall be available for generation or download, as the case may be, by the holder of an operating right from the offshore mining regulation web portal. (3) The Indian Bureau of Mines shall furnish a copy of the transit permit to the State Government having jurisdiction over the location where the first point of discharge is situated. (4) The onshore transit of mineral extracted from the offshore areas, from the first point of discharge shall be undertaken by the holder of an operating right or trader, as the case may be, in accordance with the applicable laws of the State through which the mineral is transported: Provided that the transit of mineral from the lease area to the first point of discharge shall be in accordance with the transit permit obtained under sub-rule (2). (5) The Indian Bureau of Mines may, for reasons to be recorded in writing, suspend the transit permit in case,- (a) any dues or penalties have been levied by the authorised officer on such holder of operating right and such dues are outstanding; (b) the holder of such operating right uses an unregistered carrier; or (c) the holder of such operating right contravenes the provisions of the Act or the rules made thereunder. (6) The Indian Bureau of Mines may revoke the suspension in case the holder of the operating right rectifies the violations specified under sub-rule (5). (7) The transit permit shall be specific to each carrier carrying the mineral and at all times during transit, a digitally signed or authorised copy of the transit permit shall be retained. (8) The holder of an operating right shall ensure that it installs such equipment as may be necessary to comply with these rules, including equipment to enter relevant information in the electronic monitoring system, as required in each carrier. 9. First point of discharge.—(1) The holder of operating right or the owner of the carrier or trader, as the case may be, shall ensure that adequate weighment system, including each and every electronic system, mechanical system or technological device or implement utilised in measurement or weighment of mineral, at the first point of discharge is installed and maintained in the manner specified by the Indian Bureau of Mines from time to time. (2) The weight of the mineral measured at the first point of discharge shall be measured against the weight of the mineral at the time of dispatch from the lease area. (3) Any weighment of mineral shall be converted on a dry basis by application of a conversion factor, as specified by the Indian Bureau of Mines based on scientific study. (4) The holder of operating right or the owner of the carrier or trader, as the case may be, shall allow officers authorised by the Indian Bureau of Mines to inspect the weighment system installed at the first point of discharge. 10. Obligations of the consignee.—The consignee, after receipt of the mineral shall verify the quantity and grade of such mineral received against the details specified in the transit permit and shall keep the receipt in respect of the mineral received and maintain records thereof. 11. Obligations of the owner and operator of a carrier.—(1) Every owner and operator of a carrier shall carry in the carrier, the following, namely:— (a) a duly working device capable of automatic location tracking and reporting, which shall be a part of the electronic monitoring system; (b) an automated identification system which shall be a part of the electronic surveillance system and shall be capable of transmitting its geographical position without any interruption; and (c) a valid transit permit. (2) The carrier shall follow the transportation route as specified under clause (d) of sub-rule (1) of rule 8. (3) The Indian Bureau of Mines may impose additional conditions with respect to carriage of mineral. 12. Storage of mineral. No person shall store mineral extracted or procured from offshore areas otherwise than in accordance with applicable laws of the State in which the storage facility is located. 13. Obligation to provide details to Indian Bureau of Mines. - The Indian Bureau of Mines, may direct- (a) an owner or operator of a carrier or a trader carrying mineral to provide and disclose information, including information regarding the quantity, quality, end destination, details of the carrier or trader or person on whose behalf mineral has been dispatched and related price information; (b) a consignee who receives mineral dispatched from the licence area or lease area to provide and disclose information regarding the quantity, quality, location of storage and related price information. CHAPTER IV INSPECTION, SEIZURE AND RELEASE 14. Inspection and verification by authorised officer.—The authorised officer shall have the power to inspect, verify, check and draw samples of the stocks of mineral of any holder of operating right or trader, at any place including in transit and accounts of mineral and any other documents relating thereto. 15. Seizure of property. (1) Every authorised officer, exercising powers of seizure and detention under sub-section (3) of section 22 shall,- (a) photograph the carrier, mine or any other property and place on such carrier, mine or any other property a mark in such manner as may be determined, indicating that the same has been so seized and detained; (b) issue a notice in the format specified in Form-C informing the person from whom the carrier, mine or any other property is seized and detained. (2) A carrier, mine or any other property ordered to be released in accordance with the proviso to clause (a) of sub-section (5) of section 22, may be so released upon furnishing security in the form of cash or a bank guarantee in the format specified in Form-A. 16. Disposal of mineral including processed mineral by public auction in certain cases. It shall be lawful for an authorised officer to sell in a fair and transparent manner, by public auction, any mineral seized and detained in accordance with the provisions of the Act and these rules and the proceeds of such sale shall be deposited with the Central Government in the Consolidated Fund of India. 17. Authorities to aid in enforcement of these rules.—The administering authority, the Indian Bureau of Mines and any authorised officer shall be aided by the Indian Navy, Indian Coast Guard, the police force of the relevant State Government or any other government authority in administering, implementation and enforcement of these rules. CHAPTER V APPEAL AND PENALTIES 18. Appeal. Any person aggrieved by an action taken by any authorised officer in exercise of the powers conferred under these rules may, within three months of the date of such action, prefer an appeal to the Central Government in accordance with the provisions of Chapter X of the Offshore Areas Operating Right Rules, 2024 or Chapter IX of the Offshore Areas Atomic Minerals Operating Right Rules, 2025, as the case may be. 19. Penalties and recovery. (1) Any contravention of these rules, except for such contraventions which are covered as offence under sub-section (1) to sub-section (3) of section 23 of the Act, shall be punishable with imprisonment for a term which may extend to five years or with fine of fifty lakh rupees, which may extend to one crore rupees, or with both, and in the case of a continuing contravention, with additional fine which may extend to five lakh rupees for every day during which such contravention continues after conviction for the first such contravention. (2) Whenever any person, in any manner whatsoever, engages in illegal mining, illegal transportation or illegal storage of any mineral and for that purpose uses any tool, equipment, carrier or any other thing, the authorised officer may, in addition to the penalties prescribed under sub-rule (1) above and subject to the provisions of this rule thereof,- (a) recommend to the Central Government for cancellation of the composite licence or production lease or registration of such person in respect of its operating right, carrier, mechanised machinery or of such trader or mine developer and operator as may be granted pursuant to sub-rule (2) of rule 6 thereof; (b) seize such tool, equipment, carrier or any other thing employed by such person in extracting, transporting or storing of mineral. 20. Maintenance of records. – The authorised officer shall collate, compile and maintain a consolidated record in the format specified in Form-D and shall mention therein, the details of every offence committed under these rules. FORM-A FORMAT OF BANK GUARANTEE [See rules 3(1)(c) and 15(2)] To [Name of entity in whose favor this guarantee is to be issued to be included] WHEREAS, A. [Name of the person whose property is seized] incorporated in India under the Companies Act, 2013 with corporate identity number [CIN], whose registered office is at (address of registered office), India and principal place of business is at [address of principal place of business, if different from registered office]¹ is required to provide an unconditional and irrevocable bank guarantee for an amount equal to INR [figures] (Indian Rupees [words]) valid until [date of expiry of bank guarantee] ("Expiry Date"). B. The Bank Guarantee is required to be provided to [Name of entity in whose favor this guarantee is to be issued to be included] for discharge of certain obligations under Rule 15 of the Offshore Areas Mineral (Prevention of Illegal Mining and Transportation) Rules, 2026 ("Rules"). C. We, [name of the bank] (the "Bank") at the request of [Name of the person whose property is seized] do hereby undertake to pay to the [Name of entity in whose favor this guarantee is to be issued to be included] an amount not exceeding INR [figures] (Indian Rupees [words]) ("Guarantee Amount") to secure the obligations of [Name of the person whose property is seized] on demand from the [Name of entity in whose favor this guarantee is to be issued to be included] on the terms and conditions herein contained herein. NOW THEREFORE, the Bank hereby issues in favour of (Name of entity in whose favor this guarantee is to be issued to be included) this irrevocable and unconditional payment bank guarantee (the "Guarantee") on behalf of [Name of the person whose property is seized] for the Guarantee Amount: 1. The Bank for the purpose hereof unconditionally and irrevocably undertakes to pay to [Name of entity in whose favor this guarantee is to be issued to be included] without any demur, reservation, caveat, protest or recourse, immediately on receipt of first written demand from [Name of entity in whose favor this guarantee is to be issued to be included], a sum or sums (by way of one or more claims) not exceeding the Guarantee Amount in the aggregate without [Name of entity in whose favor this guarantee is to be issued to be included] needing to prove or to show to the Bank grounds or reasons for such demand for the sum specified therein and notwithstanding any dispute or difference between [Name of entity in whose favor this guarantee is to be issued to be included] and [Name of the person whose property is seized] on any matter whatsoever. The Bank undertakes to pay to [Name of entity in whose favor this guarantee is to be issued to be included] any money so demanded not withstanding any dispute or disputes raised by [Name of the person whose property is seized] in any suit or proceeding pending before any court or tribunal relating thereto the Bank's liability under this present being absolute and unequivocal. 2. The Bank acknowledges that any such demand by [Name of entity in whose favor this guarantee is to be issued to be included] of the amounts payable by the Bank to [Name of entity in whose favor this guarantee is to be issued to be included] shall be final, binding and conclusive evidence in respect of the amounts payable by [Name of the person whose property is seized] to [Name of entity in whose favor this guarantee is to be issued to be included] under the Rules. 3. The Bank hereby waives the necessity for [Name of entity in whose favor this guarantee is to be issued to be included] from demanding the aforesaid amount or any part thereof from [Name of the person whose property is seized] and also waives any right that the Bank may have of first requiring [Name of entity in whose favor this guarantee is to be issued to be included] to pursue its legal remedies against [Name of the person whose property is seized], before presenting any written demand to the Bank for payment under this Guarantee. 4. The Bank further unconditionally agrees with [Name of entity in whose favor this guarantee is to be issued to be included] that [Name of entity in whose favor this guarantee is to be issued to be included] shall be at liberty, without the Bank's consent and without affecting in any manner the Bank's obligation under this Guarantee, from time to time, to forbear or enforce any of the rights exercisable by [Name of entity in whose favor this guarantee is to be issued to be included] against [Name of the person whose property is seized] under the Rules and the Bank shall not be relieved from its liability by reason of any such act or omission on the part of [Name of entity in whose favor this guarantee is to be issued to be included] or any indulgence by [Name of entity in whose favor this guarantee is to be issued to be included] to [Name of the person whose property is seized] or other thing whatsoever which under the law relating to sure ties would, but for this provision, have the effect of relieving the Bank of its obligations under this Guarantee. 5. Any payment made hereunder shall be made free and clear of and without deduction for, or on account of, any present or future taxes, levies, imposts, duties, charges, fees, commissions, deductions or withholdings of any nature whatsoever. 6. The Bank agrees that [Name of entity in whose favor this guarantee is to be issued to be included], at its option, shall be entitled to enforce this Guarantee against the Bank as a principal debtor in the first instance without proceeding at the first instance against [Name of the person whose property is seized]. 7. The Bank further agrees that the Guarantee herein contained shall remain in full force and effect during the period that is specified in the Rules and that it shall continue to be enforceable till all the obligations of [Name of the person whose property is seized] under or by virtue of the Rules with respect to rule 15 of the Rules have been fully paid and its claims satisfied or discharged or till [Name of entity in whose favor this guarantee is to be issued to be included] certifies that the provisions of the Rules with respect to rule 15 of the Rules have been fully and properly carried out by [Name of the person whose property is seized] and accordingly, discharges this Guarantee. Notwithstanding anything contained herein, unless a demand or claim under this Guarantee is made on the Bank in writing on or before the Expiry Date, the Bank shall be discharged from all liability under this Guarantee thereafter. 8. The payment so made by the Bank under this Guarantee shall be a valid discharge of Bank's liability for payment thereunder and no person shall have any claim against the Bank for making such payment. 9. This Guarantee is subject to the laws of India. Any suit, action, or other proceedings arising out of this Guarantee or the subject matter hereof shall be subject to the exclusive jurisdiction of courts at New Delhi, India. 10. The Bank represents that it has the authority and power to issue this Guarantee in favour of [Name of entity in whose favor this guarantee is to be issued to be included]. This Guarantee will not be discharged due to the change in the constitution of the Bank. 11. The Bank undertakes not to revoke this Guarantee during its currency except with the previous consent of [Name of entity in whose favor this guarantee is to be issued to be included] in writing. 12. [Name of entity in whose favor this guarantee is to be issued to be included] may, with prior intimation to the Bank, assign the right under this Guarantee to any other departments, ministries or any governmental agencies, which may act in the name of the [Name of entity in whose favor this guarantee is to be issued to be included]. Save as provided in this clause 12, this Guarantee shall not be assignable or transferable. 13. Notwithstanding anything contained herein: (a) the liability of the Bank under this Guarantee shall not exceed the Guarantee Amount; and (b) this Guarantee shall be valid up to the Expiry Date. 14. The Bank is liable to pay the Guaranteed Amount or any part thereof under this Guarantee only and only if [Name of entity in whose favor this guarantee is to be issued to be included] serves upon the Bank, a written claim or demand on or before the Expiry Date. Dated the [day] day of [month] [year] for the Bank. In witness whereof the Bank, through its authorized officer, has set its hand and stamp. (Signature) (Name and Designation) (Bank Stamp) FORM-B FORMAT OF TRANSIT PERMIT [See rule 8(2)] +-----+---------------------------------------------------------+----------------+ | Sr. | Item | Particulars | | No. | | | +=====+=========================================================+================+ | 1 | Operating Rights Holder / Mine Developer and Operator Code | | +-----+---------------------------------------------------------+----------------+ | 2 | Operating Rights Holder / Mine Developer and Operator | | | | Registration No. | | +-----+---------------------------------------------------------+----------------+ | 3 | Operating Rights Holder / Mine Developer and Operator TIN | | | | No. | | +-----+---------------------------------------------------------+----------------+ | 4 | Name of Registered Operating Rights Holder / Mine Developer | | | | and Operator | | +-----+---------------------------------------------------------+----------------+ | 5 | Address and Contact Details | | +-----+---------------------------------------------------------+----------------+ | 6 | Offshore Lease Area Details | | +-----+---------------------------------------------------------+----------------+ | 7 | Name of Mineral | | +-----+---------------------------------------------------------+----------------+ | 8 | Mineral Grade | | +-----+---------------------------------------------------------+----------------+ | 9 | Quantity of Mineral (in figure, in MT) | | +-----+---------------------------------------------------------+----------------+ | 10 | Quantity of Mineral (in words, in MT) | | +-----+---------------------------------------------------------+----------------+ | 11 | Royalty | | +-----+---------------------------------------------------------+----------------+ | 12 | OMET | | +-----+---------------------------------------------------------+----------------+ | 13 | Auction Premium | | +-----+---------------------------------------------------------+----------------+ | 14 | Other Payments (if applicable) | | +-----+---------------------------------------------------------+----------------+ | 15 | Vessel Details | | +-----+---------------------------------------------------------+----------------+ | 16 | Electronic Identification/Tracking Device | | +-----+---------------------------------------------------------+----------------+ | 17 | Destination Port / Onshore Facility / First point of | | | | Discharge | | +-----+---------------------------------------------------------+----------------+ | 18 | Name of Purchaser/trader | | +-----+---------------------------------------------------------+----------------+ | 19 | Purchaser/trader Registration No. | | +-----+---------------------------------------------------------+----------------+ | 20 | Purchaser/trader Address | | +-----+---------------------------------------------------------+----------------+ | 21 | Captain's Name | | +-----+---------------------------------------------------------+----------------+ | 22 | Captain's License No. | | +-----+---------------------------------------------------------+----------------+ | 23 | Journey Start Date | | +-----+---------------------------------------------------------+----------------+ | 24 | Expected Journey Route | | +-----+---------------------------------------------------------+----------------+ | 25 | Journey End Date | | +-----+---------------------------------------------------------+----------------+ | 26 | Distance (in nautical miles and km) | | +-----+---------------------------------------------------------+----------------+ | 27 | Is mineral exported | | +-----+---------------------------------------------------------+----------------+ | 28 | If yes, customs documentation (e.g., shipping bill) attached | | +-----+---------------------------------------------------------+----------------+ | 29 | Safety and Inspection Clearance Attached | | +-----+---------------------------------------------------------+----------------+ | 30 | Whether a clearance has been obtained from the Central Board of | | | | Indirect Taxes and Customs in respect of export of mineral, | | | | extracted from offshore areas, outside of India | | +-----+---------------------------------------------------------+----------------+ | 31 | Generate Transit Permit | | +-----+---------------------------------------------------------+----------------+ FORM-C FORM OF NOTICE REGARDING SEIZING OF CARRIER, MINE OR ANY OTHER PROPERTY [See rule 15(1)(b)] Dated [] To (Address) Take notice that the following property(ies) which was/were involved in offence committed under the Offshore Areas Mineral (Prevention of Illegal Mining and Transportation) Rules, 2026 on ........ (date) has been seized and detained by Shri.................................... Designation...................... and kept under the custody of the undersigned. The details of the property being seized are as under: +-----+-----------------------------------------------------------------+----------------+ | Sr. | Item Details | Particulars | | No. | | | +=====+=================================================================+================+ | 1. | Details of carrier, mine or any other property seized. | | | a. | Place of seizure with date and time. | | | b. | Description of each carrier, mine or property. | | +-----+-----------------------------------------------------------------+----------------+ | 2. | Name and address of person from whom the carrier, mine or property is seized. | | +-----+-----------------------------------------------------------------+----------------+ | 3. | Name and address of any other claimant for the seized carrier, mine or property. | | +-----+-----------------------------------------------------------------+----------------+ | 4. | Name and address of person under whose custody the seized carrier, mine or | | | | property has been kept. | | +-----+-----------------------------------------------------------------+----------------+ | 5. | Whether the person whose property has been seized, is registered with the Indian | (Yes/No) | | | Bureau of Mines/ offshore mining regulation web portal. | | +-----+-----------------------------------------------------------------+----------------+ | 6. | If yes, then registration number of the person whose property is seized, to be | | | | provided. | | +-----+-----------------------------------------------------------------+----------------+ | 7. | Approximate value of the seized carrier, mine or property. | | +-----+-----------------------------------------------------------------+----------------+ | 8. | Name and approx. Quantity of mineral. | | +-----+-----------------------------------------------------------------+----------------+ | 9. | Remarks. | | +-----+-----------------------------------------------------------------+----------------+ In case you want to be heard in person in the matter, you are hereby asked to convey the same in writing within 15 days from date of issue of this notice at the following address. ( ) Signature of authorised Officer. with designation and address. ( ) Signature of the Custodian. with designation and address. FORM-D FORMAT FOR KEEPING RECORD OF OFFENCES (See rule 20) +-----+-----------+--------------+-----------+----------------+-------------+----------------+-----------+---------+-----------+-----------------+----------+ | Sr. | Complaint | Date of | Name | Type of offence| Brief | Property | Place of | Officer | Payment | No. and | Remarks | | No. | No. | Commission | of | (relating to | Description | Involved | Occurrence| Detecting | for | Date of | | | | | of Offence | Accused | Mining, | of Offence | in | (Coordinates | the | Offence | Treasury | | | | | | | Storage, | | Offence | or | Offence | (in INR)| Challan | | | | | | | Transportation) | | | Description)| | | for | | | | | | | | | | | | | Payment | | +=====+===========+==============+===========+================+=============+================+===========+===========+=========+=================+==========+ | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | +-----+-----------+--------------+-----------+----------------+-------------+----------------+-----------+---------+-----------+-----------------+----------+ [F. No. M.VI-16/28/2025-Mines VI] SHAKIL ALAM, Economic Advisor

REGD. No. D. L.-33004/99 The Gazette of India CG-CG-E-03022026-269789 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 451] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 [F. No. CAO/C/BSP/Gevraroad-Pendraroad/6] MINISTRY OF RAILWAYS (South East Central Railway) NOTIFICATION Bilaspur, the 2nd February, 2026 (Under Section 20E of the Railway Act, 1989) S.O. 480(E).- Whereas by the notification of the Government of India, In the Ministry of Railways (Railway Board) number S.O. 5492 (E), dated the 08 December 2025, published in the Gazzette of India (Extra-Ordinary) Part- II section 3 sub section (ii), hereinafter referred toas the said notification) under subsection (1) of 20A of the railway act, 1989 (24 of 1989) (hereinafter referred to as the said Act), the central Government declared its intention to acquire the land specified in the schedule annexed to the said notification for execution of Special Railway Project, namely GEVRAROAD to PENDRAROAD (135.00 km.) in the state of Chattisgarh. And, whereas the substance of the said notification 20 A was published as per section 20A sub section (4) in the daily Newspapers, Dainik Bhaskar (Hindi) Bilaspur Edition on 18.12.2025 and Rashtriy Vijay Mail (Hindi) Korba Edition on 18.12.2025. And whereas, No objections were received within the set time period and disposed of by the Competant Authority under section 20D of the said Act;And, whereas, in pursuance of subsection (1) of section 20E of the said act,the Competant Authority has submitted his report to the central Government; Now,therefore,upon receipt of the said report of the Competant Authority, and in exercise of the powers conferred by sub section (1) of the section 20E of the said act 1989, the central Government hereby declares that the lands specified in the sechdule annexed hereto shall be acquired for the aforesaid purpose; And, further, in pursuance of subsection (2) of section 20E of the said Act, the Central Government hereby declares that on publication of this notification in the official Gazette, the land specified in the Schedule annexed hereto shall vest absolutely in the Cenrral Government free from all Encumbrances. Name of Village:- Dipka, Tahsil:- Dipka, Dist:- Korba (C.G.) +-----+------------+-------------------+-------------+---------------+----------------------------+ | SI. | Khasra No. | Area of Acquired | Type of Land| Nature of Land| Name of Land Owner | | No. | | Land | | | | +=====+============+===================+=============+===============+============================+ | 1. | 450/3 | 0.073 | — | | Keshav Prasad Father Dhaneshwar| +-----+------------+-------------------+-------------+---------------+----------------------------+ Total Area – 0.073 Hectare [F. No. CAO/C/BSP/Gevraroad-Pendraroad/6] VIJAY KUMAR SAHU, Chief Administrative Officer (Con.)

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-03022026-269805 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 456] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 MINISTRY OF POWER ORDER New Delhi, the 2nd February, 2026 S.O. 485(E).— Whereas M/s Bijapur REZ Transmission Limited, having its registered office at Flat No. 1097, Sector A, Pocket A, Vasant Kunj, New Delhi- 110070, India has applied for authorization under Section 164 of the Electricity Act, 2003 for laying of overhead transmission line under the transmission scheme “Transmission scheme for integration of Bijapur REZ in Karnataka”. And whereas, Ministry of Power, Government of India vide its letter No. 25-17/76/2024-PG dated 12.08.2024 had granted prior approval under section 68(1) of the Electricity Act, 2003 for the overhead line covered under the transmission scheme “transmission scheme for Integration of Bijapur REZ in Karnataka”. M/s Bijapur REZ Transmission Limited had published notice for transmission scheme in local newspapers The New Indian Express (in English) dated 25.04.2025, Dakshin Bharat Rashtramat (in Hindi) dated 25.04.2025 & Vijayavani (in Kannada) dated 25.04.2025, and in Weekly Gazette of India dated 17.05.2025 for the general public to make observations/ representations on the proposed transmission route within two months from the date of publication. Subsequently, M/s Bijapur REZ Transmission Limited has submitted an affidavit dated 10.12.2025 declaring that two observation/ representation was received within two months from the date of Publication in the Newspaper/official Gazette of Government of India and the same have been answered by M/s Bijapur REZ Transmission Limited and no further observation/representation is received. And now the applicant has requested to confer upon him, all the powers under section 164 of the Electricity Act, 2003, which the telegraph authority possess under the Indian Telegraph Act, 1885 with respect to the placing of telegraph lines and posts for the purpose of a telegraph established or maintained by Government or to be so established or maintained for laying of overhead transmission line under the transmission scheme “Transmission scheme for integration of Bijapur REZ in Karnataka” The following overhead transmission line is covered under this scheme: 1. Bijapur PS- Raichur New 400 kV D/c line The transmission line covered under the above scheme will pass through, over, around and between the following villages, towns and cities of Karnataka: +------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------+-----------+ | Villages | Tehsil/Taluka | District | State | +==================================================================================================================================================================+==============================+====================+===========+ | Jalawad, Korawar, Kerutagi, Tilagula, Kudaragunda, Hunashihal | Devar Hippargi | Bijapur | | +------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------+-----------+ | Handiganur, Tirupatinagar | Sindgi | (Vijayapura) | | +------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------+-----------+ | Kalakeri, Ramapur, Bekinal, Vanakihal, Turakanagori, Budihal | Talikoti | | | +------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------+-----------+ | Hiri Madanur, Chikka Madanur, Handral, Dasamainagar, Ramapur, Shakhapur, Teggihalli, Kudalagi, Bechabal, Kanahalli | Hunasagi | | | +------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------+-----------+ | Munir Bommanahalli, Yaktapur, Alahal, Talhalli, Kachapur, Malakapur, Ainapur, Kachakanur, Kurabatanahalli, Hal Ammapur, Chikkanahalli, Bonal, Mangihal, Ammapur, Waginagera, Talawaragera, Mangihal, Kawadimutti, Havinahal, Kagaral, Gudihal, Shellagi, Mushthihalli, Bewinahal, Chandanapur, Adawadagi, Emadgi, Sugur | Shorapur | Yadgir | Karnataka | +------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------+-----------+ | Bagur, Yerandi, Nalawanji, Karegudda, Nawalagudda, Jammaladinni, Wengalapur, Kotigudda, Kelagina Irabageri, Manasagal, Miyapur, Masarkal | Devadurga | | | +------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------+-----------+ | Teggehal, Chintalikunta, Katamalli, Mustur, Gejjebavi, Shakapur, Kakargal, Jinnapur, Aldarti, Hunugundabada, Govindapalli Gudda, Ramadurga, Maladkal, Masidapur | Arakera | Raichur | | +------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------+-----------+ | Halvenkatapur, Murharpur, Kalmali, Hunsihalhuda, Gonhal, Rampur, Askihal, Eklaspur, Fatepur | Raichur | | | +------------------------------------------------------------------------------------------------------------------------------------------------------------------+------------------------------+--------------------+-----------+ Now, after careful consideration, Ministry of Power, Government of India, under section 164 of the Electricity Act, 2003, confers all the powers to M/s Bijapur REZ Transmission Limited for laying above overhead transmission line, which telegraph authority possesses under the Indian Telegraph Act, 1885 with respect to placing of telegraph lines and posts for the purposes of a telegraph established or maintained, by Government or to be established or maintained subject to following terms and conditions for installing the above mentioned line, namely: i. The approval is granted for 25 years. ii. The Applicant shall have to seek the consent of the concerned authorities i.e., local bodies, Railways, National Highways, State Highways etc. before erection of proposed line. iii. The Applicant shall have to follow regulations/ codes of the Appropriate Commission regarding transmission, O&M, open access, etc., framed under the Electricity Act, 2003. iv. The Applicant shall operate the line after approval of Electrical Inspector / Chief Electrical Inspector of Central Government. v. The approval is subject to compliance of the requirement of the provisions of the Electricity Act, 2003 and the rules made there under by the applicant. vi. M/s Bijapur REZ Transmission Limited shall have to submit the requisite clearances to Central Electricity Authority after obtaining the same from concerned authorities like Civil Aviation, Defense etc., at the time of Electrical Inspection. [F. No. 25-16/10/2026-POWER GRID(MOP)] M.V.N. VARA PRASAD, Under Secy. (PG)

REGD. No. D. L.-33004/99 The Gazette of India CG-MH-E-03022026-269798 EXTRAORDINARY PART III—Section 4 PUBLISHED BY AUTHORITY No. 74] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC.4] RESERVE BANK OF INDIA NOTIFICATION Mumbai, the 12th January, 2026 F. No. DoR.LIC.No.S7703/16.13.300/2025-26.— In pursuance of clause (b) of sub-section (6) of Section 42 of the Reserve Bank of India Act, 1934 (2 of 1934), the Reserve Bank of India hereby directs the exclusion from the Second Schedule to the said Act of the following bank, namely: 1. Dakshin Bihar Gramin Bank 2. Uttar Bihar Gramin Bank 3. J & K Grameen Bank 4. Ellaquai Dehati Bank 5. Bangiya Gramin Vikash Bank 6. Paschim Banga Gramin Bank 7. Uttarbanga Kshetriya Gramin Bank R. LAKSHMI KANTH RAO, Executive Director [ADVT.-III/4/Exty./649/2025-26] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

REGD. No. D. L.-33004/99 The Gazette of India CG-MH-E-03022026-269800 EXTRAORDINARY PART III-Section 4 PUBLISHED BY AUTHORITY No. 75] NEW DELHI, TUESDAY, FEBRUARY 3, 2026/MAGHA 14, 1947 719 GI/2026 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III-SEC.4] RESERVE BANK OF INDIA NOTIFICATION Mumbai, the 12th January, 2026 F. No. DoR.LIC.No.S7704/16.13.300/2025-26.— In pursuance of clause (c) of sub-section (6) of Section 42 of the Reserve Bank of India Act, 1934 (2 of 1934), the Reserve Bank of India hereby directs that the following alterations shall be made in the Second Schedule to the said Act namely:- 1. For the words “Assam Gramin Vikash Bank", the words "Assam Gramin Bank" shall be substituted. 2. For the words “Chhattisgarh Rajya Gramin Bank”, the words “Chhattisgarh Gramin Bank” shall be substituted. 3. For the words "Jharkhand Rajya Gramin Bank”, the words “Jharkhand Gramin Bank" shall be substituted. 4. For the words “Kerala Gramin Bank”, the words "Kerala Grameena Bank” shall be substituted. 5. For the words “Puduvai Bharathiyar Grama Bank”, the words “Puducherry Grama Bank" shall be substituted. 6. For the words "Sarva Haryana Gramin Bank”, the words "Haryana Gramin Bank" shall be substituted. R. LAKSHMI KANTH RAO, Executive Director [ADVT.-III/4/Exty./650/2025-26] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269763 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 435] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 2nd February, 2026 S.O. 464(E).—WHEREAS vide notification number S.O. 5320(E), dated 21st November, 2025, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), all the provisions of the Industrial Relations Code, 2020 (hereinafter referred to as "the Code”) have been brought into force with effect from the 21st day of November, 2025; NOW, THEREFORE, in exercise of the powers conferred by section 103 of the said Code and in partial modification of the notification number S.O. 5683(E), dated the 8th December, 2025, the Central Government hereby makes the following amendments in the said Order, namely:— 1. This Order may be called the Industrial Relations Code (Removal of Difficulties) (Amendment) Order, 2026. 2. In the Industrial Relations Code (Removal of Difficulties) Order, 2025, after the second paragraph, the following shall be inserted, namely:- "3. It is further clarified that all the existing statutory authorities under the Trade Unions Act, 1926 (16 of 1926), the Industrial Employment (Standing Orders) Act, 1946 (20 of 1946) and the Industrial Disputes Act, 1947 (14 of 1947), shall continue to function until the appointment of such statutory authorities under the Industrial Relations Code, 2020 for ensuring continuity of functions, smooth transition and avoiding any legal or administrative vacuum.”. [F. No. S-11025/07/2025-IR(PL)] DEEPIKA KACHHAL, Jt. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269777 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 449] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 MINISTRY OF RAILWAYS [Northern Railway (Construction Organization)] NOTIFICATION New Delhi, the 2nd February, 2026 S.O. 478(E).- In exercise of the powers conferred by the sub section (1) of section 20A of the Railways Act, 1989 (24 of 1989) (hereinafter referred to as the said Act), the Central Government, after being satisfied that for the public purpose, the land, the brief description of which has been given in the Schedule annexed hereto, is required for execution of Special Railway Project, namely, “Daulatpur Chowk-Kartoli Punjab-Talwara section of Nangal Dam- Talwara-Mukerian New Broad Gauge Rail Line Project” in the District Hoshiarpur of Punjab State, hereby declares its intention to acquire such land; SCHEDULE +----+------------------+------------+-------------------------------+ | SN | Name of Villages | Hadbast No.| Area to be acquired in Hectare| +====+==================+============+===============================+ | 1 | Bhavnour | 621 | 0.05376 | +----+------------------+------------+-------------------------------+ | 2 | Bhol Kalota | 611 | 0.13824 | +----+------------------+------------+-------------------------------+ | 3 | Chak Bringli | 610 | 0.11712 | +----+------------------+------------+-------------------------------+ | 4 | Batwara | 616 | 0.08832 | +----+------------------+------------+-------------------------------+ | 5 | Amroh | 617 | 0.04800 | +----+------------------+------------+-------------------------------+ | | Total | | 0.44544 | +----+------------------+------------+-------------------------------+ Any person interested in the said land may, within a period of thirty days from the date of publication of this notification in the Official Gazette, object to the acquisition of such land for the aforesaid purpose under sub-section (1) of section 20D of the said Act. Every Such objection shall be made to the competent authority, namely, Sub Divisional Magistrate, Mukerian (Competent Authority Land Acquisition) in writing and shall set out the grounds thereof, and the competent authority shall give the objector an opportunity of being heard, either in person or by a legal practitioner, and may, after hearing all such objections and after making such further enquiry, if any, as the competent authority thinks necessary, by order, either allow or disallow the objections. Any order made by the competent authority under sub-section (2) of section 20D of the said Act shall be final. The land plans and other details of the land covered under this notification are available and can be inspected by the interested person at the aforesaid office of the competent authority. SCHEDULE Brief description of the land to be acquired with or without structure falling within the District Hoshiarpur for Special Railway Project, namely "Daulatpur Chowk-Kartoli Punjab-Talwara section of Nangal Dam-Talwara- Mukerian New Broad Gauge Rail Line Project" in the state of Punjab: Name of District: Hoshiarpur Name of Tehsil/Taluka: Mukerian +----+------------------+------------------+------------+--------------+---+----+---+------------+ | SN | Name of | Field Number | Type of land | Nature of Land | K | M | S | in hectare | | | Village/H.B. | | | | | | | | +====+==================+==================+============+==============+===+====+===+============+ | 1 | Bhavnour/621 | 3623/2503/2/2/1 | Pvt | Barani | 0 | 10 | 0 | 0.0192 | | | | 2501/2505/1/2/1 | Pvt | Barani | 0 | 14 | 0 | 0.02688 | | | | 3622/2503/1/2/1 | Pvt | Chahi | 0 | 4 | 0 | 0.00768 | | | | Total | | | 1 | 8 | 0 | 0.05376 | +----+------------------+------------------+------------+--------------+---+----+---+------------+ | 2 | Bhol Kalota/611 | 1231/771/1 | Pvt | Barani | 1 | 2 | 0 | 0.04224 | | | | 722/2 | Pvt | Chahi | 0 | 13 | 0 | 0.02496 | | | | 781/2/1 | Pvt | Chahi | 0 | 16 | 0 | 0.03072 | | | | 800/2 | Pvt | Chahi | 0 | 6 | 0 | 0.01152 | | | | 801/2 | Pvt | Chahi | 0 | 15 | 0 | 0.02880 | | | | Total | | | 3 | 12 | 0 | 0.13824 | +----+------------------+------------------+------------+--------------+---+----+---+------------+ | 3 | Chak Bringli/610 | 2713/1 | Pvt | Barani | 3 | 1 | 0 | 0.11712 | | | | Total | | | 3 | 1 | 0 | 0.11712 | +----+------------------+------------------+------------+--------------+---+----+---+------------+ | 4 | Batwara/616 | 470/1 | Pvt | Banjar Kadim | 1 | 11 | 0 | 0.05952 | | | | 472/2 | Pvt | G.M Khad | 0 | 7 | 0 | 0.01344 | | | | 546/1 | Pvt | Banjar Kadim | 0 | 2 | 0 | 0.00384 | | | | 639/1 | Pvt | G.M Khad | 0 | 6 | 0 | 0.01152 | | | | Total | | | 2 | 6 | 0 | 0.08832 | +----+------------------+------------------+------------+--------------+---+----+---+------------+ | 5 | Amroh/617 | 561/3 | Pvt | G.M Sadak | 0 | 9 | 0 | 0.01728 | | | | 619/2/2/1 | Pvt | Barani | 0 | 12 | 0 | 0.02304 | | | | 619/3/1 | Pvt | G.M Abadi | 0 | 4 | 0 | 0.00768 | | | | Total | | | 1 | 5 | 0 | 0.04800 | +----+------------------+------------------+------------+--------------+---+----+---+------------+ [F. No. 190-W/Misc/Land/NLDM-TLR (Una)] SHAILESH KUMAR MISHRA, Chief Administrative Officer/Const

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269762 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 414] NEW DELHI, FRIDAY, JANUARY 30, 2026/MAGHA 10, 1947 *** MINISTRY OF POWER ORDER New Delhi, the 21st January, 2026 S.O. 442(E).—Whereas M/s POWERGRID Chitradurga Bellary Transmission Limited (Formerly known as Chitradurga Bellary REZ Transmission Limited) having its registered office at B-9, Qutab institutional Area, Katwaria Sarai, Hauz Khas, New Delhi -110016, has applied for authorization under Section 164 of the Electricity Act, 2003 for laying of overhead transmission line included in the transmission scheme for integration of Davangere/Chitradurga REZ and Bellary REZ in Karnataka. And whereas, Central Electricity Authority (CEA), Ministry of Power, Government of India vide its File No. 25-17/73/2024-PG dated 05.08.2024 & 24.03.2025 had granted prior approval under section 68(1) of the Electricity Act, 2003 for laying of overhead transmission line included in the transmission scheme for integration of Davangere/Chitradurga REZ and Bellary REZ in Karnataka. M/s POWERGRID Chitradurga Bellary Transmission Limited had published notice for transmission scheme in local newspapers Deccan Herald (in English & Hindi) dated 29.03.2025 along with corrigendum dated 07.10.2025, Dakshin Bharat (in Hindi) dated 29.03.2025 along with corrigendum dated 07.10.2025, Vijayavani (In Kannada) dated 29.03.2025 along with corrigendum dated 07.10.2025 and in Weekly Gazette of India dated 03.05.2025 along with corrigendum dated 18.10.2025 for the general public to make observations/ representations on the proposed transmission route within two months from the date of publication. Subsequently, M/s POWERGRID Chitradurga Bellary Transmission Limited has submitted an affidavit dated 14.01.2026 declaring that no observation/ representation was received within two months from the date of Publication in the official Gazette of Government of India. And now the applicant has requested to confer upon him, all the powers under section 164 of the Electricity Act, 2003, which the telegraph authority possess under the Indian Telegraph Act, 1885 with respect to the placing of telegraph lines and posts for the purpose of a telegraph established or maintained by Government or to be so established or maintained for laying of electrical lines under the transmission scheme "Transmission scheme for integration of Davangere/Chitradurga REZ and Bellary REZ in Karnataka” . The following overhead transmission line is covered under this scheme: 1. LILO of Narendra New – Madhugiri 765kV D/C line at Davanagere/ Chitradurga 765/400 kV PS { A. 765 kV D/C Line from Existing 765 kV Narendra (New) -Madhugiri(Tumkur) line to 765/400kV Davanagere SS (LOOP IN) B. 765 kV D/C Line from Existing 765 kV Narendra (New) -Madhugiri(Tumkur) line to 765/400kV Davanagere SS (LOOP OUT)} 2. Bellary PS- Davanagere / Chitradurga 400kv (Quad Acsr Moose) D/C Line 3. Termination of Narendra New Madhugiri 765kV D/C line at Narendra New Substation & Madhugiri substation for upgradation to its rated 765 kV voltage level (Presently charged with 400kV Voltage). The overhead transmission line covered under the above scheme will pass through, over, around and between the following villages, towns and cities of Karnataka: I. The said LILO of Narendra New – Madhugiri 765kV D/C line at Davanagere/ Chitradurga 765/400 kV PS (765 kV D/C Line from Existing 765 kV Narendra (New) -Madhugiri(Tumkur) line to 765/400kV Davanagere SS (LOOP IN)) covered under the scheme will pass through, over, around and between the following villages, towns, and cities: STATE: Karnataka 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REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269779 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 88] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 688 GI/2026 (1) MINISTRY OF HOME AFFAIRS NOTIFICATION New Delhi, the 27th January, 2026 G.S.R. 93(E).— In exercise of the powers conferred by sub-section (1) and (2) of section 147 of the Delhi Police Act, 1978 (Act No. 34 of 1978), the Lieutenant Governor of the National Capital Territory of Delhi, is pleased to make the following rules further to amend the Delhi Police (Appointment & Recruitment) Rules, 1980, namely: I. Short title and Commencement: i. This Rule may be called the Delhi Police (Appointment & Recruitment)(Amendment), Rules, 2024. ii. They shall come into force with effect from the date of their publication in the Central Gazette. Amendment of Rule-11:- In the Delhi Police (Appointment & Recruitment) Rules, 1980 the existing Rule 11, relating to the post of Assistant Sub-Inspector (Shorthand Reporter) in Delhi Police, shall be deleted and substituted by the following:- (2) Number of posts, classification and Level in the Pay Matrix- The number of posts, their classification and level in the Pay Matrix attached thereto shall be specified in columns (2) to (4) of the said Schedule. (3) Method of recruitment, age limit and other qualifications etc. -The method of recruitment, age limit, qualifications and other matters relating thereto shall be as specified in columns (5) to (13) of the aforesaid Schedule. (4) Disqualification- No person;- (a) Who has entered into or contracted a marriage with a person having a spouse living; or (b) Who, having a spouse living, has entered into or contracted a marriage with any person, shall be eligible for appointment to the said post: Provided that the Central Government may, if satisfied, that such marriage is permissible under the personnel law applicable to such person and the other party to the marriage and that there are other grounds for so doing exempt any person from the operation of this rule. (5) Power to relax- Where the Government is of the opinion that it is necessary expedient so to do, it may, by order, for reasons to be recorded in writing, relax any of the provisions of this rule with respect of any class or category of persons. (6) Saving- Nothing in these rules shall affect reservations, relaxation of age limit and other concession required to be provided for the Scheduled Castes, the Scheduled Tribes, Other Backward Classes, Ex-Servicemen or any other special category of persons in accordance with the orders issued by the Central Government from time to time in this regard. SCHEDULE +------------------------------------+--------------------+----------------------------------+----------------------------------+ | Name of the post | Number of posts | Classification of post | Level in the pay Matrix | +====================================+====================+==================================+==================================+ | 1 | 2 | 3 | 4 | +------------------------------------+--------------------+----------------------------------+----------------------------------+ | Assistant Sub-Inspector | 04* (2024) | Group-C, Non- | 'Level-5' (29200-92300) of the | | (Shorthand Reporter) | *Subject to | Ministerial, Non | Pay Matrix | | | variation dependent| Gazetted | | | | on work load | | | +------------------------------------+--------------------+----------------------------------+----------------------------------+ +------------------------------------+---------------------------------------------------------------------------------------+ | Whether Selection or Non-Selection post | Age limit for direct recruits | +------------------------------------+---------------------------------------------------------------------------------------+ | 5 | 6 | +------------------------------------+---------------------------------------------------------------------------------------+ | Not applicable | Between 18 to 27 years. | | | Relaxable as per orders/instructions issued by | | | Government of India from time to time. | +------------------------------------+---------------------------------------------------------------------------------------+ +----------------------------------------------------------------------------------------------------------------------------+ | Educational and other qualifications required for the direct recruits | +----------------------------------------------------------------------------------------------------------------------------+ | 7 | +----------------------------------------------------------------------------------------------------------------------------+ | a) Educational qualification: | | Higher Sec. or equivalent. | | b) Professional attainments: | | | | Hindi shorthand : 80 words per minute | | Hindi typing : 25 words per minute | | | | c) Computer knowledge (M.S. office, Data Analytics) | | d) The candidate should be of sound health free from disease, defect or deformity. | | | | Note: A skill test will be conducted for the above mentioned (b) and (c) by the Competent Authority | +----------------------------------------------------------------------------------------------------------------------------+ +-------------------------------------------------------------------------+----------------------------+ | Whether age and educational qualification prescribed for direct recruits| Period of probation, if any| | will apply in the case of promotees | | +-------------------------------------------------------------------------+----------------------------+ | 8 | 9 | +-------------------------------------------------------------------------+----------------------------+ | Not applicable | 2 years | +-------------------------------------------------------------------------+----------------------------+ +-----------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------+ | Method of recruitment, whether by direct recruitment or by promotion or by deputation/absorption and percentage of the vacancies to be filled by various methods | In case of recruitment by promotion /deputation /absorption grades from which promotion /deputation/absorption to be made | +-----------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------+ | 10 | 11 | +-----------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------+ | 100% by Direct Recruitment | Not applicable | +-----------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------+ If a Departmental Promotion Committee exists, what is its composition. 12 Group-C Departmental Confirmation Committee (for considering confirmation) consisting of :- 1. Additional Commissioner of Police/Estt. - Chairman 2. DCP/Establishment - Member 3. DCP concerned District/Unit - Member Circumstances in which Union Public Service Commission is to be consulted in making recruitment. 13 Not Applicable [F. No. 14014/10/2025-UTP-I] SHUBHANKAR GHOSH, Addl. Secy. (Home-1) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269771 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 87] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 MINISTRY OF COAL NOTIFICATION New Delhi, the 30th January, 2026 G.S.R. 92(E).—WHEREAS the use of Aadhaar number to establish identity enables individuals to receive subsidies, benefits and services in a convenient and seamless manner, obviates the need for multiplicity of documents to establish identity, simplifies processes and promotes transparency and efficiency: AND WHEREAS the Ministry of Coal (hereinafter referred to as the said Ministry), after consultation with the Unique Identification Authority of India, (UIDAI), for the purposes specified under sub-rule (1) of rule 3 of the Aadhaar Authentication for Good Governance (Social Welfare, Innovation, Knowledge) Rules, 2020 (hereinafter referred to as the said rules) that the said Ministry shall perform authentication and be permitted the use of Aadhaar number during authentication for establishing identity of Aadhaar number holder and notify the same under rule 5 of the said rules read with sub-clause (ii) of clause (b) of sub-section (4) of section 4 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (hereinafter referred to as the Act): AND WHEREAS, the Aadhaar authentication shall be performed for promoting ease of living of residents and enabling better access to services for affected families under the Revised Jharia Master Plan (hereinafter referred to as the said purpose) as specified under sub-rule (1) of rule 3 of the said rules and the performance of Aadhaar authentication for the said purpose shall be on voluntary basis and that the said Ministry shall perform the Aadhaar authentication only for the proposed Aadhar Authentication Service for the purpose, which is designed to ensure efficient, transparent, and targeted delivery of benefits to affected families. AND WHEREAS, under this process, both Legal Title Holders (LTH) and Non-LTH families shall be verified through biometric Aadhaar authentication, and benefits shall be disbursed directly into Aadhaar-linked bank accounts. NOW, THEREFORE, in pursuance of rule 5 of the said rules read with sub-clause (ii) of clause (b) of sub-section (4) of section 4 of the Act, the said Ministry hereby notifies the following, namely:— (1) The said Ministry, as provided in the Act, shall obtain the consent of the Aadhaar number holder for the purpose of authentication herein. (2) The Aadhaar authentication is on voluntary basis, the said Ministry shall inform to the Aadhaar number holder of alternate and viable means of identification and shall not deny any service to the Aadhaar number holder for refusing to, or being unable to, undergo Aadhaar authentication, namely: — (a) Bank or Post Office Passbook with Photo; (b) Permanent Account Number (PAN) Card; (c) Ration Card; and (d) Voter Identity Card. 2. This notification shall come into effect on its publication in the Official Gazette. [F. No. 22020/02/2016-CRC-II(Part-III)(Part-I)] SANOJ KUMAR JHA, Addl. Secy.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269781 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 438] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 684 GI/2026 [F. No. NHAI/PIU-Surat/15-Bridges/LA/2024/3A/3D] MINISTRY OF ROAD TRANSPORT AND HIGHWAYS NOTIFICATION New Delhi, the 2nd February, 2026 S.O. 467(E).-Whereas by the notification of the Government of India in the Ministry of Road Transport and Highways, S.O. No.611(E) Dated:03/02/2025, published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section (ii) issued under sub-section (1) of section 3A of the National Highway Act, 1956 (48 of 1956) (hereinafter referred to as the said Act), the Central Government declared its intension to acquire the land specified in the Schedule annexed to the said notification for Construction of additional structure / bridges (widening/Six-laning, etc.), maintenance, management and operation of NH48 in the stretch of land from Km. 192.700 to Km. 193.780 in the Taluka & District of BHARUCH in the state of GUJARAT; And whereas the substance of the said notification has been published in "The Times of India" dated 06/04/2025, and "Divya Bhaskar" both dated 06/04/2025; under sub-section (3) of section 3A of the said Act; And whereas the Competent Authority has received objections filed under Section 3-C, considered and settled the same appropriately; And whereas, in pursuance of sub-section (1) of section 3D of the said Act, the competent authority has submitted its report to the Central Government; Now, therefore, upon receipt of the said report of the competent authority and in exercise of the powers conferred by the sub-section (1) of section 3D of the said Act, the Central Government hereby declares that the land specified in the said Schedule should be acquired for the aforesaid purpose; And further, in pursuance of sub-section (2) of section 3D of the said Act, the Central Government hereby declares that on publication of this notification in the Official Gazette, the land specified in the said Schedule shall vest absolutely in the Central Government, free from all encumbrances. SCHEDULE Brief description of the land to be acquired, with or without structure, falling within the NH48 in the stretch of land from Km. 192.700 to Km. 193.780 in the Taluka & District of BHARUCH in the state of GUJARAT. State: GUJARAT District: BHARUCH +---------+-------------------+---------------+-----------------+-----------------+----------------------------+ | Sl. No. | Survey/Plot Number| Type of Land | Nature of Land | Area | Name of Land | | | | | | (in Hectares) | Owner/Interested | | | | | | | Person | +=========+===================+===============+=================+=================+============================+ | 1 | 2 | 3 | 4 | 5 | 6 | +---------+-------------------+---------------+-----------------+-----------------+----------------------------+ | Taluk: Bharuch | +--------------------------------------------------------------------------------------------------------------+ | Village: Jhadeshwar | +---------+-------------------+---------------+-----------------+-----------------+----------------------------+ | 1 | 291 | Government | Gauchar | 0.0787 | Sarkari Padtar | | | | | | | (Narmada Garden) | | | | | | | 291 P | +---------+-------------------+---------------+-----------------+-----------------+----------------------------+ | 2 | River | Government | River | 0.2445 | Sarakar | | | | | | | River | +---------+-------------------+---------------+-----------------+-----------------+----------------------------+ | | | | Total | 0.3232 | | +---------+-------------------+---------------+-----------------+-----------------+----------------------------+ [F. No NHAI/PIU-Surat/15-Bridges/LA/2024/3A/3D] SAIKH AMINKHAN, Director Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Full text not available.

REGD. No. D. L.-33004/99 The Gazette of India CG-TL-E-02022026-269783 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 440] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 687 GI/2026 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(ii)] MINISTRY OF RAILWAYS (South Central Railway) NOTIFICATION Secunderabad, the 2nd February, 2026 S.O. 469(E).-In exercise of the powers conferred by clause (7A) of Section 2 of the Railways Act, 1989 the Central Government hereby authorizes the officer mentioned in the column (5) of the Table below to perform the functions of the Competent Authority for Land Acquisition in respect of the Special Railway Project as mentioned in column (2) of the Table for execution, maintenance, management and operation in the state mentioned in column (3) of the said table with effect from the date of publication of this notification in the Official Gazette. Table +-------+------------------------------------+---------------+---------------+-------------------------------------+ | Sl.No | Special Railway Project | State | District | Competent authority for Land | | | | | | Acquisition | +-------+------------------------------------+---------------+---------------+-------------------------------------+ | (1) | (2) | (3) | (4) | (5) | +=======+====================================+===============+===============+=====================================+ | 1. | Construction of Road Over Bridge | Andhra | Kakinada | Revenue Divisional Officer, | | | in lieu of Level Crossing No. 427 | Pradesh | | Peddapuram | | | at Km. 635/28 - 30 in between | | | | | | Samalkot - Pithapuram stations | | | | +-------+------------------------------------+---------------+---------------+-------------------------------------+ [F. No.: CAO/CON/RSP/ROB/LAND AQ/2026/7A/150] MANOJ KUMAR, Chief Engineer/C/RSP Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269780 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 445] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 2nd February, 2026 No. 16/2026 - CUSTOMS (N.T.) S.O. 474(E).— In exercise of the powers conferred by sub-section (2) of section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes & Customs, being satisfied that it is necessary and expedient to do so, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2001-Customs (N.T.), dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S. O. 748 (E), dated the 3rd August, 2001, namely:- In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted, namely: - "TABLE-1 +--------+----------------------------+-----------------------------------+--------------------------+ | Sl. No.| Chapter/heading/ | Description of goods | Tariff value | | | sub-heading/tariff | | (US $Per Metric Tonne) | | | item | | | +========+============================+===================================+==========================+ | (1) | (2) | (3) | (4) | +--------+----------------------------+-----------------------------------+--------------------------+ | 1 | 1511 10 00 | Crude Palm Oil | 1066 (i.e., no change) | +--------+----------------------------+-----------------------------------+--------------------------+ | 2 | 1511 90 10 | RBD Palm Oil | 1075 (i.e., no change) | +--------+----------------------------+-----------------------------------+--------------------------+ | 3 | 1511 90 90 | Others - Palm Oil | 1071 (i.e., no change) | +--------+----------------------------+-----------------------------------+--------------------------+ | 4 | 1511 10 00 | Crude Palmolein | 1079 (i.e., no change) | +--------+----------------------------+-----------------------------------+--------------------------+ | 5 | 1511 90 20 | RBD Palmolein | 1082 (i.e., no change) | +--------+----------------------------+-----------------------------------+--------------------------+ | 6 | 1511 90 90 | Others Palmolein | 1081 (i.e., no change) | +--------+----------------------------+-----------------------------------+--------------------------+ | 7 | 1507 10 00 | Crude Soya bean Oil | 1186 (i.e., no change) | +--------+----------------------------+-----------------------------------+--------------------------+ | 8 | 7404 00 22 | Brass Scrap (all grades) | 7284 (i.e., no change) | +--------+----------------------------+-----------------------------------+--------------------------+ TABLE-2 +--------+----------------------------+-------------------------------------------------------------+-----------------------+ | Sl. | Chapter/ heading/ | Description of goods | Tariff value | | No. | sub-heading/tariff | | (US $) | | | item | | | +========+============================+=============================================================+=======================+ | (1) | (2) | (3) | (4) | +--------+----------------------------+-------------------------------------------------------------+-----------------------+ | 1. | 71 or 98 | Gold, in any form, in respect of which the benefit | 1604 per 10 grams | | | | of entries at serial number 194 of the Notification | | | | | No. 45/2025-Customs dated 24.10.2025 is availed | | +--------+----------------------------+-------------------------------------------------------------+-----------------------+ | 2. | 71 or 98 | Silver, in any form, in respect of which the benefit | 3339 per kilogram | | | | of entries at serial number 195 of the Notification | | | | | No. 45/2025-Customs dated 24.10.2025 is availed | | +--------+----------------------------+-------------------------------------------------------------+-----------------------+ | 3. | 71 | (i) Gold bars, other than tola bars, bearing | 3339 per kilogram | | | | manufacturer's or refiner's engraved serial | | | | | number and weight expressed in metric units; | | | | | | | | | | (ii) Gold coins having gold content not below | | | | | 99.5% and gold findings, other than imports | | | | | of such goods through post, courier or | | | | | baggage. | | | | | | | | | | Explanation. - For the purposes of this entry, | | | | | silver in any form shall not include foreign | | | | | currency coins, jewellery made of silver or | | | | | articles made of silver. | | +--------+----------------------------+-------------------------------------------------------------+-----------------------+ TABLE-3 +--------+----------------------------+-----------------------------------+-----------------------------------+ | Sl. | Chapter/heading/ | Description of goods | Tariff value | | No. | sub-heading/tariff | | (US $ Per Metric Ton) | | | item | | | +========+============================+===================================+===================================+ | (1) | (2) | (3) | (4) | +--------+----------------------------+-----------------------------------+-----------------------------------+ | 1 | 080280 | Areca nuts | 7679 (i.e., no change)" | +--------+----------------------------+-----------------------------------+-----------------------------------+ 2. This notification shall come into force with effect from the 2nd day of February, 2026. [F. No. 467/01/2026-Cus.V] INDRAJIT PANDA, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide Notification No. 36/2001–Customs (N.T.), dated the 3rd August, 2001, vide number S. O. 748 (E), dated the 3rd August, 2001 and was last amended vide Notification No. 11/2026-Customs (N.T.), dated the 30th January 2026 e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii), vide number S.O. 462 (E), dated 30th January 2026. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

GOVERNMENT OF INDIA REGD. No. D. L.-33002/99 Delhi Gazette No. 31] SG-DL-E-02022026-269773 EXTRAORDINARY PUBLISHED BY AUTHORITY DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 [N. C. T. D. No. 445 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 701 DG/2026 DIRECTORATE OF AGRICULTURAL MARKETING NOTIFICATION Delhi, the 2nd February, 2026 No. F. 8(23)/2016/DAM/MR/Pt-III/8021.— In exercise of the powers conferred by sub-section (I) of section 5 read with section 7 of Delhi Agricultural Produce Marketing (Regulation) Act, 1998 (Delhi Act No.7 of 1999) and in supersession of all previous notifications issued for constitution/re-constitution of Delhi Agricultural Marketing Board, in respect of Official Members, published in the official gazette, except as respects things done or omitted to be done before such supersession, the Lt. Governor of National Capital Territory of Delhi hereby reconstitutes the Delhi Agricultural Marketing Board consisting of the following persons, with immediate effect, namely: A. The Hon'ble Minister (Development), GNCTD. : Chairman B. The seven official members shall be as under: i. Director of Agricultural Marketing, Delhi. : Vice-Chairman ii. Special/Additional Commissioner, Development (Representing Agriculture wing of Development Department). : Member iii. Additional/Joint Commissioner, Development (Representing Cooperative wing of Development Department). : Member iv. Special/Additional Commissioner, Food & Civil Supplies Department (Representing Food & Civil Supplies Department). : Member V. Commissioner (Planning), Delhi Development Authority. : Member vi. Additional Commissioner (Planning), MCD. : Member vii. Joint Agriculture Marketing Advisor, DMI (Directorate of Marketing & Inspection), MoA&FW, GOI. : Member The Chairman, Vice-Chairman and official members shall hold the office during the pleasure of the Government. By Order and in The Name of the Lt. Governor of the National Capital Territory of Delhi, SHURBIR SINGH, Secy.- cum-Commissioner (Development) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR Digitally signed by SARVESH KUMAR SRIVASTAVA SRIVASTAVA

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269776 EXTRAORDINARY PART I—Section 1 PUBLISHED BY AUTHORITY No. 25] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 MINISTRY OF FINANCE (Department of Economic Affairs) (BUDGET DIVISION) NOTIFICATION New Delhi, the 2nd February, 2026 Auction for Sale (Re-issue) of Government Security (GS) F. No. 4(1)-B(W&M)/2025.— Government of India (GoI) hereby notifies sale (re-issue) of the following Government Securities +-------------------+----------------------+--------------------------+-----------------+----------+----------+--------------------------+ | Name of the | Date of Original | Original Tenure | Date of | Base | Method | Notified Amount | | Security | Issue | (yy-mm-dd) | Maturity | | | (in ₹ Crore) | +===================+======================+==========================+=================+==========+==========+==========================+ | 6.68% GS 2040 | Jul 07, 2025 | 15-00-00 | Jul 07, 2040 | Price | Multiple | 16,000 | +-------------------+----------------------+--------------------------+-----------------+----------+----------+--------------------------+ | 6.90% GS 2065 | Apr 15, 2025 | 40-00-00 | Apr 15, 2065 | Price | Multiple | 13,000 | +-------------------+----------------------+--------------------------+-----------------+----------+----------+--------------------------+ GoI will have the option to retain additional subscription up to ₹2,000 Crore against each security mentioned above. The sale will be subject to the terms and conditions spelt out in this notification (called ‘Specific Notification'). The Securities will be sold through Reserve Bank of India, Mumbai Office, Fort, Mumbai - 400 001 as per the terms and conditions specified in the General Notification F.No.4(2)–B(W&M)/2018, dated March 26, 2025 issued by Government of India. Allotment to Non-competitive Bidders 2. The Government Security up to 5% of the notified amount of the sale will be allotted to eligible individuals and institutions as per the enclosed Scheme for Non-competitive Bidding Facility in the Auctions of Government Securities (Annex). Place and date of auction 3. The auction will be conducted by Reserve Bank of India, Mumbai Office, Fort, Mumbai-400 001 on February 06, 2026. Bids for the auction should be submitted in electronic format on the Reserve Bank of India Core Banking Solution (E-Kuber system) on February 06, 2026. The non-competitive bids should be submitted between 12:30 p.m. and 01:00 p.m. and the competitive bids should be submitted between 12:30 p.m. and 01:30 p.m. When Issued Trading 4. The Securities will be eligible for "When Issued" trading in accordance with the guidelines issued by the Reserve Bank of India. Date of issue and payment for the security 5. The result of the auction shall be placed by the Reserve Bank of India on its website (www.rbi.org.in) on February 06, 2026. The payment by successful bidders will be on February 09, 2026 i.e. the date of re-issue. The payment for the securities will include accrued interest on the nominal value of the Securities allotted in the auction from the date of original issue / last coupon payment date to the date upto which accrued interest is due as mentioned in the table in para 6. Payment of Interest and Re-payment of security 6. Interest will accrue on the nominal value of the Securities from the date of original issue / last coupon payment and will be paid half yearly. The Securities will be repaid at par on date of maturity. +-------------------+-------------------+-------------------------+-------------------------------------+-----------------------------+ | Name of the | Coupon rate | Date of Last | Date up to which | Date of Coupon | | Security | (%) | Coupon payment | accrued interest is due | payments | | | | | | (month / date) | +===================+===================+=========================+=====================================+=============================+ | 6.68% GS 2040 | 6.68 | Jan 07, 2026 | Feb 08, 2026 | Jul 07 and Jan 07 | +-------------------+-------------------+-------------------------+-------------------------------------+-----------------------------+ | 6.90% GS 2065 | 6.90 | Oct 15, 2025 | Feb 08, 2026 | Apr 15 and Oct 15 | +-------------------+-------------------+-------------------------+-------------------------------------+-----------------------------+ By Order of the President of India, VYASAN R., Jt. Secy. Annex Scheme for Non-competitive Bidding Facility in the Auction of Government of India Dated Securities and Treasury Bills I. Scope: With a view to encouraging wider participation and retail holding of Government securities, retail investors are allowed participation on "non-competitive” basis in select auctions of dated Government of India (GoI) securities and Treasury Bills. II. Definitions: For the purpose of this scheme, the terms shall bear the meaning assigned to them as under: a. Retail investor is any person, including individuals, firms, companies, corporate bodies, institutions, provident funds, trusts, and any other entity as may be prescribed by RBI. b. 'Aggregator/Facilitator' means a Scheduled Bank or Primary Dealer or Specified Stock Exchange or any other entity approved by RBI, permitted to aggregate the bids received from the investors and submit a single bid in the non-competitive segment of the primary auction. c. 'Specified stock exchange' means SEBI recognized Stock Exchange, which have received No Objection Certificate (NOC) from SEBI to act as aggregator/facilitator in the primary auction segment. d. 'Eligible Provident Funds' are those non-government provident funds governed by the Provident Funds Act, 1925 whose investment pattern is decided by the Government of India. III. Eligibility: a. Participation on a non-competitive basis in the auctions will be open to a retail investor who: 1. Does not maintain current account (CA) or subsidiary General Ledger (SGL) account with the Reserve Bank of India; and 2. Submits the bid indirectly through an Aggregator/Facilitator permitted under the scheme; or 3. Maintains the 'Retail Direct Gilt Account' (RDG Account) with RBI Exceptions: a. Regional Rural Banks (RRBs) and Cooperative Banks: i. Regional Rural Banks (RRBs) and Cooperative Banks shall be covered under this Scheme only in the auctions of dated securities in view of their statutory obligations. ii. Since these banks maintain SGL account and current account with the Reserve Bank of India, they shall be eligible to submit their non-competitive bids directly. b. State Governments, eligible provident funds and Others: i. State Governments, eligible provident funds in India, the Nepal Rashtra Bank, Royal Monetary Authority of Bhutan and any Person or Institution, specified by the Bank, with the approval of Government, shall be covered under this scheme only in the auctions of Treasury Bills. ii. These bids will be outside the notified amount. iii. There will not be any restriction on the maximum amount of bid for these entities. IV. Quantum: Allocation of non-competitive bids from retail investors will be restricted to a maximum of five percent of the aggregate nominal amount of the issue within the notified amount as specified by the Government of India, or any other percentage determined by Reserve Bank of India. V. Amount of Bid: a. The minimum amount for bidding will be ₹10,000 (face value) and therefore in multiples in ₹10,000 as hitherto. b. In the auctions of GoI dated securities, the retail investors can make a single bid for an amount not more than Rupees Two crore (face value) per security per auction. VI. Other Operational Guidelines: a. The retail investor desirous of participating in the auction under the Scheme would be required to maintain a depository account with any of the depositories or a gilt account under the constituent subsidiary general ledger (CSGL) account of Aggregator/Facilitator or ‘Retail Direct Gilt Account' (RDG Account) with RBI. b. Under the Scheme, an investor can make only a single bid in an auction. An undertaking to the effect that the investor is making only a single bid will have to obtained and kept on record by the Aggregator/Facilitator. Submission of Bids: с. Each Aggregator/Facilitator on the basis of firm orders received from their constituents with submit a single consolidated non-competitive bid on behalf of all its constituents in electronic format on the Reserve Bank of India Core Banking Solution (E-Kuber) system. Except in extraordinary circumstances such as general failure of the Reserve Bank of India Core Banking Solution (E-Kuber) system, non-competitive bid in physical form will not be accepted. Allotment of Bids: d. Allotment under the non-competitive segment to the Aggregator/Facilitator will be at the weighted average rate of yield/price that will emerge in the auction on the basis of the competitive bidding. The securities will be issued to the Aggregator/Facilitator against payment on the date of issue irrespective of whether they have received payment from their clients. e. In case the aggregate amount of bid is more than the reserved amount (5% of notified amount), pro rata allotment would be made. In case of partial allotments, it will be the responsibility of the Aggregator/Facilitator to appropriately allocate securities to their clients in a transparent manner. f. In case the aggregate amount of bids is less than the reserved amount, the shortfall will be taken to competitive portion. Issue of Security: g. Security would be issued only in SGL form by RBI. The Aggregator/Facilitator has to clearly indicate at the time of tendering the non-competitive bids the amounts (face value) to be credited to their main SGL or CSGL account. h. Delivery in physical form from the Main SGL account is permissible at the instance of the investor subsequently. i. It will be the responsibility of the Aggregator/Facilitator to pass on the securities to their clients. Except in extraordinary circumstances, the transfer of securities to the client should b completed within five working days from the date of issue. Commission/Brokerage charged to Clients: j. The Aggregator/Facilitator can recover up to six paise per ₹ 100 as brokerage /commission/ service charges for rendering this service to their clients. Such costs may be built into the sale price or recovered separately from the clients. k. In case, the securities are transferred subsequent to the issue date of the security, the consideration amount payable by the client to the Aggregator/Facilitator will include accrued interest from the date of issue. l. Modalities for obtaining payment from clients towards cost of the securities, accrued interest, wherever applicable, and brokerage/commission/service charges may be worked out by the Aggregator/Facilitator as per agreement with the client. m. It may be noted that no other costs, such as funding costs, should be built into the price or recovered from the client. VII. Reporting Requirements: Aggregators/Facilitators will be required to furnish information relating to operations under the Scheme to the Reserve Bank of India (Bank) as may be called for from time to time within the time frame prescribed by the Bank. VIII. The aforesaid guidelines are subject to review by the Bank and accordingly, if and when considered necessary, the Scheme will be modified. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269774 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 442] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 MINISTRY OF PETROLEUM AND NATURAL GAS NOTIFICATION New Delhi, the 29th January, 2026 S.O. 471(E). Whereas, it appears to the Central Government that it is necessary in the public interest that from Drill Site JTN#10 TO JOTANA GGS, TO INTERCONNECT WITH EXISTING ROU through RANIPUR, MODIPUR & JOTANA Villages, Taluka Jotana, Mehsana District, Gujarat State, pipeline should be laid by the Oil and Natural Gas Corporation Limited. AND WHEREAS it appears that for the purpose of laying such a pipeline, it is necessary to acquire the Right of User in land described in the Schedule annexed hereto: NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section-3 of the Petroleum and Minerals Pipelines (Acquisition of Right of User in the Land) Act, 1962 (50 of 1962), the Central Government hereby declares its intention to acquire the right of user therein. PROVIDED THAT any person interested in the said land may, within 21 days from the date of this notification, object to the laying of the pipeline under the land to the Competent Authority, Oil and Natural Gas Corporation Limited, Land Acquisition Department, KDM Bhavan, Palavasana, MEHSANA-384003, GUJARAT. AND every person making such an objection shall also state specifically whether he/she wishes to be heard in person or by legal practitioner. SCHEDULE PIPE LINE FOR DRILL SITE JTN#10 TO JOTANA GGS TO INTERCONNECT WITH EXISTING ROU TALUKA: - JOTANA DISTRICT: - MEHSANA STATE: - GUJARAT +-----------------+---------------------+-------------+-----------------------+ | Name of village | Survey No./Block No. | Part if any | Area | | | | | Hq. | Are | Sq. mtr. | +=================+=====================+=============+=====+=======+==========+ | 1 | 2 | 3 | | 4 | | +-----------------+---------------------+-------------+-----+-------+----------+ | 1 | Ranipur | 76 | 00 | 12 | 00 | | 2 | | 38 | 00 | 03 | 50 | | 3 | | 39 | 00 | 10 | 40 | | 4 | Modipur | 80 | 00 | 06 | 50 | | 5 | | 104 | 00 | 08 | 40 | | 6 | | 536 | 00 | 01 | 00 | | 7 | | 527 | 00 | 16 | 30 | | 8 | | 526 | 00 | 05 | 90 | | 9 | | 525 | 00 | 11 | 40 | | 10 | | 524 | 00 | 07 | 70 | | 11 | | 522 | 00 | 10 | 00 | | 12 | | 521 | 00 | 09 | 85 | | 13 | | 520 | 00 | 06 | 70 | | 14 | | 517 | 00 | 08 | 50 | | 15 | | 452 | 00 | 03 | 75 | | 16 | Jotana | 455 | 00 | 18 | 70 | | 17 | | 456 | 00 | 17 | 20 | | 18 | | 457 | 00 | 11 | 50 | | 19 | | 445 | 00 | 11 | 00 | | 20 | | 444 | 00 | 08 | 45 | | 21 | | 435 | 00 | 08 | 90 | | 22 | | 436 | 00 | 09 | 85 | | 23 | | 437 | 00 | 13 | 60 | | 24 | | 438 | 00 | 01 | 00 | | 25 | | 432 | 00 | 08 | 35 | | 26 | | 249 | 00 | 04 | 15 | | 27 | | 242 | 00 | 35 | 85 | | 28 | | 241 | 00 | 07 | 40 | | 29 | | 239 | 00 | 13 | 50 | | 30 | | 238 | 00 | 10 | 80 | | 31 | | 237 | 00 | 09 | 65 | | 32 | | 235 | 00 | 14 | 55 | | 33 | | 234 | 00 | 15 | 50 | | 34 | | 232 | 00 | 14 | 10 | | 35 | | 198 | 00 | 26 | 70 | | 36 | | 230 | 00 | 91 | 35 | | 37 | | 219 | 00 | 01 | 00 | | 38 | | 218 | 00 | 23 | 85 | | 39 | | 215 | 00 | 09 | 25 | | 40 | | 213 | 00 | 02 | 20 | | 41 | | 105 | 00 | 19 | 15 | | 42 | | 106 | 00 | 09 | 50 | | 43 | | 107 | 00 | 04 | 90 | | 44 | | 108 | 00 | 04 | 60 | | 45 | Jotana | 109 | 00 | 00 | 15 | | 46 | | 1469 | 00 | 02 | 65 | | 47 | | 162 | 00 | 19 | 30 | | 48 | | 112 | 00 | 04 | 50 | | 49 | | 142 | 00 | 23 | 30 | | 50 | | 144 | 00 | 09 | 05 | | 51 | | 145 | 00 | 09 | 25 | | 52 | | 146 | 00 | 09 | 25 | | 53 | | 137 | 00 | 06 | 90 | +-----------------+---------------------+-------------+-----+-------+----------+ | | Total Area | | 06 | 32 | 80 | +-----------------+---------------------+-------------+-----+-------+----------+ [F. No. Expl-13011(26)/2/2026-EXPL-PNG (E-55097)] REGHURAM KRISHNA, Under Secy.

REGD. No. D. L.-33004/99 The Gazette of India CG-OR-E-02022026-269769 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 437] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 683 GI/2026 MINISTRY OF RAILWAYS [EAST COAST RAILWAY (CONSTRUCTION)] NOTIFICATION Bhubaneswar, the 2nd February, 2026 (Notice under section 20A of the Railway Act-1989) S.O. 466(E).—In exercise of powers conferred by sub-section (1) of section 20A of the Railways (Amendment) Act, 1989 (herein after referred as the said Act.), the Central Government, after being satisfied that for the public purpose, the Land, brief description of which is given in the schedule annexed here to is required for the execution of Special Railway Project, namely, “Construction of Road Over Bridge in lieu of closing of manned LC No ML-463 at Km 821/9-11 between Vizianagaram (VZM) – Korukonda (KUK) on Main Line of Waltair Division" hereby declares its intention to acquire such land. Any person interested in the said land may within a period of thirty days from the date of publication of the notification in the official Gazette, raise objection to the acquisition of such land for the aforesaid purpose under sub- section(1) of section 20D of the said Act. Every objection shall be made to the competent authority namely "Competent Authority for Land Acquisition (CALA) i.e. Joint Collector, Vizinagaram for Construction of Road Over Bridge in lieu of closing of manned LC No ML-463 at Km 821/9-11 between Vizianagaram (VZM) – Korukonda (KUK) on Main Line of Waltair Division" in writing, and shall set out grounds thereof and competent authority shall give the objector an opportunity of being head, either in person or through a legal practitioner and may after hearing all such objections and after making such further inquiry if any as the competent authority thinks necessary by order either allow or disallow the objections. Any order made by the competent authority under sub-section (2) of 20D of the said Act shall be final. The land plans and other details of the land covered under this notification are available and can be inspected by the interested person at the aforesaid office of the competent authority. SCHEDULE Brief description of land attached here with to be acquired with or without structures for Special Railway Project namely "Construction of Road Over Bridge in lieu of closing of manned LC No ML-463 at Km 821/9-11 between Vizianagaram(VZM) – Korukonda (KUK) on Main Line of Waltair Division" Name of the District & State: - Vizianagaram & Andhra Pradesh +--------+-------------------------+----------------------+------------------------------+-----------------------+--------------------------+-----------------+ | Sl.No. | Name/No. of the Village | Survey Number / LPM | Total Extent as per FCO | Acquired area in Acrs | Classification as per FCo| Type of land | | | | No | Ac.cts | | | | +========+=========================+======================+==============================+=======================+==========================+=================+ | 1 | Vantitadi Agraharam | 21-1 | 0.56 | 0.074 | R.W | Private Land | | 2 | Vantitadi Agraharam | 21-5 | 0.20 | 0.076 | R.W | Private Land | | 3 | Vantitadi Agraharam | 21-6 | 0.31 | 0.041 | R.W | Private Land | | 4 | Vantitadi Agraharam | 21-7 | 0.18 | 0.042 | R.W | Private Land | | 5 | Vantitadi Agraharam | 21-8 | 0.30 | 0.081 | R.W | Private Land | | 6 | Vantitadi Agraharam | 21-26 | 0.44 | 0.074 | R.W | Private Land | | 7 | Vantitadi Agraharam | 21-29 | 0.06 | 0.048 | R.W | Private Land | | 8 | Vantitadi Agraharam | 21-30 | 0.11 | 0.035 | R.W | Private Land | | 9 | Vantitadi Agraharam | 21-31 | 0.44 | 0.080 | R.W | Private Land | | 10 | Vantitadi Agraharam | 22-6 | 0.57 | 0.073 | R.W | Private Land | | 11 | Vantitadi Agraharam | 22-9 | 0.50 | 0.067 | R.W | Private Land | | 12 | Vantitadi Agraharam | 23-13 | 0.27 | 0.014 | R.W | Private Land | | 13 | Vantitadi Agraharam | 23-14 | 0.63 | 0.022 | R.W | Private Land | | 14 | Vantitadi Agraharam | 23-15 | 0.27 | 0.023 | R.W | Private Land | | 15 | Vantitadi Agraharam | 27-1 | 0.39 | 0.379 | R.W | Private Land | | 16 | Vantitadi Agraharam | 27-2 | 0.09 | 0.075 | R.W | Private Land | | 17 | Vantitadi Agraharam | 27-3 | 0.28 | 0.126 | R.W | Private Land | | 18 | Vantitadi Agraharam | 27-4 | 0.42 | 0.072 | R.W | Private Land | | 19 | Vantitadi Agraharam | 27-6 | 0.27 | 0.072 | R.W | Private Land | | 20 | Vantitadi Agraharam | 27-7 | 0.22 | 0.025 | R.W | Private Land | | 21 | Vantitadi Agraharam | 26-9 | 0.15 | 0.072 | R.W | Private Land | | 22 | Vantitadi Agraharam | 27-10 | 0.35 | 0.207 | R.W | Private Land | | 23 | Vantitadi Agraharam | 42 | 3.10 | 0.238 | S.Poramboke | Government Land | | 24 | Vantitadi Agraharam | 43-1 | 0.47 | 0.508 | S.Poramboke | Government Land | | 25 | Vantitadi Agraharam | 43-2 | 0.61 | 0.036 | R.W | Private Land | | 26 | Vantitadi Agraharam | 43-4 | 0.18 | 0.041 | R.W | Private Land | | 27 | Vantitadi Agraharam | 43-5 | 0.50 | 0.074 | R.W | Private Land | | 28 | Vantitadi Agraharam | 43-8 | 0.09 | 0.063 | R.W | Private Land | | 29 | Vantitadi Agraharam | 43-9 | 0.43 | 0.092 | R.W | Private Land | | 30 | Vantitadi Agraharam | 45-1 | 0.80 | 0.665 | S.Poramboke | Government Land | | 31 | Vantitadi Agraharam | 45-2 | 0.20 | 0.069 | R.W | Private Land | | 32 | Vantitadi Agraharam | 45-7 | 0.19 | 0.104 | R.W | Government Land | | 33 | Vantitadi Agraharam | 45-11 | 0.30 | 0.207 | R.W | Private Land | | 34 | Vantitadi Agraharam | 47 | 2.08 | 0.398 | S.Poramboke | Railway Land | | 35 | Vantitadi Agraharam | 49-8 | 0.10 | 0.109 | R.Dry | D PATTA | | 36 | Vantitadi Agraharam | 50 | 6.12 | 0.139 | S.Poramboke | Government Land | | 37 | Vantitadi Agraharam | 65-3 | 0.40 | 0.134 | R.Dry | Private Land | | 38 | Vantitadi Agraharam | 65-4 | 0.52 | 0.195 | S.Poramboke | Government Land | | 39 | Vantitadi Agraharam | 70-5B | 0.37 | 0.060 | R.Dry | R.Dry | | 40 | Vantitadi Agraharam | 70-13A | 0.23 | 0.16 | R.Manavari | R.MANAVARI | | 41 | Vantitadi Agraharam | 70-12B | 0.11 | 0.10 | R.Manavari | R.MANAVARI | | 42 | Vantitadi Agraharam | 70-11B | 0.09 | 0.070 | R.Manavari | R.MANAVARI | | 43 | Vantitadi Agraharam | 70-10A | 0.15 | 0.070 | R.Manavari | R.MANAVARI | | 44 | Vantitadi Agraharam | 70-9A | 0.13 | 0.110 | R.Manavari | R.MANAVARI | | 45 | Vantitadi Agraharam | 70-8B | 0.08 | 0.040 | R.Dry | R.MANAVARI | | 46 | Vantitadi Agraharam | 71-7B | 0.11 | 0.100 | R.Dry | AWD | | 47 | Vantitadi Agraharam | 71-6B | 0.10 | 0.090 | R.Dry | AWD | | 48 | Vantitadi Agraharam | 71-5B | 0.37 | 0.200 | R.Dry | R.DRY | | 49 | Vantitadi Agraharam | 71-16B | 0.32 | 0.120 | R.Dry | AWD | | 50 | Vantitadi Agraharam | 71-18B | 0.15 | 0.090 | R.Dry | AWD | | 51 | Vantitadi Agraharam | 71-20B | 0.18 | 0.090 | R.Dry | AWD | | 52 | Vantitadi Agraharam | 71-22B | 0.10 | 0.020 | R.Dry | AWD | | 53 | Vantitadi Agraharam | 71-23A | 0.09 | 0.080 | R.Manavari | R.MANAVARI | | 54 | Vantitadi Agraharam | 72-2 | 0.10 | 0.100 | R.Manavari | R.MANAVARI | | 55 | Vantitadi Agraharam | 72-3 | 0.13 | 0.130 | R.Manavari | R.MANAVARI | +--------+-------------------------+----------------------+------------------------------+-----------------------+--------------------------+-----------------+ | | Total | | 25.91 | 6.48 | | | +--------+-------------------------+----------------------+------------------------------+-----------------------+--------------------------+-----------------+ [F. No. CAO/CON/RSP/VSKPROBs/463/20A] A.K. SAMAL, Chief Engineer (Construction-II) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269770 EXTRAORDINARY PART III-Section 4 PUBLISHED BY AUTHORITY No. 71] NEW DELHI, FRIDAY, JANUARY 30, 2026/MAGHA 10, 1947 PENSION FUND REGULATORY AND DEVELOPMENT AUTHORITY NOTIFICATION New Delhi, the 30th January, 2026 F. No. PFRDA-01/13/13/0004/2025-PAC.—In exercise of the powers conferred by sub-section (1) of section 45 of the Pension Fund Regulatory and Development Authority Act, 2013 (Act 23 of 2013), and in terms of the sub regulation 4 of the regulation 6 of Pension Fund Regulatory and Development Authority (Pension Advisory Committee Meetings) Regulations, 2015, the Authority hereby reconstitutes the Pension Advisory Committee constituted earlier vide Gazette Notification dated 5th January, 2026, with effect from the date of this notification. The reconstituted Pension Advisory Committee is as under: 1. Deputy Secretary (Establishment II), Department of Personnel & Training 2. Deputy Controller General of Accounts (Technical Advice), Department of Expenditure, Ministry of Finance 3. Director (A/Cs), Department of Posts, New Delhi 4. Director (Fin/Budget), Defence Finance, as representative of Ministry of Defence 5. Director, Budget, Department of Finance, Bhopal, Government of Madhya Pradesh 6. Chief Executive-Indian Banks' Association 7. Chairman, NPS Trust 8. Managing Director & Chief Executive Officer, SBI Pension Funds Private Limited 9. Managing Director & Chief Executive Officer, Axis Pension Fund Management Limited 10. Managing Director & Chief Executive Officer, Protean eGov Technologies Limited. (formerly NSDL e-Governance Infrastructure Ltd.) 11. Director, National Institute of Bank Management, Pune 12. President, Institute of Actuaries of India 13. Chief Executive Officer, Fixed Income Money Market and Derivatives Association of India 14. Chairman – CII-National Committee on Insurance & Pensions 15. Dr. M.S. Sahoo, former Chairperson, IBBI (w.e.f. 08.01.2026) 16. Shri Dhirendra Kumar, Founder & CEO, Value Research (w.e.f. 08.01.2026) 17. Ms Chitra Jayasimha, Expert in Actuarial Science and Ex-Chairman, NPS Trust (w.e.f. 08.01.2026) 18. Shri Narinder Pal Singh, Controller of Accounts (Home), O/o Pr. Chief Controller of Accounts, Pr.AO (Admn.), Ministry of Home Affairs, New Delhi The Chairperson and the Members of the Authority shall be the ex officio Chairperson and ex officio members of the Pension Advisory Committee. SIVASUBRAMANIAN RAMANN, Chairperson [ADVT.-III/4/Exty./646/2025-26] Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269775 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 443] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 MINISTRY OF PETROLEUM AND NATURAL GAS NOTIFICATION New Delhi, the 29th January, 2026 S.O. 472(E).— Whereas, it appears to the Central Government that it is necessary in the public interest that from Drill Site JTN#212 TO JTN#41 HDR through DEVINAPURA & MITHA Villages, Taluka Mehsana, Mehsana District, Gujarat State, pipeline should be laid by the Oil and Natural Gas Corporation Limited. AND WHEREAS it appears that for the purpose of laying such a pipeline, it is necessary to acquire the Right of User in land described in the Schedule annexed hereto: - NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section-3 of the Petroleum and Minerals Pipelines (Acquisition of Right of User in the Land) Act, 1962 (50 of 1962), the Central Government hereby declares its intention to acquire the right of user therein. PROVIDED THAT any person interested in the said land may, within 21 days from the date of this notification, object to the laying of the pipeline under the land to the Competent Authority, Oil and Natural Gas Corporation Limited, Land Acquisition Department, KDM Bhavan, Palavasana, MEHSANA-384003, GUJARAT. AND every person making such an objection shall also state specifically whether he/she wishes to be heard in person or by legal practitioner. SCHEDULE PIPE LINE FOR DRILL SITE JTN#212 TO JTN#41 HDR TALUKA: - MEHSANA DISTRICT: - MEHSANA STATE: - GUJARAT +-----------------+---------------------+-------------+---------------------+ | Name of village | Survey No./Block No. | Part if any | Area | +=================+=====================+=============+=====+=====+=========+ | | | | Hq. | Are | Sq. mtr. | +-----------------+---------------------+-------------+-----+-----+---------+ | 1 | 703 | | 00 | 11 | 75 | | 2 | 705 | | 00 | 18 | 50 | | 3 Devinapura | 706 | | 00 | 22 | 50 | | 4 | 708 | | 00 | 04 | 75 | | 5 | 853 | | 00 | 03 | 00 | | 6 | 203 | | 00 | 01 | 00 | | 7 | 1221 | | 00 | 03 | 50 | | 8 | 138 | North-East -| 00 | 22 | 20 | | | | 1470 | | | | | | | North-West -| | | | | | | 750 | | | | | 9 Mitha | 103 | | 00 | 12 | 80 | | 10 | 101 | | 00 | 08 | 50 | | 11 | 100 | | 00 | 09 | 00 | | 12 | 98 | | 00 | 14 | 50 | | 13 | 97 | | 00 | 11 | 10 | | 14 | 96 | | 00 | 25 | 90 | | 15 | 91 | | 00 | 08 | 25 | | 16 | 90 | | 00 | 08 | 50 | | 17 | 89 | | 00 | 07 | 50 | | 18 | 84 | | 00 | 06 | 20 | | 19 | 83 | | 00 | 06 | 50 | | 20 | 1219 | | 00 | 03 | 75 | | 21 | 82 | | 00 | 08 | 30 | | 22 | 81 | | 00 | 07 | 85 | | 23 | 80 | | 00 | 08 | 00 | | 24 | 79 | | 00 | 10 | 85 | | 25 | 78 | | 00 | 09 | 10 | | 26 | 77 | | 00 | 08 | 15 | | 27 | 76 | | 00 | 08 | 30 | | 28 | 75 | | 00 | 30 | 35 | | 29 | 73 | | 00 | 11 | 50 | | 30 | 72 | | 00 | 00 | 35 | | 31 | 1216 | | 00 | 01 | 90 | | 32 | 1165 | | 00 | 00 | 50 | +-----------------+---------------------+-------------+-----+-----+---------+ | Total Area | | | 03 | 14 | 85 | +-----------------+---------------------+-------------+-----+-----+---------+ [F. No. Expl-13011(26)/3/2026-EXPL-PNG (E-55099)] REGHURAM KRISHNA, Under Secy.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-02022026-269764 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 436] NEW DELHI, MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 MINISTRY OF LABOUR AND EMPLOYMENT NOTIFICATION New Delhi, the 2nd February, 2026 S. O. 465(E).—WHEREAS, sub-section (3) of section 1 of the Industrial Relations Code, 2020 (35 of 2020) (hereinafter referred to as "the said Code") empowers the Central Government to issue a notification in the Official Gazette appointing the date or different dates from which the different provisions of the said Code shall come into force; AND WHEREAS, section 104 of the said Code repeals— (a) the Trade Unions Act, 1926 (16 of 1926); (b) the Industrial Employment (Standing Orders) Act, 1946 (20 of 1946); and (c) the Industrial Disputes Act, 1947 (14 of 1947), and empowers the Central Government to issue a notification along with the notification under sub-section (3) of section 1 of the Code, appointing the date or dates as stated therein; AND WHEREAS, the Central Government in the Ministry of Labour and Employment, vide notification number S.O. 5320 (E), dated 21st November, 2025 [published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)], exercised its powers under sub-section (3) of section 1 of the said Code, appointing the 21st day of November, 2025 as the date on which the provisions of the said Code shall come into force; NOW, THEREFORE, in partial modification of the said notification dated 21st November, 2025, and in exercise of the powers under section 104 read with sub-section (3) of section 1 of the said Code, the Central Government hereby specifies that the provisions of— (a) the Trade Unions Act, 1926 (16 of 1926); (b) the Industrial Employment (Standing Orders) Act, 1946 (20 of 1946); and (c) the Industrial Disputes Act, 1947 (14 of 1947), stood repealed with effect from the date appointed in the notification dated 21st November, 2025 issued under sub-section (3) of section 1 of the said Code. [F. No. S-11025/07/2025-IR(PL)] DEEPIKA KACHHAL, Jt. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. GORAKHA NATH YADAVA Digitally signed by GORAKHA NATH YADAVA Date: 2026.02.02 11:30:08 +05'30'

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REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-01022026-269728 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 10] DELHI, FRIDAY, JANUARY 30, 2026/MAGHA 10, 1947 [N. C. T. D. No. 442 PART II-I GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 665 DG/2026 DELHI GAZETTE : EXTRAORDINARY PART II—I] HIGH COURT OF DELHI: NEW DELHI NOTIFICATION Delhi, the 28th January, 2026 No. 09/Gaz/P.F./Superannuation/2026.— Mr. Ajay Kumar Jain, Officer of Delhi Higher Judicial Service and presently posted as District Judge, Commercial Court, Digital-04, South District, Saket Court, shall stand retired from Delhi Higher Judicial Service in the afternoon of 30th April, 2026 on attaining the age of superannuation of 60 years. It is certified that no disciplinary/departmental proceedings under All India Service (Discipline & Appeal) Rules, 1969 is pending or contemplated against Mr. Ajay Kumar Jain. By Order of the Court, ARUN BHARDWAJ, Registrar General Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

REGD. No. D. L.-33002/99 GOVERNMENT OF INDIA Delhi Gazette SG-DL-E-01022026-269761 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 29] DELHI, FRIDAY, JANUARY 30, 2026/MAGHA 10, 1947 [N. C. T. D. No. 443 PART IV GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI 666 DG/2026 (1) OFFICE OF THE DIVISIONAL COMMISSIONER (Revenue Department) (CENSUS BRANCH) NOTIFICATION Delhi, the 29th January, 2026 F. No. 36(146)/Census/Div.Comm./2025/958.— Dated: 29/01/2026 In pursuance of the provision contained in sub-rule (iii) of Rule 8 of Census Rule, 1990 read with the Govt. of India, Ministry of Home Affairs' Notification No. 2/1/60- Judl.Il dated the 20 April, 1960, the Lieutenant Governor of National Capital Territory of Delhi in pleased to republish the following notification of Govt. of India, Ministry of Home Affairs (Office of the Registrar General India), New Delhi dated 7th January, 2026. S.O. 99(E). In exercise of the powers conferred by section 3 and section 17A of the Census Act, 1948 (37 of 1948) read with rules 6A and 6D of the Census Rules, 1990 and in supersession of the notification of the Government of India in the Ministry of Home Affairs (Office of the Registrar General, India) number S.O. 119(E), dated the 7th January, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 9th January, 2020, except as respects things done or omitted to be done before such supersession, the Central Government hereby declares that the houselisting operations of the Census of India 2027 shall take place between 1st April, 2026 and 30th September, 2026 in all States and Union territories in India during the period of thirty days specified by each State and Union territory. There shall also be an option for self-enumeration which shall be conducted in fifteen days' time period just before the start of house to house houselisting operations of thirty days. [F. No: 9/8/2025-CD (Cen)) MRITUNJAY KUMAR NARAYAN, Registrar General and Census Commissioner, India By Order and in The Name of Lieutenant Governor of the National Capital Territory of Delhi, NEERAJ SEMWAL, Secy.

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REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022026-269760 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 86] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st February, 2026 No. 04/2026-Central Excise G.S.R. 91(E).—In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 03/2025-Central Excise, dated the 31st December, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 955(E), dated the 31st December, 2025, namely:- In the said notification, in the Table, - (i) For Sl. No. 1, and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: - +-----+-------+-------------------------------------------------------------+-------+ | (1) | (2) | (3) | (4) | +=====+=======+=============================================================+=======+ | "1. | 2401 | Unmanufactured tobacco or tobacco refuse, not bearing a | Nil"; | | | | brand name and not packed for retail sale | | +-----+-------+-------------------------------------------------------------+-------+ (ii) after Sl. No.1, the following serial number and entries relating thereto, shall be inserted, namely:- +-----+-------+----------------------------------------------------------+-------+ | (1) | (2) | (3) | (4) | +=====+=======+==========================================================+=======+ | "1A.| 2401 | Unmanufactured tobacco or tobacco refuse, other than Sl. | 18%". | | | | No. 1 above | | +-----+-------+----------------------------------------------------------+-------+ [F. No. CBIC-190349/72/2025-TRU] DHEERAJ SHARMA, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 03/2025-Central Excise, dated the 31st December, 2025, vide number G.S.R. 955(E), dated the 31st December, 2025. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022026-269759 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 401] NEW DELHI, FRIDAY, JANUARY 30, 2026/MAGHA 10, 1947 MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) NOTIFICATION New Delhi, the 29th January, 2026 No. 56/2025-26 Subject: Amendment in import policy and policy condition of Penicillins and its salts, 6-APA and Amoxycilline and its salts falling under ITC (HS) Code 29411010, 29411050 and 29411030, respectively, of Chapter-29 of ITC (HS), 2022, Schedule-I (Import Policy) S.O. 429(E).—In exercise of powers conferred by Section 3 read with section 5 of Foreign Trade (Development & Regulation) Act, 1992, read with paragraph 1.02 and 2.01 of the Foreign Trade Policy(FTP) 2023, as amended from time to time, the Central Government hereby amends the import policy against ITC (HS) Codes 29411010, 29411030 and 29411050 of Schedule-I (Import Policy) of ITC (HS) 2022 as under: +------------+------------------+----------+----------+-------------------------------------------------+-------------------------------------------------+ | ITC (HS) | Description | Existing | Revised | Existing Policy Condition | Revised Policy Condition | | Codes | | Import | Import | | | | | | Policy | Policy | | | +============+==================+==========+==========+=================================================+=================================================+ | 29411010 | Penicillins and | Free | Free | Imports are permitted | (a) However, import of Penicillin G- | | | its salts | | | subject to Registration and | potassium (PEN-G) having CIF value | | | | | | other requirements as | less than INR 2,216/- per Kilogram is | | | | | | administered by the Drug | 'Restricted'. | | | | | | Controller General of India | | | | | | | under the provisions of the | (b) The Minimum Import Price | | | | | | Drugs and Cosmetics Act. | mentioned at (a) above, however, will | | | | | | | not be applicable for import by 100% | | | | | | | Export Oriented Units (EOUs), units in | | | | | | | the SEZ and imports under the Advance | | | | | | | Authorization Scheme subject to the | | | | | | | condition that the imported inputs are | | | | | | | not sold into the Domestic Tariff Area | | | | | | | (DTA); and | | | | | | | (c) Imports are permitted subject to | | | | | | | Registration and other requirements as | | | | | | | administered by the Drug Controller | | | | | | | General of India under the provisions of | | | | | | | the Drugs and Cosmetics Act. | +------------+------------------+----------+----------+-------------------------------------------------+-------------------------------------------------+ | 29411030 | Amoxycilline and | Free | Free | Subject to Policy Condition | (a) However, import of Amoxicillin | | | its salts | | | No. 08 of Chapter 29. | Trihydrate having CIF value less than | | | | | | | INR 2,733/- per Kilogram is | | | | | | | 'Restricted' | | | | | | | | | | | | | | (b) The Minimum Import Price | | | | | | | mentioned at (a), however, will not be | | | | | | | applicable for import by 100% Export | | | | | | | Oriented Units (EOUs), units in the SEZ | | | | | | | and imports under the Advance | | | | | | | Authorization Scheme, subject to the | | | | | | | condition that the imported inputs are | | | | | | | not sold into the Domestic Tariff Area | | | | | | | (DTA); and | | | | | | | | | | | | | | (c) Subject to Policy Condition No. 08 | | | | | | | of Chapter 29. | +------------+------------------+----------+----------+-------------------------------------------------+-------------------------------------------------+ | 29411050 | 6-APA | Free | Free | - | (a) However, import of 6-APA having | | | | | | | CIF value less than INR 3,405/- per | | | | | | | Kilogram is 'Restricted'. | | | | | | | | | | | | | | (b) The Minimum Import Price | | | | | | | mentioned at (a), however, will not be | | | | | | | applicable for import by 100% Export | | | | | | | Oriented Units (EOUs), units in the SEZ | | | | | | | and imports under the Advance | | | | | | | Authorization Scheme subject to the | | | | | | | condition that the imported inputs are | | | | | | | not sold into the Domestic Tariff Area | | | | | | | (DTA) | +------------+------------------+----------+----------+-------------------------------------------------+-------------------------------------------------+ 2. The restrictions imposed above shall take effect immediately and remain in force for a period of one year from the date of publication of this notification Effect of this Notification: The Import of Penicillin G-potassium (PEN-G) falling under ITC HS code 29411010, 6-APA falling under ITC HS code 29411050, and Amoxicilline Trihydrate falling under ITC HS code 29411030, having CIF value of less than Rs 2,216/- per Kilogram, Rs 3,405/- per Kilogram and Rs 2,733/-per Kilogram respectively, are "Restricted" for a period of one year from the date of publication of this notification. However, this restriction will not be applicable for import by 100% Export Oriented Units (EOUs), units in the SEZ and imports under the Advance Authorisation Scheme, subject to the condition that the imported inputs are not sold into the Domestic Tariff Area (DTA) This is issued with the approval of the Minister of Commerce & Industry. [F. No. 01/89/180/04/AM-24/PC-2(A)/E-39595] LAV AGARWAL, Director General of Foreign Trade and Ex-Officio Addl. Secy.

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REGISTERED NO. DL—(N)04/0007/2003—26 The Gazette of India CG-DL-E-01022026-269757 EXTRAORDINARY PART II — Section 2 PUBLISHED BY AUTHORITY No. 1] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 (Saka) Separate paging is given to this Part in order that it may be filed as a separate compilation. LOK SABHA The following Bill was introduced in Lok Sabha on 1st February, 2026:— BILL No. 3 OF 2026 A Bill to give effect to the financial proposals of the Central Government for the financial year 2026-2027. BE it enacted by Parliament in the Seventy-seventh Year of the Republic of India as follows:–– CHAPTER I PRELIMINARY Short title and commence ment. 1. (1) This Act may be called the Finance Act, 2026. (2) Save as otherwise provided in this Act,–– (a) sections 2 to 113, clause (b) of section 136 and section 140 shall come into force on the 1st day of April, 2026; (b) clauses (c) and (d) of section 136 and section 142 shall come into force on the 1st day of May, 2026; (c) sections 137 to 139 shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. CHAPTER II RATES OF INCOME-TAX Income-tax under Act 43 of 1961. 2. (1) Subject to the provisions of sub-sections (2), (3), (4) and (5), for the assessment year commencing on the 1st day of April, 2026, income-tax shall be charged under the provisions of the Income-tax Act, 1961 (herein referred to as the said Act) at the rates specified in Part I-A of the First Schedule and such tax shall be increased by a surcharge, for the purposes of the Union, calculated in each case in the manner provided therein. (2) (a) Where an assessee as specified in column B of the Table below, has, in the previous year, any net agricultural income exceeding five thousand rupees, in addition to the total income, and the total income exceeds the maximum amount not chargeable to income-tax as specified in column C of the said Table, in respect of the said assessee, the net agricultural income shall be taken into account, only for the purpose of charging income-tax in respect of the total income. 43 of 1961. TABLE Sl. Assessee Maximum No. amount not chargeable to income-tax +-----+----------------------------------------------------------------------------------------------------+----------------+ | A | B | C | +=====+====================================================================================================+================+ | 1. | (i) Every individual other than the individual referred to in Sl. No. 2 or 3; or | Rs. 2,50,000. | | | (ii) Hindu undivided family; or | | | | (iii) association of persons or body of individuals, whether incorporated or not; or | | | | (iv) every artificial juridical person referred to in section 2(31)(vii) of the said Act, | | | | not being an assessee to which Paragraph B, C, D or E of Part I-A of the First Schedule | | | | applies or to whom Sl. No. 4 applies. | | +-----+----------------------------------------------------------------------------------------------------+----------------+ | 2. | Every individual, being a resident in India, who is of the age of sixty or more but less than | Rs. 3,00,000. | | | eighty years at any time during the previous year. | | +-----+----------------------------------------------------------------------------------------------------+----------------+ | 3. | Every individual, being a resident in India, who is of the age of eighty years or more at any time | Rs. 5,00,000. | | | during the previous year. | | +-----+----------------------------------------------------------------------------------------------------+----------------+ 4. Assessee whose income is chargeable to tax under section 115BAC(1A) of the said Act. Rs. 4,00,000. (b) For the purposes of clause (a), the income-tax chargeable shall be computed as per the following formula:— Zo = Xo – Yo where,–– Zo = the income-tax chargeable for the purposes of clause (a); Xo = the amount of income-tax determined in respect of the Aggregate Income (AIo) at the rates specified in Paragraph A of Part I-A of the First Schedule or sub-section (1A) of section 115BAC of the said Act, as if such AIo were the total income; and Yo = the amount of income-tax determined in respect of the net agricultural income increased by a sum as specified in column C of the Table mentioned in clause (a) at the rates specified in the said Paragraph A or sub-section (1A) of section 115BAC of the said Act, as if the net agricultural income as so increased were the total income; Aggregate Income (AIo) = Total income + Net agricultural income. (3) In cases to which the provisions of Chapter XII or Chapter XII-A or section 115JB or section 115JC or Chapter XII-FA or Chapter XII-FB or sub section (1A) of section 161 or section 164 or section 164A or section 167B of the said Act apply, the tax chargeable shall be determined— (i) as provided in that Chapter or that section; and (ii) with reference to the rates imposed by sub-section (1) or the rates as specified in that Chapter or section, as the case may be. (4) For the purposes of sub-section (3),— (a) the amount of income-tax computed in accordance with the provisions of section 111A or section 112 or section 112A of the said Act shall be increased by a surcharge, for the purposes of the Union, as provided in Paragraph F of Part I-A of the First Schedule, except in case of— (i) a domestic company whose income is chargeable to tax under section 115BAA or section 115BAB of the said Act; (ii) an individual or Hindu undivided family or association of persons, or body of individuals, whether incorporated or not, or an artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the said Act whose income is chargeable to tax under sub section (1A) of section 115BAC of the said Act; or (iii) a co-operative society resident in India, whose income is chargeable to tax under section 115BAD or section 115BAE of the said Act; (b) in respect of income chargeable to tax under the section as specified in column B of the Table below, in the case of a person as specified in column C of the said Table, the amount of income-tax computed shall be increased by a surcharge, for the purposes of the Union, calculated at the rate or rates as specified in column D of the said Table, of such income-tax. TABLE +-------+----------------------------------------------+-----------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------+ | Sl. No. | Section | Person | Rate of surcharge | | A | B | C | D | +=======+==============================================+===========================================================================================================+=====================================================================================+ | 1. | 115A, 115AB, 115AC, 115ACA, 115AD, 115B, | (i) Every individual; or | (i) Where the total income exceeds Rs. 50,00,000 but does not exceed Rs. | | | 115BA, 115BB, 115BBA, 115BBC, 115BBF, | | 1,00,00,000, at the rate of ten per cent.; | | | 115BBG, 115BBH, 115BBI, 115BBJ, 115E, 115JB | (ii) Hindu undivided family; or | (ii) where the total income exceeds Rs. 1,00,00,000 but does not exceed Rs. | | | or 115JC. | | 2,00,00,000, at the rate of fifteen per cent.; | | | | (iii) association of persons, except in a case of an association of persons consisting of only companies as | (iii) where the total income exceeds Rs. 2,00,00,000 but does not exceed Rs. | | | | its members, whether incorporated or not; or | 5,00,00,000, at the rate of twenty-five per cent.; | | | | (iv) body of individuals, whether incorporated or not; or | (iv) where the total income exceeds Rs. 5,00,00,000, at the rate of thirty-seven | | | | | per cent. | | | | (v) every artificial juridical person referred to in section 2(31)(vii) of the said Act, | | | | | not having any income under section 115AD of the said Act and not having any income chargeable to tax | | | | | under section 115BAC(1A) of the said Act. | | +-------+----------------------------------------------+-----------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------+ | 2. | 115A, 115AB, 115AC, 115ACA, 115AD, 115B, | (i) Every individual; or | (i) Where the total income exceeds Rs. 50,00,000 but does not exceed Rs. | | | 115BA, 115BB, 115BBA, 115BBC, 1

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022026-269758 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 434] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 1st February, 2026 No.15/2026-Customs (N.T.) S.O. 463(E).- In exercise of the powers conferred by section 81 of the Customs Act, 1962 (52 of 1962) and in supersession of the Passenger's Baggage (Levy of Fees) Regulations, 1966, the Baggage (Transit to Customs Stations) Regulations, 1967 and the Customs Baggage Declaration Regulations, 2013, except as respects things done or omitted to be done before such supersession, the Board hereby makes the following regulations, namely: - 1. Short title, application and commencement. – (1) These regulations may be called the Customs Baggage (Declaration and Processing) Regulations, 2026. (2) These regulations shall apply to baggage including any package comprised therein of the passengers coming to India or going outside India. (3) They shall come into force on the 2nd of February, 2026. 2. Definitions. – (1) In this regulation, unless the context otherwise requires, — (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "automated system" means the portal accessible through the URL https://www.icegate.gov.in or web application or mobile application namely, Atithi; (c) "Customs Baggage Declaration or CBD" means a declaration form appended to these regulations; (d) "Green Channel” means a walk-through channel for the use of passengers who are not required to report to red channel; (e) "Red Channel" means a dedicated walk-through channel for use of passengers who makes declaration of goods for payment of duty excluding payment of duty which has already been made or carrying goods subject to import prohibitions specified in CBD-I; (f) "supporting documents" means the documents in the electronic form or otherwise, relevant to the declaration of the baggage under section 77 of the Act; (g) "tourist of Indian origin", includes Non- Resident Indians and Overseas Citizen of India cardholders and these expressions shall have the same meanings as assigned to them under any other laws for the time being in force. (2) The words and expressions used and not defined in these regulations but defined in the Customs Act, 1962 (52 of 1962) shall have the same meaning as assigned to them in the said Act or the rules made thereunder. 3. Manner of declaration of baggage arriving in India. – (1) All passengers arriving in India who are carrying dutiable or prohibited goods, before entering the Green Channel shall declare electronically their accompanied baggage in CBD-I alongwith the supporting documents, if any, through the automated system: Provided that the passenger shall declare the currency in Currency Declaration Form appended to these regulations, as required under the provisions of the Foreign Exchange Management Act, 1999 (42 of 1999): Provided further that the passenger shall declare in advance, the details of a No Objection Certificate (NOC) for pets in accordance with the guidelines issued by the Animal Quarantine and Certification Services, Department of Animal Husbandry and Dairying or import authorization issued by the Directorate General of Foreign Trade. (2) With respect to unaccompanied baggage containing dutiable personal effects for satisfying daily necessities of life, the passenger shall declare the contents electronically in CBD-II along with the supporting documents, if any. (3) Notwithstanding anything contained in sub-regulations (1) or (2), the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, in cases where declaration has not been made electronically, allow the declaration to be made in any other manner, on arrival. (4) The declaration may also be made electronically three days before the arrival of the passenger in respect of accompanied baggage or three days before the arrival of the baggage in respect of unaccompanied baggage, as the case may be: Provided that the declaration made in this sub-regulation shall not be deemed to be declaration under section 77 of the Act but shall be counted from the date of arrival of the passenger or unaccompanied baggage, as the case may be. (5) The baggage declaration filed electronically or otherwise shall be subjected to verification primarily on the basis of risk-based evaluation. Explanation. -For the purposes of this regulation, it is hereby clarified that the passengers arriving in India who are carrying dutiable or prohibited goods and have declared electronically their accompanied baggage, may update details regarding the same till the date and time of their arrival. 4. Manner of declaration of temporary import or re-import of baggage. – (1) The passengers who are carrying any article of personal effects other than used personal effects, required for satisfying daily necessities of life, to be taken out from India and are intending to avail duty free clearance at the time of return, shall declare electronically or otherwise such articles in advance before their departure from India. (2) The passenger shall be issued an export certificate in CBD-III for the declaration made in sub-regulation (1). (3) The export certificate issued shall be valid until the first arrival of the passenger in India or for a period of six months, whichever is earlier, for re-import of the personal effects other than used personal effects required for satisfying daily necessities of life by the passenger, subject to risk-based verification and compliance. (4) The tourist who are carrying any article of personal effects other than used personal effects required for satisfying daily necessities of life, required for his stay in India and intending to avail temporarily free of duty imports subject to re-export till the time of first departure of the tourists from India or within six months, whichever is earlier, shall declare electronically or otherwise such articles at the time of arrival. (5) The tourist may be issued a temporary baggage import certificate in CBD-IV for the declaration made in sub-regulation (4) and shall be produced alongwith the articles before Customs at the time of departure. 5. Examination and clearance of baggage. – (1) The passenger who made the declaration shall present the baggage to the Customs Officer at the Red Channel or customs notified area for clearance, as the case may be, for verification including examination thereof. (2) Where the proper officer is satisfied that any baggage declared does not contain prohibited goods and on verification of payment of duty, bona fide baggage shall be allowed for clearance and in any other case, the action may be initiated in accordance with the provisions of the Act. 6. Transit of unaccompanied baggage to customs stations. – Where the unaccompanied baggage of any passenger imported into any of the customs station are mentioned in the arrival manifest or import manifest or import report, as the case may be, for transshipment, based on the request of the passenger for clearance in any other customs station, other than the customs station at which the baggage has arrived, such baggage may be permitted to be transported to the customs station at which the passenger desires, by air or by rail or by road, subject to the following conditions, namely:- (a) where all arrangements are made by the passenger or his agent for the transport of such baggage from the customs station of arrival to the customs station at which he desires to have such baggage cleared, for its booking to that station and for its transport to that customs station; (b) the baggage shall be sealed at the customs station of arrival in the presence of the passenger or his authorised representative; (c) the authorised carrier of the goods shall be allowed transportation of the goods upon execution of bond and security to the satisfaction of the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, at the customs station of arrival. 7. Custody and disposal of baggage. – (1) Where baggage contains prohibited or dutiable goods, the proper officer may, either at the request of the passenger or otherwise, detain such goods for the purpose of being returned to the passenger on his leaving India or otherwise in CBD-V. (2) The baggage so detained or unclaimed shall remain in the custody of the customs or any other person as approved by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be: Provided that the charges for the baggage including any package comprised therein, detained or seized from passengers or taken over as unclaimed and subsequently released or returned, shall be collected at the time when the baggage or package is released or returned: Provided further that no charge shall be levied in respect of any baggage or package detained by the customs authorities but released to the passenger on the ground that it has been found to be bona fide. (3) The detained baggage or unclaimed, if not cleared or re-exported within the period of six months from the arrival of the passenger or such extended period not more than six months to the satisfaction of the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, whichever is later, such baggage may, after notice to the passenger and with the permission of the proper officer, be sold or otherwise disposed of by the person having the custody thereof. (4) Where the baggage is to be sold, the sale proceeds shall be appropriated towards, namely: – (a) to the payment of the expenses of the sale; (b) to the payment of the freight and other charges, if any, payable in respect of the goods sold, to the carrier, if notice of such charges has been given to the person having custody of the goods; (c) to the payment of the duty, if any, on the goods sold; (d) to the payment of the charges in respect of the goods sold due to the person having the custody of the goods; (e) to the payment of any amount due from the owner of the goods to the Central Government under the provisions of this Act or any other law relating to customs; and the balance, if any, shall be paid to the owner of the goods: Provided that where it is not possible to pay the balance of sale proceeds, if any, to the owner of the goods within a period of six months from the date of sale of such goods or such further period as the Principal Commissioner of Customs or Commissioner of Customs may allow, such balance of sale proceeds shall be paid to the Central Government. 8. Filing other than passenger. – (1) Any declaration which is required to be filed by a passenger may also be filed by any other person so authorised by the passenger in respect of unaccompanied baggage. (2) In case of a passenger who has not attained the age of eighteen years, the declaration may be filed only by a family member or a legal guardian: Provided that if such passenger is travelling alone, the declaration may be filed by that passenger. 9. Retention of records. – The declaration and all supporting documents shall be retained for a period of five years from the date of filing an electronic declaration or otherwise. 10. Penalty. - Any person who contravenes any of the provisions of these regulations or abets such contravention or fails to comply with any of the provision of these regulations with which it was his duty to comply, shall be liable to penalty under clause (ii) of sub-section (2) of section 158 of the Act. [F. No. 450/174/2024- CUS-IV] ANURIMA SHARMA, Director (Customs) CBD-I [See regulation 3(1)] (INDIAN CUSTOMS DECLARATON FORM) (Please read important information given below before filling this form) 1. Name of passenger ............................................................................................................ 2. Passport Number.............................................................................................................. 3. Nationality......................................................................................................................... 4. Date of arrival................... (DD/MM/YYYY) ................................................................ 5. Flight No........................................................................................................................... 6. E Ticket No....................................................................................................................... 7. PNR.................................................................................................................................... 8. Mobile No. ......................................................................................................................... 9. Email: ............................................................................................................................... 10. Local address ................................................................................................................... 11. Address abroad ................................................................................................................. 12. Number of baggage (including hand baggage) ................................................................. 13. Country from where coming ............................................................................................. 14. Countries visited in last six days ........................................................................................ 15. Value of goods other than used personal effects subjected to duty assessment (Rs.) ............ 16. Are you carrying any pets? (i) if yes, then please attach NOC/ Import Authorisation 17. Are you carrying any jewellery which is beyond satisfying daily necessities of life or beyond the prescribed special allowance for jewellery for eligible passenger? If yes, (i) total weight of personal jewellery (new/used): ............................................ (ii) total weight of jewellery being carried including (i) above: ............................. 18. Are you bringing the following articles into India? (Please tick Yes or No) (i) Prohibited articles (ii) Television (iii) Gold bullion (iv) Meat and meat products/dairy products/fish/poultry products (v) Seeds/plants/fruits/flowers/other planting material (vi) Satellite phone (vii) Indian currency exceeding Rs. 25,000/- (viii) Foreign currency notes exceed US $ 5,000 or equivalent (ix) Aggregate value of foreign exchange including currency exceeds US $ 10,000 or equivalent. (x) Drones Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Yes/No Please report to Customs Officer at the Red Channel in case answer to any of the above information at S. nos 16, 17 and 18 is 'Yes'. Declaration: 19. I/We hereby declare that above declaration is true and correct to the best of my knowledge and nothing has been concealed thereof. Signature of passenger/authorised person ................................................ IMPORTANT INFORMATION Articles prohibited for import include: 1. Maps and literature where Indian external boundaries have been shown incorrectly; 2. Narcotic Drugs and Psychotropic Substances; 3. Goods violating any of the legally enforceable intellectual property rights; 4. Wild life products; 5. Indian counterfeit currency notes or coin; and 6. Specified live birds and animals. Customs Duty Free Allowance +-------+-------------------------------------------------------------+-----------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | Sl. No.| Eligible Passenger | Mode of Travel | Duty Free Allowance | +=======+=============================================================+===================================+==================================================================================================================================================================================+ | (1) | (2) | (3) | (4) | +-------+-------------------------------------------------------------+-----------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 1. | Indian resident or a tourist of Indian origin | Arriving through any mode | Rs. 75,000 | | | or a foreigner with a valid visa, other than | other than land | | | | tourist visa, excluding infants | | | +-------+-------------------------------------------------------------+-----------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 2. | Tourists of foreign origin, excluding infants | Arriving through any mode | Rs. 25,000 | | | | other than land | | +-------+-------------------------------------------------------------+-----------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 3. | All passengers | Arriving through land | NIL | +-------+-------------------------------------------------------------+-----------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 4. | Indian resident or a tourist of Indian origin | Arriving through any mode | Jewellery: | | | who has been residing abroad for over one | other than land | Female - upto weight of | | | year | | 40 grams | | | | | Passenger other than a | | | | | female - upto weight of | | | | | 20 grams | +-------+-------------------------------------------------------------+-----------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 5. | All passengers | Arriving through any mode | Alcohol liquor or wine: 2 | | | | other than land | litres | +-------+-------------------------------------------------------------+-----------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 6. | All passengers | Arriving through any mode | Cigarettes up to 100 | | | | other than land | sticks or cigars upto 25 or | | | | | tobacco upto 125gms | +-------+-------------------------------------------------------------+-----------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ | 7. | Passenger of eighteen years and above | Arriving through any mode | One new laptop including | | | | other than land | notepad | +-------+-------------------------------------------------------------+-----------------------------------+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+ Customs Duty is leviable on the value of dutiable goods that is in excess of the Duty-Free Allowance. If your baggage is mishandled/lost on arrival, please obtain endorsement of free allowance, if any, from Customs Officer at Mishandled Baggage Counter electronically or otherwise. For updated information on articles prohibited or restricted for import or in case of any difficulty or complaint, please contact the Customs Help Desk at the arrival hall. CURRENCY DECLARATION FORM [See regulation 3(1)] Instructions for passengers: 1. This form need not be completed in cases where the aggregate value of the foreign exchange brought in by the passenger in the form of currency notes, bank notes, or travellers' cheques does not exceed U.S. $ 10,000/- or its equivalent and/or the value of foreign currency notes does not exceed U.S. $ 5,000 or its equivalent. 2. Passengers are advised to produce this form to a bank authorised to deal in foreign exchange or money changer at the time of conversion of foreign exchange into Indian rupees or reconversion of rupees into foreign exchange. 3. Visitors to India may please note that in case they do not wish to encash all the foreign exchange declared above they should retain this form with them for production to the Customs at the time of their departure from India to enable them to take with them the unutilized balance. 4. Details of travellers' cheques or currency notes need not be furnished. 5. Foreign tourists need not indicate their address. (To be completed by passengers) I ____________________________________________________________________ hereby, declare that the following foreign exchange is in my possession at the time of my arrival in India: (Aggregate value only) +-------+--------------------+----------------+-------------------+----------------+ | Sl. No.| Name of currency | Currency notes | Travellers Cheques| Total | +=======+====================+================+===================+================+ | (1) | (2) | (3) | (4) | (5) | +-------+--------------------+----------------+-------------------+----------------+ | | | | | | +-------+--------------------+----------------+-------------------+----------------+ | | | | | | +-------+--------------------+----------------+-------------------+----------------+ Signature _______________________ Passport No._____________________ Nationality______________________ To be completed by Customs Officer This is to certify that the above-named person has brought with him foreign exchange as indicated above. Date: _________________________________ (Stamp and Signature of Customs Officer) (Space for endorsement) +-------+------------+-----------------------------------+----------------+---------------------------------------------------+ | Sl. No| Date | Distinctive number of | Amount changed | Stamp and | | | | encashment certificate | | signature of | | | | | | Bank or Money | | | | | | Changer | +=======+============+===================================+================+===================================================+ | (1) | (2) | (3) | (4) | (5) | +-------+------------+-----------------------------------+----------------+---------------------------------------------------+ | | | | | | +-------+------------+-----------------------------------+----------------+---------------------------------------------------+ CBD-II [See regulation 3(2)] (UNACCOMPANIED BAGGAGE DECLARATION FORM FOR IMPORT) 1. Passenger details: (i) Name(in full): (ii) Local address 1: (iii) Local address 2: (iv) City: (v) State: (vi) Pin: (vii) Mobile No: (viii) Email Id: (ix) Nationality: (x) Gender: (xi) Passport No: (xii) Passport is valid up to: (xiii) Old Passport No, if any: (xiv) Date of departure of passenger from India (xv) Date of arrival of passenger from abroad 2. Details of authorised person, if any, (including Customs Broker): 3. Baggage Details: i. Baggage Type: TR/NTR ii. Country of consignment: iii. Port of shipment/ loading: iv. Date of shipment of goods: v. Whether availed TR in the past: Yes/No vi. Dates of availment of TR during last 3 years: vii. Details of transport documents: +-------+--------------------+---------------------+---------------------+----------------+---------------+ | Sl. No| IGM/SAM No and | MAWB/MBL | HAWB/HBL No & | Total Package | Gross wt.(KGS)| | | Date | No & Date | Date | | | +=======+====================+=====================+=====================+================+===============+ | | | | | | | +-------+--------------------+---------------------+---------------------+----------------+---------------+ | | | | | | | +-------+--------------------+---------------------+---------------------+----------------+---------------+ 4. Details of Containers: +-------+--------------+---------------+---------------+----------+ | Sl. No| IGM/SAM No | IGM/SAM Date | Container No | Seal No | +=======+==============+===============+===============+==========+ | | | | | | +-------+--------------+---------------+---------------+----------+ | | | | | | +-------+--------------+---------------+---------------+----------+ 5. Details of short visits made to India during preceding two years -for TR only: +-------+----------------------------+-----------------------------+ | Sl. No| Date | | +=======+============================+=============================+ | | From (date of arrival in India)| To (date of departure from India)| +-------+----------------------------+-----------------------------+ | | | | +-------+----------------------------+-----------------------------+ 6. Details of articles imported: +-------+-----------+-------------+-------+----------+-----------------+------------+-------------+ | Sl. No| Article | Additional | Brand | Quantity | Unit Quantity | Unit | Total | | | description| details: | | | Code | Value | Declared | | | | | | | | | Value | +=======+===========+=============+=======+==========+=================+============+=============+ | | | | | | | | | +-------+-----------+-------------+-------+----------+-----------------+------------+-------------+ | | | | | | | | | +-------+-----------+-------------+-------+----------+-----------------+------------+-------------+ Declaration: 1.I/We hereby declare that particulars given above are true and correct. 2. For a resident/tourist of Indian origin: I/We hereby declare that I am eligible for transfer of residence allowances on the basis of my claimed stay abroad. 3. For a foreigner with a valid visa, other than tourist visa: I/We hereby declare that I am eligible for transfer of residence allowances on the basis of my claimed stay in India. In case of shortfall in duration of stay in India, I shall inform Customs about the same. 4. I/We hereby declare that I/We abide by the provisions under the Customs Act, 1962 and may be liable for payment of duty along with applicable interest. (Signature of passenger/ authorised person) Note: TR-Transfer Residence, NTR-other than TR. CBD-III [See regulation 4] (EXPORT CERTIFICATE) PART - A 1. Passenger details: (i) Name (in full): (ii) Local address: (iii) Address abroad: (iv) Mobile No: (v) Email Id: (vi) Nationality: (vii) Gender: (viii) Passport No: (ix) Place/ date of issue: (x) Date of departure of passenger from India: Signature of passenger 2. Article details: +-------+-----------+---------------------------------------------+---------------------------------------------+-------+---------------+----------+ | Sl. No.| Invoice | Description of | Identification of | Value | Colour | Remarks | | | details, if| articles (Name | particulars | | photograph | | | | any | of the product | (Hallmark, | | | | | | | & | Makes/Number, | | | | | | | manufacturer) | Model No. & year of | | | | | | | | manufacture) | | | | +=======+===========+=============================================+=============================================+=======+===============+==========+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | +-------+-----------+---------------------------------------------+---------------------------------------------+-------+---------------+----------+ | | | | | | | | +-------+-----------+---------------------------------------------+---------------------------------------------+-------+---------------+----------+ 3. Declaration: 1.I/We hereby declare that particulars given above are true and correct. 2. I hereby declare that the article or articles particulars of which are given above is my personal valuable articles and is for my personal use, not for commercial purposes. I further declare that draw back of duty is not being claimed of exportation. Date: Signature of passenger To be completed by Customs Officer This is to certify that the particulars of the articles noted above have been verified and found correct. +-------+----------------------------------+-----------------------+---------------------+-----------------------+----------------------------------+-----------------------+ | Date | Name and | Signature of | Complete | Name of the I/C | Countersignature | Complete | | | Designation | Customs | Official | Shift DC/AC | of I/C Shift | Official | | | of the | Officer | Stamp: | | DC/AC | Stamp: | | | Customs | | | | | | | | Officer | | | | | | +=======+==================================+=======================+=====================+=======================+==================================+=======================+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | +-------+----------------------------------+-----------------------+---------------------+-----------------------+----------------------------------+-----------------------+ | | | | | | | | +-------+----------------------------------+-----------------------+---------------------+-----------------------+----------------------------------+-----------------------+ Note: 1. Export Certificate Number and date will be generated electronically or otherwise on the submission by the passenger. 2. In case of this certificate generated manually, complete official stamp is to be affixed. CBD -IV [See regulation 4] (Temporary Baggage Import Certificate) PART - A 1. Passenger details: i. Name (in full): ii. Address abroad: iii. Address in India: iv. Mobile No: v. Email Id: vi. Nationality: vii. Gender: viii. Passport No: ix. Place/date of issue: x. Date of arrival in India: xi. Flight details: xii. Tentative date of departure from India: xiii. Tentative port or airport of departure: 2. Article details: +-------+-----------+---------------------------------------------+---------------------------------------------+-------+---------------+----------+ | Sl. No.| Invoice | Description of | Identification of | Value | Colour | Remarks | | | details, if| articles (Name of | particulars (Hallmark, | | photograph | | | | any | the product & | Makes/Number, | | | | | | | manufacturer) | Model No. & year of | | | | | | | | manufacture) | | | | +=======+===========+=============================================+=============================================+=======+===============+==========+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | +-------+-----------+---------------------------------------------+---------------------------------------------+-------+---------------+----------+ | | | | | | | | +-------+-----------+---------------------------------------------+---------------------------------------------+-------+---------------+----------+ 3. Declaration: 1.I/We hereby declare that particulars given above are true and correct. 2. I hereby declare that the article/articles particulars of which are given above is/are my personal valuable articles and is/are for my personal use, not for commercial purposes. I further declare that, except articles consumed during my stay, all such article(s) shall be re-exported upon my departure from India to a foreign destination. 3. I undertake to re-export the declared articles at the time of my departure from India and I/We abide by the provisions under the Customs Act, 1962 and may be liable for payment of duty along with applicable interest. Date: Signature of passenger To be completed by Customs Officer This is to certify that the particulars of the articles noted above have been verified and found correct. +-------+----------------------------------+-----------------------+---------------------+-----------------------+----------------------------------+-----------------------+ | Date | Name and | Signature of | Complete | Name of the I/C | Countersignature | Complete | | | Designation | Customs | Official | Shift DC/AC | of I/C Shift | Official | | | of the | Officer | Stamp: | | DC/AC | Stamp: | | | Customs | | | | | | | | Officer | | | | | | +=======+==================================+=======================+=====================+=======================+==================================+=======================+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | +-------+----------------------------------+-----------------------+---------------------+-----------------------+----------------------------------+-----------------------+ | | | | | | | | +-------+----------------------------------+-----------------------+---------------------+-----------------------+----------------------------------+-----------------------+ Note. 1.Temporary baggage Import Certificate Number and date shall be generated electronically or otherwise on the submission by the passenger. 2. In case of this certificate being generated manually, complete official stamp is to be affixed. CBD-V [See regulation 7] (DETENTION RECEIPT) 1. Passenger details: i. Name (in full): ii. Address in India: iii. Address abroad: iv. Mobile No: v. Instant Messenger Number: vi. Email Id: vii. Nationality: viii. Gender: ix. Passport No: x. Place or date of issue: xi. Date of arrival in India: xii. Port or airport of arrival: xiii. Boarding pass of the passenger: xiv. Flight details: xv. Tentative Date of departure from India, if any: xvi. Port or airport of departure, if any: 2. Article details: (i) Baggage declaration number: (ii) Baggage declaration date: (iii) Article details: Declaration 3. I hereby confirm that the goods presented for examination belongs to me. 4. I declare that the above information is true and correct to the best of my knowledge and belief. Date: Signature of passenger PART-B (Customs Endorsement at arrival) 5. The following details to be filled by the Customs Officer: i. Baggage Declaration Number and Date: ii. Passenger name: iii. Date and time of detention/seizure of the goods: iv. Number of articles detained/seized: v. Appraisement details of the detained/seized article: vi. The details of articles detained/seized: +-------+-----------+---------------------------------------------+---------------------------------------------+-------+-------+-----------------+---------------------------------+ | Sl. No.| Invoice | Description of | Identification of | Value | Duty, | Colour | Reasons of the | | | details, | articles (Name of | particulars | | if | photograph | detention/seizure | | | if any | the product & | (Hallmark, | | any | (in | | | | | manufacturer) | Makes/Number, | | | presence of | | | | | | Model No. & | | | the | | | | | | year of | | | passenger) | | | | | | manufacture) | | | | | +=======+===========+=============================================+=============================================+=======+=======+=================+=================================+ | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | +-------+-----------+---------------------------------------------+---------------------------------------------+-------+-------+-----------------+---------------------------------+ | | | | | | | | | +-------+-----------+---------------------------------------------+---------------------------------------------+-------+-------+-----------------+---------------------------------+ 6. Certified that the copy of the Passport, Boarding Pass of the passenger have been collected and the process of detention/seizure and appraisement and the tentative time to conclude the proceedings have been clearly explained to the passenger(s). Further, the image of the detained/seized articles have been shared with the passenger. +-------+------------+-----------------------+-------------------------------------------------------------+---------------------------------+ | Sl. No.| Date | Signature of passenger| Name and Designation of the Customs | Signature of the | | | | | Officer making the detention or | Customs Officer | | | | | seizure | | +=======+============+=======================+=============================================================+=================================+ | (1) | (2) | (3) | (4) | (5) | +-------+------------+-----------------------+-------------------------------------------------------------+---------------------------------+ | | | | | | +-------+------------+-----------------------+-------------------------------------------------------------+---------------------------------+ Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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L.-33004/99 The Gazette of India CG-DL-E-01022026-269755 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 81] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st February, 2026 No. 01/2026-Customs G.S.R. 82(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with Section 110 of Finance Act, 2018 (13 of 2018), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, shall be amended in the manner specified in the corresponding entries in column (3) of the said Table, namely:- TABLE 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L.-33004/99 The Gazette of India CG-DL-E-01022026-269755 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 81] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st February, 2026 No. 01/2026-Customs G.S.R. 82(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with Section 110 of Finance Act, 2018 (13 of 2018) and 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, shall be amended in the manner specified in the corresponding entries in column (3) of the said Table, namely:- TABLE 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L.-33004/99 The Gazette of India CG-DL-E-01022026-269755 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 81] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 1st February, 2026 No. 01/2026-Customs G.S.R. 82(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with Section 110 of Finance Act, 2018 (13 of 2018) and 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, shall be amended in the manner specified in the corresponding entries in column (3) of the said Table, namely:- TABLE 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REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022026-269756 EXTRAORDINARY PART I-Section 1 PUBLISHED BY AUTHORITY No. 24] NEW DELHI, SUNDAY, FEBRUARY 1, 2026/MAGHA 12, 1947 MINISTRY OF FINANCE (Department of Economic Affairs) (BUDGET DIVISION) NOTIFICATION New Delhi, the 1st February, 2026 F. No. 2(4)-B(D)/2026.—The following is published for general information:— Budget 2026-2027 Speech of Nirmala Sitharaman Minister of Finance February 1, 2026 Hon'ble Speaker, On the sacred occasion of Magha Purnima and the birth anniversary of Guru Ravidas, I present the Budget for the year 2026-2027. Introduction 1. Since we assumed office 12 years ago, India's economic trajectory has been marked by stability, fiscal discipline, sustained growth and moderate inflation. This is the result of conscious choices we have made, even in times of heightened uncertainty and disruption. Our Government, led by Hon'ble Prime Minister Modi, has decisively and consistently chosen action over ambivalence, reform over rhetoric and people over populism. 2. We have pursued far reaching structural reforms, fiscal prudence and monetary stability whilst maintaining a strong thrust on public investment. Keeping atmanirbharta as a lodestar, we have built domestic manufacturing capacity, energy security and reduced critical import dependencies. Simultaneously, we have ensured that citizens benefit from every action of the Government, undertaking reforms to support employment generation, agricultural productivity, household purchasing power and universal services to people. These measures have delivered a high growth rate of around 7% and helped us make substantial strides in poverty reduction and improvement in the lives of our people. 3. Today, we face an external environment in which trade and multilateralism are imperilled and access to resources and supply chains are disrupted. New technologies are transforming production systems while sharply increasing demands on water, energy and critical minerals. 4. India will continue to take confident steps towards Viksit Bharat, balancing ambition with inclusion. As a growing economy with expanding trade and capital needs, India must also remain deeply integrated with global markets, exporting more and attracting stable long-term investment. Part A 5. As I begin Part A, I want to express my gratitude to the people for standing firmly with us as we forge our way together towards becoming one of the largest economies of the world. 6. Our aim is to transform aspiration into achievement and potential into performance, as we ensure that the dividends of growth reach every farmer, the scheduled caste, the scheduled tribes, the nomads, the youth, the poor and the women. 7. In the Viksit Bharat Young Leaders Dialogue 2026, several innovative ideas were shared with our Prime Minister, which have inspired many of the proposals, making this a unique Yuva Shakti-driven Budget. 8. Our Government's ‘Sankalp' is to focus on our poor, underprivileged and the disadvantaged. To deliver on this Sankalp, and given that this is the first Budget prepared in Kartavya Bhawan, we are inspired by 3 kartavya: 9. Our first kartavya is to accelerate and sustain economic growth, by enhancing productivity and competitiveness, and building resilience to volatile global dynamics. 10. Our second kartavya is to fulfil aspirations of our people and build their capacity, making them strong partners in India's path to prosperity. 11. Our third kartavya, aligned with our vision of Sabka Sath, Sabka Vikas, is to ensure that every family, community, region and sector has access to resources, amenities and opportunities for meaningful participation. 12. This threefold approach requires a supportive ecosystem. The first requirement is to sustain the momentum of structural reforms— continuous, adaptive, and forward-looking. Second, a robust and resilient financial sector is central to mobilising savings, allocating capital efficiently and managing risks. Third, cutting-edge technologies, including Al applications, can serve as force multipliers for better governance. Reform Express 13. Our Government has undertaken comprehensive economic reforms towards creating employment, boosting productivity and accelerating growth. After the Prime Minister's announcement on Independence Day in 2025, over 350 reforms have been rolled out. These include GST simplification, notification of Labour Codes, and rationalisation of mandatory Quality Control Orders. High Level Committees have been formed and in parallel, the Central Government is working with the State Governments on deregulation and reducing compliance requirements. 14. The Reform Express is well on its way and will maintain its momentum to help us fulfil our kartavya. I now move to the specific proposals. 15. Under our first kartavya to accelerate and sustain economic growth, I propose interventions in six areas: i) Scaling up manufacturing in 7 strategic and frontier sectors; ii) Rejuvenating legacy industrial sectors; iii) Creating "Champion MSMEs”; iv) Delivering a powerful push to Infrastructure; v) Ensuring long-term energy security and stability; and vi) Developing City Economic Regions. Scaling up manufacturing in 7 strategic and frontier sectors: 16. Biopharma SHAKTI (Strategy for Healthcare Advancement through Knowledge, Technology and Innovation) India's disease burden is observed to be shifting towards non-communicable diseases, like diabetes, cancer and autoimmune disorders. Biologic medicines are key to longevity and quality of life at affordable costs. To develop India as a global Biopharma manufacturing hub, I propose the Biopharma SHAKTI with an outlay of ₹10,000 crores over the next 5 years. This will build the ecosystem for domestic production of biologics and biosimilars. The Strategy will include a Biopharma-focused network with 3 new National Institutes of Pharmaceutical Education and Research (NIPER) and upgrading 7 existing ones. It will also create a network of over 1000 accredited India Clinical Trials sites. We propose to strengthen the Central Drugs Standard Control Organisation to meet global standards and approval timeframes through a dedicated scientific review cadre and specialists. 17. India Semiconductor Mission (ISM) 1.0 expanded India's semiconductor sector capabilities. Building on this, we will launch ISM 2.0 to produce equipment and materials, design full-stack Indian IP, and fortify supply chains. We will also focus on industry-led research and training centres to develop technology and skilled workforce. 18. The Electronics Components Manufacturing Scheme, launched in April 2025 with an outlay of ₹22,919 crore, already has investment commitments at double the target. We propose to increase the outlay to ₹40,000 crore to capitalise on the momentum. 19. A Scheme for Rare Earth Permanent Magnets was launched in November 2025. We now propose to support the mineral-rich States of Odisha, Kerala, Andhra Pradesh and Tamil Nadu to establish dedicated Rare Earth Corridors to promote mining, processing, research and manufacturing. 20. To enhance domestic chemical production and reduce import-dependency, we will launch a Scheme to support States in establishing 3 dedicated Chemical Parks, through challenge route, on a cluster-based plug-and-play model. 21. Strong capital goods capability is a determinant of productivity and quality across different sectors. Towards building this capacity, I propose the following: (a) Hi-Tech Tool Rooms will be established by CPSEs at 2 locations as digitally enabled automated service bureaus that locally design, test, and manufacture high-precision components at scale and at lower cost. (b) A Scheme for Enhancement of Construction and Infrastructure Equipment (CIE) will be introduced to strengthen domestic manufacturing of high-value and technologically-advanced CIE. This can range from lifts in a multi-story apartment, fire-fighting equipment, large and small, to tunnel-boring equipment for building metros and high-altitude roads. (c) I also propose a Scheme for Container Manufacturing to create a globally competitive container manufacturing ecosystem, with a budgetary allocation of ₹10,000 crore over a 5 year period. 22. For the labour-intensive Textile Sector, I propose an Integrated Programme with 5 sub-parts: (a) The National Fibre Scheme for self-reliance in natural fibres such as silk, wool and jute, man-made fibres, and new-age fibres; (b) Textile Expansion and Employment Scheme to modernise traditional clusters with capital support for machinery, technology upgradation and common testing and certification centres; (c) A National Handloom and Handicraft programme to integrate and strengthen existing schemes and ensure targeted support for weavers and artisans; (d) Tex-Eco Initiative to promote globally competitive and sustainable textiles and apparels; (e) Samarth 2.0 to modernize and upgrade the textile skilling ecosystem through collaboration with industry and academic institutions. 23. Further, I propose to set up Mega Textile Parks in challenge mode. They can also focus on bringing value addition to technical textiles. 24. I propose to launch the Mahatma Gandhi Gram Swaraj initiative to strengthen khadi, handloom and handicrafts. This will help in global market linkage and branding. It will streamline and support training, skilling, quality of process and production. This will benefit our weavers, village industries, One - District – One - Product initiative and rural youth. 25. India has the potential to emerge as a global hub for high quality, affordable sports goods. I propose a dedicated initiative for sports goods that will promote manufacturing, research and innovation in equipment design as well as material sciences. Rejuvenation of Legacy Industrial Clusters 26. I propose to introduce a Scheme to revive 200 legacy industrial clusters to improve their cost competitiveness and efficiency through infrastructure and technology upgradation. Creating "Champion SMEs" and supporting micro enterprises: 27. Recognising MSMEs as a vital engine of growth, I propose a three-pronged approach to help them grow as 'Champions': Equity Support 28. I propose to introduce a dedicated ₹10,000 crore SME Growth Fund, to create future Champions, incentivizing enterprises based on select criteria. 29. I also propose to top up the Self-Reliant India Fund set up in 2021, with ₹2,000 crore to continue support to micro enterprises and maintain their access to risk capital. Liquidity Support 30. With TReDS, more than ₹7 lakh crore has been made available to MSMEs. To leverage its full potential, I propose 4 measures: (i) mandate TReDS as the transaction settlement platform for all purchases from MSMEs by CPSES, serving as a benchmark for other corporates; (ii) introduce a credit guarantee support mechanism through CGTMSE for invoice discounting on TReDS platform; (iii) link GeM with TReDS for sharing information with financiers about government purchases from MSMEs, encouraging cheaper and quicker financing; (iv) introduce TReDS receivables as asset-backed securities, helping develop a secondary market, enhancing liquidity and settlement of transactions. Professional Support 31. Government will facilitate Professional Institutions such as ICAI, ICSI, ICMAI to design short-term, modular courses and practical tools to develop a cadre of 'Corporate Mitras', especially in Tier-II and Tier-III towns. These accredited para-professionals will help MSMEs meet compliance requirements at affordable costs. Infrastructure 32. During this past decade our Government has undertaken several initiatives for large-scale enhancement of public infrastructure including through new financing instruments such as Infrastructure Investment Trusts (InVITs) and Real Estate Investment Trusts (REITs) and institutions like NIIF and NABFID. We shall continue to focus on developing infrastructure in cities with over 5 lakh population (Tier II and Tier III), which have expanded to become growth centres. 33. Public capex has increased manifold from 2 lakh crore in FY2014-15 to an allocation of ₹11.2 lakh crore in BE 2025-26. In FY2026-27, I propose to increase it to ₹12.2 lakh crore to continue the momentum. 34. To strengthen the confidence of private developers regarding risks during infrastructure development and construction phase, I propose to set up an Infrastructure Risk Guarantee Fund to provide prudently calibrated partial credit guarantees to lenders. 35. Over the years, REITs have emerged as a successful instrument for asset monetisation. I propose to accelerate recycling of significant real estate assets of CPSEs through the setting up of dedicated REITs. 36. To promote environmentally sustainable movement of cargo, I propose to: a) Establish new Dedicated Freight Corridors connecting Dankuni in the East, to Surat in the West; b) operationalise 20 new National Waterways (NW) over next 5 years, starting with NW-5 in Odisha to connect mineral rich areas of Talcher and Angul and industrial centres like Kalinga Nagar to the Ports of Paradeep and Dhamra. Training Institutes will be set up as Regional Centres of Excellence for development of the required manpower. This will benefit youth in the entire stretch of the waterways to train and acquire skills. Further, a ship repair ecosystem catering to inland waterways will also be set up at Varanasi and Patna; c) launch a Coastal Cargo Promotion Scheme for incentivising a modal shift from rail and road, to increase the share of inland waterways and coastal shipping from 6% to 12 % by 2047. 37. To enhance last-mile and remote connectivity, and promote tourism, I propose to give incentives to indigenize manufacturing of seaplanes. A Seaplane VGF Scheme will be also be introduced to provide support for operations. Carbon Capture Utilization and Storage (CCUS) 38. Aligning with the roadmap launched in December 2025, CCUS technologies at scale will achieve higher readiness levels in end-use applications across five industrial sectors, including, power, steel, cement, refineries and chemicals. An outlay of ₹ 20,000 crore is proposed over the next 5 years. City Economic Regions 39. Cities are India's engines of growth, innovation, and opportunities. We shall now focus on Tier II and Tier III cities, and even temple-towns, which need modern infrastructure and basic amenities. This Budget aims to further amplify the potential of cities to deliver the economic power of agglomerations by mapping city economic regions (CER), based on their specific growth drivers. An allocation of ₹ 5000 crore per CER over 5 years is proposed for implementing their plans through a challenge mode with a reform-cum-results based financing mechanism. 40. In order to promote environmentally sustainable passenger systems, we will develop seven High-Speed Rail corridors between cities as 'growth connectors', namely i) Mumbai-Pune, ii) Pune-Hyderabad, iii) Hyderabad- Bengaluru, iv) Hyderabad-Chennai, v) Chennai-Bengaluru, vi) Delhi-Varanasi, vii) Varanasi-Siliguri. Financial Sector 41. The Indian banking sector today is characterised by strong balance sheets, historic highs in profitability, improved asset quality and coverage exceeding 98% of villages in the country. At this juncture, we are well-placed to futuristically evaluate the measures needed to continue on the path of reform-led growth of this sector. 42. I propose setting up a “High Level Committee on Banking for Viksit Bharat”, to comprehensively review the sector and align it with India's next phase of growth, while safeguarding financial stability, inclusion and consumer protection. 43. The vision for NBFCs for Viksit Bharat has been outlined with clear targets for credit disbursement and technology adoption. In order to achieve scale and improve efficiency in the Public Sector NBFCs, as a first step, it is proposed to restructure the Power Finance Corporation and Rural Electrification Corporation. 44. I propose a comprehensive review of the Foreign Exchange Management (Non-debt Instruments) Rules to create a more contemporary, user-friendly framework for foreign investments, consistent with India's evolving economic priorities. Corporate Bond Market 45. I propose to introduce a market making framework with suitable access to funds and derivatives on corporate bond indices. I also propose to introduce total return swaps on corporate bonds. Municipal Bonds 46. To encourage the issuance of municipal bonds of higher value by large cities, I propose an incentive of ₹100 crore for a single bond issuance of more than ₹1000 crore. The current scheme under AMRUT which incentivises issuances up to ₹200 crore, will also continue to support smaller and medium towns. Ease of Doing Business 47. Individual Persons Resident Outside India (PROI) will be permitted to invest in equity instruments of listed Indian companies through the Portfolio Investment Scheme. It is also proposed to increase the investment limit for an individual PROI under this scheme from 5% to 10%, with an overall investment limit for all individual PROIs to 24%, from the current 10%. Emerging technologies, including AI 48. 21st Century is technology driven. Adoption of technology is for the benefit of all people - farmers in the field, women in STEM, youth keen to upskill and Divyangjan to access newer opportunities. The Government has taken several steps to support new technologies through AI Mission, National Quantum Mission, Anusandhan National Research Fund, and Research, Development and Innovation Fund. 49. Our second kartavya is to fulfil aspirations and build capacity. Close to 25 crore individuals have come out of multidimensional poverty through a decade of our Government's sustained and reform-oriented efforts. 50. Our Government has therefore decided to place a renewed emphasis on the Services Sector to provide a pathway to fulfilling aspirations of a youthful India, with the following measures. High-Powered ‘Education to Employment and Enterprise' Standing Committee 51. I propose to set up a High-Powered ‘Education to Employment and Enterprise' Standing Committee to recommend measures that focus on the Services Sector as a core driver of Viksit Bharat. This will make us a global leader in services, with a 10% global share by 2047. The Committee will prioritise areas to optimise the potential for growth, employment and exports. They will also assess the impact of emerging technologies, including AI, on jobs and skill requirements and propose measures thereof. Creation of Professionals for Viksit Bharat 52. To create a new range of skilled career pathways for our youth, I propose interventions in the following sectors: Health 53. Existing institutions for Allied Health Professionals (AHPs) will be upgraded and new AHP Institutions established in private and Government sectors. This will cover 10 selected disciplines, including optometry, radiology, anesthesia, OT Technology, Applied Psychology and Behavioural Health and add 100,000 AHPs over the next 5 years. 54. A strong Care Ecosystem, covering geriatric and allied care services will be built. A variety of NSQF-aligned programmes will be developed to train multiskilled caregivers combining core care and allied skills, such as, wellness, yoga and operation of medical and assistive devices. In the coming year, 1.5 lakh caregivers will be trained. Hubs for Medical Value Tourism 55. To promote India as a hub for medical tourism services, I propose to launch a Scheme to support States in establishing five Regional Medical Hubs, in partnership with the private sector. These Hubs will serve as integrated healthcare complexes that combine medical, educational and research facilities. They will have AYUSH Centres, Medical Value Tourism Facilitation Centres and infrastructure for diagnostics, post-care and rehabilitation. These Hubs will provide diverse job opportunities for health professionals including doctors and AHPs. AYUSH 56. Ancient Indian yoga, already respected in several parts of the world, was given mass global recognition when Hon'ble PM took it to the UN. Post-COVID, Ayurveda gained a similar global acceptance and recognition. 57. Exporting quality Ayurvedic products helps farmers who grow the herbs and the youth who process the products. To meet growing global demand, a few more steps are being taken. 58. I propose to (i) set up 3 new All India Institutes of Ayurveda; (ii) upgrade AYUSH pharmacies and Drug Testing Labs for higher standards of certification ecosystem, and make available more skilled personnel; (iii) upgrade the WHO Global Traditional Medicine Centre in Jamnagar to bolster evidence-based research, training and awareness for traditional medicine. Animal Husbandry 59. Livestock contributes close to 16% of farm income, including of poor and marginal households. To scale up availability of veterinary professionals by more than 20,000, I propose to roll out a loan-linked capital subsidy support scheme for establishment of veterinary and para-vet colleges, veterinary hospitals, diagnostic laboratories and breeding facilities in the private sector. Collaboration between Indian and foreign institutions will also be facilitated. Orange Economy 60. India's Animation, Visual Effects, Gaming and Comics (AVGC) sector is a growing industry, projected to require 2 million professionals by 2030. I propose to support the Indian Institute of Creative Technologies, Mumbai in setting up AVGC Content Creator Labs in 15,000 secondary schools and 500 colleges. Design 61. The Indian design industry is expanding rapidly and yet there is a shortage of Indian designers. I propose to establish through challenge route, a new National Institute of Design to boost design education and development in the eastern region of India. Education 62. Our Government will support States, through challenge route, in creating 5 University Townships in the vicinity of major industrial and logistic corridors. These planned academic zones will host multiple universities, colleges, research institutions, skill centres and residential complexes. 63. In Higher Education STEM institutions, prolonged hours of study and laboratory work pose some challenges for girl students. Through VGF/capital support, 1 girls' hostel will be established in every district. 64. To promote Astrophysics and Astronomy via immersive experiences, 4 Telescope Infrastructure facilities will be set up or upgraded - the National Large Solar Telescope, the National Large Optical-infrared Telescope, the Himalayan Chandra Telescope and the COSMOS-2 Planetarium. Tourism 65. The Tourism sector has the potential to play a large role in employment generation, forex earnings and expanding the local economy. 66. I propose to set up a National Institute of Hospitality by upgrading the existing National Council for Hotel Management and Catering Technology. It will function as a bridge between academia, industry and the Government. 67 I also propose a pilot scheme for upskilling 10,000 guides in 20 iconic tourist sites through a standardized, high-quality 12-week training course in hybrid mode, in collaboration with an Indian Institute of Management. 68. A National Destination Digital Knowledge Grid will be established to digitally document all places of significance-cultural, spiritual and heritage. This initiative will create a new ecosystem of jobs for local researchers, historians, content creators and technology partners. 69. India has the potential and opportunity to offer world-class trekking and hiking experience. We will develop ecologically sustainable (i) Mountain trails in Himachal Pradesh, Uttarakhand and Jammu and Kashmir; Araku Valley in the Eastern Ghats and Podhigai Malai in the Western Ghats. (ii) Turtle Trails along key nesting sites in the coastal areas of Odisha, Karnataka and Kerala; and (iii) Bird watching trails along the Pulikat lake in Andhra Pradesh and Tamil Nadu. 70. Under the visionary leadership of Honorable Prime Minister, we established the International Big Cat Alliance in 2024. This year, India is hosting the first ever Global Big Cat Summit, where heads of governments and ministers from 95 range countries will deliberate on collective strategies for conservation. Heritage and Culture Tourism 71. I propose to develop 15 archeological sites including Lothal, Dholavira, Rakhigarhi, Adichanallur, Sarnath, Hastinapur, and Leh Palace into vibrant, experiential cultural destinations. Excavated landscapes will be opened to the public through curated walkways. Immersive storytelling skills and technologies will be introduced to help conservation labs, interpretation centres, and guides. Sports 72. The Sports Sector provides multiple means of employment, skilling and job opportunities. Taking forward the systematic nurturing of sports talent which is set in motion through the Khelo India programme, I propose to launch a Khelo India Mission to transform the Sports sector over the next decade. 73. The Mission will facilitate: a) An integrated talent development pathway, supported by training centres (foundational, intermediate and elite levels); b) systematic development of coaches and support staff; c) integration of sports science and technology; d) competitions and leagues to promote sports culture and provide platforms; and, e) development of sports infrastructure for training and competition. 74. Our third kartavya aligns with our vision of Sabka Sath, Sabka Vikas towards a Viksit Bharat. 75. This requires targeted efforts for a) Increasing farmer incomes through productivity enhancement and entrepreneurship, with special attention to small and marginal farmers; b) Empowering Divyangjan through access to livelihood opportunities, training and high-quality assistive devices; c) Empowering the vulnerable to access mental health and trauma care; d) Focus on the Purvodaya States and the North-East Region to accelerate development and employment opportunities. Increasing Farmer Incomes 76. Fisheries: We will undertake initiatives (i) for integrated development of 500 reservoirs and Amrit Sarovars (ii) strengthen the fisheries value chain in coastal areas and enable market linkages involving start-ups and women-led groups together with Fish Farmers Producer Organisations. 77. Animal Husbandry: To provide quality employment opportunities in rural and peri-urban areas, we will support the Animal Husbandry Sector in entrepreneurship development through: (a) a Credit-Linked Subsidy Programme (b) scaling-up and modernisation of livestock enterprises (c) enhance creation of livestock, dairy and poultry-focused integrated-value chains and (d) encourage creation of Livestock Farmer Producers Organisations. 78. High Value Agriculture: To diversify farm outputs, increase productivity, enhance farmers' incomes, and create new employment opportunities, we will support high value crops such as coconut, sandalwood, cocoa and cashew in our coastal areas. Agar trees in North East and nuts such as, almonds, walnuts and pine nuts in our hilly regions will also be supported. 79. India is the world's largest producer of coconuts. About 30 million people, including nearly 10 million farmers, depend on coconuts for their livelihood. To further enhance competitiveness in coconut production, I propose a Coconut Promotion Scheme to increase production and enhance productivity through various interventions including replacing old and non-productive trees with new saplings/plants/varieties in major coconut growing States. 80. A dedicated programme is proposed for Indian cashew and cocoa to make India self-reliant in raw cashew and cocoa production and processing, enhance export competitiveness and transform Indian Cashew and Indian Cocoa into premium global brands by 2030. 81. Sandalwood is closely linked to India's social and cultural heritage. Our Government will partner with State Governments to promote focused cultivation and post-harvest processing to restore the glory of the Indian Sandalwood ecosystem. 82. To rejuvenate old, low-yielding orchards and expand high-density cultivation of walnuts, almonds and pine nuts, we will support a dedicated programme to enhance farmer incomes and in bringing value addition by engaging youth. Bharat-VISTAAR (Virtually Integrated System to Access Agricultural Resources) 83. I propose to launch Bharat-VISTAAR—a multilingual AI tool that shall integrate the AgriStack portals and the ICAR package on agricultural practices with AI systems. This will enhance farm productivity, enable better decisions for farmers and reduce risk by providing customised advisory support. SHE-Marts for Rural Women-led Enterprises 84. Building on the success of the Lakhpati Didi Programme, I propose to help women take the next step from credit- led livelihoods to being owners of enterprises. Self-Help Entrepreneur (SHE) Marts will be set up as community- owned retail outlets within the cluster level federations through enhanced and innovative financing instruments. Empowering Divyangjan 85. Divyangjan Kaushal Yojana: IT, AVGC sectors, Hospitality and Food and Beverages sectors offer task-oriented and process-driven roles, which are suitable for Divyangjans. We will ensure dignified livelihood opportunities through industry-relevant and customized training specific to each divyang group. 86. Divyang Sahara Yojana: Timely access to high-quality assistive devices for all eligible Divyangjans is a fundamental need. I propose to (i) support the Artificial Limbs Manufacturing Corporation of India (ALIMCO) to scale up production of assistive devices, invest in R&D and AI integration, (ii) strengthen PM Divyasha Kendras and support setting up of Assistive Technology Marts as modern retail-style centres where Divyangjans and senior citizens can see, try and purchase assistive products. Reaffirming our commitment to Mental Health and Trauma Care 87. There are no national institutes for mental healthcare in north India. We will therefore set up a NIMHANS-2 and also upgrade National Mental Health Institutes in Ranchi and Tezpur as Regional Apex Institutions. 88. Emergencies expose families, particularly the poor and vulnerable, to unexpected expenditure. We will strengthen and increase these capacities by 50% in District Hospitals by establishing Emergency and Trauma Care Centres. Focus on the Purvodaya States and the North-Eastern Region 89. Purvodaya: I propose the development of an integrated East Coast Industrial Corridor with a well-connected node at Durgapur, creation of 5 tourism destinations in the 5 Purvodaya States, and the provision of 4,000 e-buses. 90. Buddhist Sites in North-Eastern Region: The North-Eastern Region is a civilizational confluence of Theravada and Mahayana/Vajrayana traditions. I propose to launch a Scheme for Development of Buddhist Circuits in Arunachal Pradesh, Sikkim, Assam, Manipur, Mizoram and Tripura. The Scheme will cover preservation of temples and monasteries, pilgrimage interpretation centers, connectivity and pilgrim amenities. 16th Finance Commission 91. On 17th November 2025, the 16th Finance Commission submitted its report to the President. As mandated under Article 281 of the Constitution, the Government is to lay the Report along with the Explanatory Memorandum on the Action Taken Report on the recommendations of the Commission in Parliament. The Government has accepted the recommendation of the Commission to retain the vertical share of devolution at 41%. As recommended by the Commission, I have provided ₹1.4 lakh crore to the States for the FY 2026-27 as Finance Commission Grants. These include Rural and Urban Local Body and Disaster Management Grants. Fiscal Consolidation 92. Government has been delivering on our fiscal commitments consistently without compromising on social needs. To strive towards accepted standards of fiscal management, in Budget 2025-26, I had indicated that the Central Government would target reaching a debt-to-GDP ratio of 50±1 percent by 2030-31. 93. In line with this, the debt-to-GDP ratio is estimated to be 55.6 percent of GDP in BE 2026-27, compared to 56.1 percent of GDP in RE 2025-26. A declining debt-to-GDP ratio will gradually free up resources for priority sector expenditure by reducing the outgo on interest payments. 94. One of the main operational instruments for debt targeting is the fiscal deficit. I am happy to inform this august House that I have fulfilled my commitment made in FY 2021-22 to reduce fiscal deficit below 4.5 percent of GDP by 2025-26. In RE 2025-26, the fiscal deficit has been estimated at par with BE of 2025-26 at 4.4 percent of GDP. In line with the new fiscal prudence path of debt consolidation, the fiscal deficit in BE 2026-27 is estimated to be 4.3 percent of GDP. Revised Estimates 2025-26 95. The Revised Estimates of the non-debt receipts are ₹34 lakh crore are ₹26.7 lakh crore. The Revised Estimate of the total expenditure is expenditure is about ₹11 lakh crore. Budget Estimates 2026-27 of which the Centre's net tax receipts ₹49.6 lakh crore, of which the capital 96. Coming to 2026-27, the non-debt receipts and the total expenditure are estimated as ₹36.5 lakh crore and ₹53.5 lakh crore respectively. The Centre's net tax receipts are estimated at ₹28.7 lakh crore. 97. To finance the fiscal deficit, the net market borrowings from dated securities are estimated at ₹11.7 lakh crore. The balance financing is expected to come from small savings and other sources. The gross market borrowings are estimated at ₹17.2 lakh crore. I will now move to Part B. PART B Direct Taxes Speaker Sir, 98. Now I present my proposals on Direct Taxes. New Income Tax Act 99. In July 2024, I announced a comprehensive review of the Income Tax Act, 1961. This was completed in a record time and the Income Tax Act, 2025 will come into effect from 1st April, 2026. 100. The simplified Income Tax Rules and Forms will be notified shortly, giving adequate time to taxpayers to acquaint themselves with its requirements. 101. The forms have been redesigned such that ordinary citizens can comply without difficulty. Ease of Living 102. I propose that any interest awarded by the Motor Accident Claims Tribunal to a natural person will be exempt from Income Tax, and any TDS on this account will be done away with. 103. I propose to reduce TCS rate on the sale of overseas tour program package from the current 5 percent and 20 percent to 2 percent without any stipulation of amount. 104. I propose to reduce TCS rate for pursuing education and for medical purposes under the Liberalized Remittance Scheme (LRS) from 5 percent to 2 percent. 105. Supply of manpower services is proposed to be specifically brought within the ambit of payment to contractors for the purpose of TDS to avoid ambiguity. Thus, TDS on these services will be at the rate of either 1 percent or 2 percent only. 106. I propose a scheme for small taxpayers wherein a rule-based automated process will enable obtaining a lower or nil deduction certificate instead of filing an application with the assessing officer. 107. For the ease of taxpayers holding securities in multiple companies, I propose to enable depositories to accept Form 15G or Form 15H from the investor and provide it directly to various relevant companies. 108. I propose to extend time available for revising returns from 31st December to up to 31st March with the payment of a nominal fee. 109. I also propose to stagger the timeline for filing of tax returns. Individuals with ITR 1 and ITR 2 returns will continue to file till 31st July and non-audit business cases or trusts are proposed to be allowed timetill 31st August. 110. TDS on the sale of immovable property by a non-resident is proposed to be deducted and deposited through resident buyer's PAN based challan instead of requiring TAN. 111. To address practical issues of small taxpayers like students, young professionals, tech employees, relocated NRIs, and such others, I propose to introduce a one-time 6-month foreign asset disclosure scheme for these taxpayers to disclose income or assets below a certain size. 112. This scheme would be applicable for two categories of taxpayers namely, (A) who did not disclose their overseas income or asset and (B) who disclosed their overseas income and/or paid due tax, but could not declare the asset acquired. For category (A), the limit of undisclosed income/asset is proposed to be up to ₹1 crore rupees. They need to pay 30 percent of Fair Market Value of asset or 30 percent of undisclosed income as tax and 30 percent as additional income tax in lieu of penalty and would thereby get immunity from prosecution. For category (B), asset value is proposed to be up to ₹5 crore rupees. Here, immunity from both penalty and prosecution will be available with the payment of fee of ₹1 lakh rupees. Rationalizing Penalty and Prosecution 113. Multiplicity of proceedings are a hindrance to the ease of doing business. I propose to integrate assessment & penalty proceedings by way of a common order for both. There will be no interest liability on the taxpayer on the penalty amount for the period of appeal before the first appellate authority irrespective of the outcome of appeal process. Further, quantum of pre-payment is reduced from 20 percent to 10 percent and will continue to be calculated only on core tax demand. 114. As an additional measure for reducing litigation, I propose to allow taxpayers to update their returns even after reassessment proceedings have been initiated, at an additional 10 percent tax rate over and above the rate applicable for the relevant year. The assessing officer will then use only this updated return in his proceedings. 115. There is already a framework for immunity from penalty and prosecution in the cases of underreporting. I propose to apply this framework of immunity to misreporting too. However, in such a case the taxpayer will need to pay 100 percent of the tax amount as an additional income tax over and above the tax and interest due. 116. Penalties for certain technical defaults such as failure to get accounts audited, non-furnishing of transfer pricing audit report and default in furnishing statement for financial transactions, are proposed to be converted into fee. 117. I propose to rationalise prosecution framework under the Income Tax Act while maintaining a careful balance for deterrence in some serious offences. 118. Non-production of books of account and documents, and requirement of TDS payment, where payment is made in kind, are being decriminalised. Further, minor offences will attract fine only. 119. The remaining prosecutions will be graded commensurate with the quantum of offence. They will entail only simple imprisonment, with maximum imprisonment reduced to two years, and power to courts to convert even those into fine. 120. There is no penalty presently for non-disclosure of non-immovable foreign assets with aggregate value less than ₹20 lakh rupees. I propose to also provide them with immunity from prosecution with retrospective effect from 1.10.2024. Cooperatives 121. Deduction is already allowed to a primary cooperative society engaged in supplying milk, oilseeds, fruits or vegetables raised or grown by its members. I propose to extend this deduction to also include supply of cattle feed and cotton seed produced by its members. 122. I propose to allow inter-cooperative society dividend income as deduction under the new tax regime to the extent it is further distributed to its members. 123. I further propose to allow exemption for a period of 3 years, to dividend income received by a notified national co-operative federation, on their investments made in companies up to 31.1.2026. This exemption would be allowed only to dividends further distributed to its member co-operatives. Supporting IT sector as India's growth engine 124. India is a global leader in software development services, IT enabled services, knowledge process outsourcing services and contract R&D services relating to software development. These business segments are quite inter- connected with each other. 125. All these services are proposed to be clubbed under a single category of Information Technology Services with a common safe harbour margin of 15.5 percent applicable to all. 126. The threshold for availing safe harbour for IT services is being enhanced substantially from ₹300 crore rupees to ₹2,000 crore rupees. 127. Safe harbour for IT services shall be approved by an automated rule-driven process without any need for tax officer to examine and accept the application. Once applied by an IT Services company, the same safe harbour can be continued for a period of 5 years at a stretch at its choice. 128. For IT services companies who want to conclude Advance Pricing Agreement (APA), I propose to fast track Unilateral APA process for IT services and endeavour to conclude it within a period of 2 years. The period of 2 years can be extended by a further period of 6 months on taxpayer's request. 129. I propose to extend the facility of modified returns available to the entity entering APA to its associated entities also. Attracting global business and investment 130. Recognising the need to enable critical infrastructure and boost investment in data centres, I propose to provide tax holiday till 2047 to any foreign company that provides cloud services to customers globally by using data centre services from India. It will, however, need to provide services to Indian customers through an Indian reseller entity. 131. I also propose to provide a safe harbour of 15 percent on cost in case the company providing data centre services from India is a related entity. 132. To harness the efficiency of just-in-time logistics for electronic manufacturing, I propose to provide safe harbour to non-residents for component warehousing in a bonded warehouse at a profit margin of 2 percent of the invoice value. The resultant tax of about 0.7 percent will be much lower than in competing jurisdictions. 133. To provide fillip to toll manufacturing in India, I propose to provide exemption from income tax for 5 years, to any non-resident who provides capital goods, equipment or tooling, to any toll manufacturer in a bonded zone. 134. To encourage vast pool of global talent to work in India for a longer period of time, I propose to provide exemption to global (non-India sourced) income of a non-resident expert, for a stay period of 5 years under notified schemes. 135. I propose to provide exemption from Minimum Alternate Tax (MAT) to all non-residents who pay tax on presumptive basis. Tax administration 136. I propose to constitute a Joint Committee of Ministry of Corporate Affairs and Central Board of Direct Taxes for incorporating the requirements of Income Computation and Disclosure Standards (ICDS) in the Indian Accounting Standards (IndAS) itself. Separate accounting requirement based on ICDS will be done away with from the tax year 2027-28. 137. To support PM Modi's vision of home-grown accounting and advisory firms to become global leaders, I propose to rationalise the definition of accountant for the purposes of Safe Harbour Rules. Other Tax proposals 138. Change in taxation of buyback was brought in to address the improper use of buyback route by promoters. In the interest of minority shareholders, I propose to tax buyback for all types of shareholders as Capital Gains. However, to disincentivize misuse of tax arbitrage, promoters will pay an additional buyback tax. This will make effective tax 22 percent for corporate promoters. For non-corporate promoters the effective tax will be 30 percent. 139. TCS rate for sellers of specific goods namely alcoholic liquor, scrap and minerals will be rationalized to 2 percent and that on tendu leaves will be reduced from 5 percent to 2 percent. 140. I propose to raise the STT on Futures to 0.05 percent from present 0.02 percent. STT on options premium and exercise of options are both proposed to be raised to 0.15 percent from the present rate of 0.1 percent and 0.125 percent respectively. 141. We reformed the taxation landscape for corporates in 2019 by providing them a simplified regime with lower tax rate so that they could productively focus on business rather than on claim of deductions and exemptions. 142. To encourage companies to shift to the new regime, set-off of brought forward MAT credit is proposed to be allowed to companies only in the new regime. Set-off using available MAT credit is proposed to be allowed to an extent of 1/4th of the tax liability in the new regime. 143. MAT is proposed to be made final tax. So, there will be no further credit accumulation from 1st April 2026. In line with this change, the rate of final tax is being reduced to 14 percent from the current MAT rate of 15 percent. The brought forward MAT credit of taxpayers accumulated till 31st March 2026, will continue to be available to them for set-off as above. Indirect Taxes 144. I shall now take up proposals related to Indirect Taxes. My proposals for Customs and Central Excise aim to further simplify the tariff structure, support domestic manufacturing, promote export competitiveness, and correct inversion in duty. Review of exemptions and tariff simplification 145. To continue weeding out long continuing customs duty exemptions, I propose to remove certain exemptions on items which are being manufactured in India or where the imports are negligible. Similarly, to further simplify the process of ascertaining the rate of duty applicable on a particular item, I propose to incorporate certain effective rates in various customs notifications to the tariff schedule itself. 146. I shall now take up sector specific proposals. Promotion of exports of marine, leather, and textile products 147. I propose to increase the limit for duty-free imports of specified inputs used for processing seafood products for export, from the current 1 per cent to 3 per cent of the FOB value of the previous year's export turnover. 148. I also propose to allow duty-free imports of specified inputs, which is currently available for exports of leather or synthetic footwear, to exports of Shoe Uppers as well. 149. I propose to extend the time period for export of final product from the existing 6 months to 1 year, for exporters of leather or textile garments, leather or synthetic footwear and other leather products. Energy transition and security 150. I propose to extend the basic customs duty exemption given to capital goods used for manufacturing Lithium-Ion Cells for batteries, to those used for manufacturing Lithium-Ion Cells for battery energy storage systems too. 151. I propose to exempt basic customs duty on import of sodium antimonate for use in manufacture of solar glass. Nuclear Power 152. I propose to extend the existing basic customs duty exemption on imports of goods required for Nuclear Power Projects till the year 2035 and expand it for all nuclear plants irrespective of their capacity. Critical Minerals 153. It is proposed to provide basic customs duty exemption to the import of capital goods required for processing of critical minerals in India. Biogas blended CNG 154. I propose to exclude the entire value of biogas while calculating the Central Excise duty payable on biogas blended CNG. Civil and Defence Aviation 155. I propose to exempt basic customs duty on components and parts required for the manufacture of civilian, training and other aircrafts. 156. It is proposed to exempt basic customs duty on raw materials imported for manufacture of parts of aircraft to be used in maintenance, repair, or overhaul requirements by Units in the Defence sector. Electronics 157. To deepen value addition in the consumer electronics sector, I propose to exempt basic customs duty on specified parts used in the manufacture of microwave ovens. Special Economic Zone 158. To address the concerns arising about utilization of capacities by manufacturing units in the Special Economic Zones due to global trade disruptions, I propose, as a special one-time measure, to facilitate sales by eligible manufacturing units in SEZs to the Domestic Tariff Area (DTA) at concessional rates of duty. The quantity of such sales will be limited to a prescribed proportion of their exports. Necessary regulatory changes will be undertaken to operationalise these measures while ensuring level-playing field for the units working in the DTA. Ease of Living 159. To rationalize the customs duty structure for goods imported for personal use, I propose to reduce the tariff rate on all dutiable goods imported for personal use from 20 per cent to 10 per cent. 160. To provide relief to patients, particularly those suffering from cancer, I propose to exempt basic customs duty on 17 drugs or medicines. 161. I also propose to add 7 more rare diseases for the purposes of exempting import duties on personal imports of drugs, medicines and Food for Special Medical Purposes (FSMP) used in their treatment. Customs Process 162. India's role and share in global trade is poised for a major leap, in line with our ambition and journey towards 'Viksit Bharat'. In this regard, I propose many measures for custom processes to have minimal intervention for smoother and faster movement of goods and greater certainty to the trade. Trust-based systems 163. I propose to enhance duty deferral period for Tier 2 and Tier 3 Authorised Economic Operators, known as AEOs, from 15 days to 30 days. 164. I propose to provide eligible manufacturer-importers the same duty deferral facility. This should encourage them to get themselves accredited as a full-fledged Tier 3- AEO in due course. 165. To provide greater certainty and for better business planning, I propose to extend validity period of advance ruling, binding on Customs, from the present 3 years to 5 years. 166. In the spirit of whole-of-the-government approach, Government agencies will be encouraged to leverage AEO accreditation for preferential treatment in clearing their cargo. 167. Regular importers with trusted longstanding supply chains will be recognized in the risk system, so that the need for verification of their cargo every time can be minimized. Export cargo using electronic sealing will be provided through clearance from the factory premises to the ship. 168. For import of goods not needing any compliance, filing of bill of entry by a trusted importer, and arrival of goods will automatically notify Customs for completing their clearance formalities. This will enable goods to be released immediately on arrival. 169. The Customs warehousing framework will be transformed into a warehouse operator-centric system with self- declarations, electronic tracking and risk-based audit. These reforms will move away from the current system of officer-dependent approvals, and reduce transaction delays and compliance costs. Ease of Doing Business 170. Approvals required for cargo clearance from various Government agencies will be seamlessly processed through a single and interconnected digital window by the end of the financial year. Processes involved in clearance of food, drugs, plant, animal & wild life products, accounting for around 70 percent of interdicted cargo, will be operationalised on this system by April 2026 itself. 171. For goods not having any compliance requirement, clearance will be done by Customs immediately after online registration is completed by the importer, subject to the payment of duty. 172. Customs Integrated System (CIS) will be rolled out in 2 years as a single, integrated and scalable platform for all the customs processes. 173. Utilization of non-intrusive scanning with advanced imaging and AI technology for risk assessment will be expanded in a phased manner with the objective to scan every container across all the major ports. New export opportunities 174. To support Indian fishermen to fully harness the economic value of marine resources beyond our territorial waters, the following measures will be taken. a. Fish catch by an Indian fishing vessel in Exclusive Economic Zone (EEZ) or on the High Seas will be made free of duty. b. Landing of such fish on foreign port will be treated as export of goods. Safeguards will be put in place to prevent misuse during fish catch, transit and transshipment. 175. To support aspirations of India's small businesses, artisans and start-ups to access global markets through e- commerce, I am pleased to announce complete removal of the current value cap of ₹10 lakh per consignment on courier exports. In addition, handling of rejected and returned consignments will be improved with effective use of technology for identifying such consignments. Ease of Living 176. I propose to revise provisions governing baggage clearance during international travel to address genuine concerns of passengers. The revised rules will enhance duty-free allowances in line with the present-day travel realities and provide clarity in temporary carriage of goods brought in or taken out. 177. There are honest taxpayers who are willing to settle disputes by paying all their dues. But they get deterred due to negative connotation associated with penalty. They will now be able close cases by paying an additional amount in lieu of penalty. Honourable Speaker Sir, with this, I commend the Budget to this august House. Jai Hind! Annexure to Part A Indicative Terms of Reference of the High-Level Education-to-Employment and Enterprise Standing Committee i. identify services sub-sectors with potential for growth, employment and exports, identify sector-specific gaps and measures to unlock employment potential; ii. identify cross-sectoral policy and regulatory issues, including standards-setting and accreditation; iii. examine areas for services export; iv. assess the impact of emerging technologies, including AI, on jobs and skill requirements; V. propose specific measures for embedding AI in the education curriculum from school level onwards and upgrading State Councils of Educational Research and Training institutes for teacher training; vi. propose measures for upskilling and re-skilling of technology professionals/engineers in Al and emerging technologies; and vii. Propose measures for AI enabled matching of worders, jobs and training opportunities; and viii. propose measures to make the informal workflow visible, verifiable and future-ready, to enhance upward mobility prospects; and ix. propose steps to be taken to attract skilled diaspora and foreign talent into the country. Annexure to Part B Amendments relating to Direct Taxes 1. EASE OF LIVING (i) Exemption of interest on compensation amount awarded by Motor Accident Claims Tribunal (MACT) • In order to alleviate the sufferings of victims of motor vehicle accident and their family, it is proposed that any interest awarded on compensation amount in the case of individual awarded by MACT shall be exempt. • It is also proposed that in case of an individual, no tax shall be deducted at source for such interest, irrespective of the amount of interest awarded by MACT. (ii) Removal of ambiguity on the application of rate of TDS on account of supply of manpower • It is proposed to include supply of manpower within the definition of “work" under section 402(47) of the Income-tax Act, 2025 so as to provide that tax on such supply of manpower shall be deducted at source as "payment to contractors” under the provisions of section 393(1) [Table: Sl. No. 6(i) and (ii)] and not under the provisions of "fee for professional services” under section 393(1) [Table: Sl. No. (iii)]. (iii) Enabling electronic verification and issuance of certificate for deduction of income-tax at lower rate or no deduction of income-tax • It is proposed to ease the compliance burden of small taxpayers by providing an online option to the payee, to apply for issuance of certificate for lower or nil deduction of income-tax which is proposed to be issued online after electronic verification. (iv) Enabling filing of declaration for no deduction of tax at source under section 393(6) of the Income-tax Act, 2025 to the depository • It is proposed to allow filing of the declaration by a taxpayer for no deduction of tax at source, to a depository, where income is of the nature: (i) income from units of a mutual fund (ii) interest income from securities and (iii) dividends. This will address the present requirements of an investor to file separate declaration to different payers. The depositories shall in turn report such declarations to the person responsible for payment of such income • It is also proposed that the person responsible for paying such income shall furnish the declaration received by it from the taxpayer to the Department on quarterly basis rather on monthly basis as at present. (v) Extending time to file revised return or belated return. • Presently revised return can be filed upto 31st December following the tax year. Return filing period extends upto October 31st for persons engaged in international transactions under section 92E. In this regard, it is proposed to allow extending the time of filing revised return upto 31st March following the tax year. This revised return can be of original return or belated return. A nominal fee of Rs. 1000 or 5000 is also proposed where the revision of original or belated return is made after 31st December depending upon whether the income is upto or more than Rs. 5 lakh. (vi) Change in due date of filing Income-tax Return for non-auditable business and trusts • It is proposed to provide staggered time line for filing of tax returns due on the 31st of July. Individuals filing ITR 1 and ITR 2 shall continue to file tax returns by the 31st July and for non-audit business cases or trusts, 31st August shall be the due date. (vii) Reduction of compliance on sale of immovable property by non-resident to resident individual or HUF • It is proposed to provide that resident individual or HUF, shall not be required to obtain tax deduction and collection account number (TAN) to deduct tax at source in respect of any consideration on transfer of any immovable property by non-resident under section 393(2) [Table Sl. No. 17]. Instead, the deduction shall be reported by quoting the PAN in same manner as transaction of similar nature between two residents. (viii) Rationalising the due date to deposit employee contribution by the employer to claim such contribution as deduction • It is proposed that deduction of any amount of contribution received by the assessee being an employer, from an employee, shall be allowed as deduction in the hands of the assessee if such amount is credited by the assessee to the account of the employee, in any provident fund or superannuation fund or any fund set up under the provisions of the Employees' State Insurance Act, on or before the due date of filing of his return of income under section 263(1) of the Act. (ix) Rationalising the provision related to computation of profits and gains of an insurance business other than life insurance business • It is proposed that any amount which had earlier been added to the income of non-life insurance business, as tax was not deducted or paid as per the provisions of section 35(b)(i) or (ii) of the Act, shall be allowed as deduction in the tax year in which tax is deducted or paid as per the provisions of section 35(b)(i) or (ii) of the Act. (x) Introduction of Foreign Assets of Small Taxpayers – Disclosure Scheme (FAST – DS), 2026 • It is proposed to introduce a time-bound scheme for declaration of foreign assets and foreign sourced income for taxpayers involving amounts below certain threshold. 2. RATIONALISING PENALTY AND PROSECUTION (i) Reduction in multiplicity of proceedings • Presently, penalty proceedings are initiated after completion of the assessment proceedings. This takes a long time for finalising issues emerging out of any assessment. Multiplicity of proceedings increases number of pending appeals, cost of litigation and compliance. With a view to provide fast-track settlement of disputes, it is proposed to integrate assessment & penalty proceedings by way of a common order after providing reasonable opportunity to the taxpayer to explain the issue. • To provide relief to taxpayers on account of increase in quantum of demand which may arise as a result, it is proposed that the interest on penalty would be kept in abeyance during the pendency of appeal before first appellate authority. (ii) Immunity from penalty from underreporting in consequence of misreporting of income and prosecution in such cases There are broadly two kind of penalties – (i) underreporting of income due to mistakes or oversight where penalty is 50% on tax amount and framework to underreporting of income in consequence of misreporting of income (ii) underreporting in consequence of misreporting of income on account of giving wrong or faulty information or misrepresenting the type of income where the penalty is 200% on tax amount. There is already a framework for immunity from penalty and prosecution, under section 478 and 479 of the Act, if the penalty is initiated for underreporting of income. In this regard, it is proposed to extend the same on payment of 100% of tax amount as additional income-tax. However, the misreporting of income in respect of unexplained cash credit, etc. is proposed to be settled with a payment of 120% of the tax. In such cases immunity shall not be granted where prosecution is initiated as per provision of chapter-XXII of the Act. (iii) Conversion of penalty to fee It is proposed to convert (i) penalty for failure to get accounts audited, (ii) penalty for non-furnishing of TP report and (iii) penalty for default in furnishing statement for financial transactions or reportable accounts into fee to be charged per day of the default subject to a maximum ceiling. (iv) Rationalization of the prosecution framework It is proposed that production of books of account and documents, and requirement of ensuring payment of TDS from the deductee where payment is made in kind, be completely decriminalised. It is further proposed that all prosecutions shall be rationalised to simple imprisonment instead of rigorous imprisonment. • Maximum punishment for any offence (except for repeated offence) is proposed to be reduced to 2 years instead of 7 years. • In cases where presently the maximum punishment is two years, the punishment has been reduced to 6 months with or without fine and with no minimum imprisonment. • It is further proposed that prosecution for the offences under Income-tax Act, 2025 shall be based on the amount of tax evaded and the punishment shall be proportionate to the gravity of crime. In such cases, the requirement of maximum punishment of imprisonment has been done away with apart from relaxing the requirement of mandatory fine to optional. • It is further proposed, for minor offence, only fine shall be provided as a punishment. (v) Rationalising the tax rate for special income charged under section 195 of the Act • Presently there is special tax rate on certain incomes like income in the nature of cash credits, unexplained investments, etc. The tax rate is 60% and penalty is 10% of tax. It is proposed to rationalise the tax rate to 30% on these incomes. Penalty on such amount would be merged with penalty for underreporting of income in consequence of misreporting of income that is 200% of tax amount. (vi) Relaxation of search assessment in case of person other than the searched person in certain situation • Provisions for assessment in search cases was introduced by Finance (No. 2) Act, 2024. In the new scheme, where incriminating material pertaining to other person, relates only to a single tax year, the other person is also required to undergo the full block assessment procedure, resulting in an increased compliance burden on such person against whom no search or requisition was initiated. • It is proposed to limit the period of block in case of other person, where the undisclosed income of the other person pertains only to one tax year. The definition of block period is accordingly proposed to be amended in such cases. (vii) Time limit to complete search assessment • It is also proposed to amend section 296 of the Income-tax Act, 2025 so as to take the date of initiation of search as the reference point to decide the date of limitation for block assessment and consequently, the period of twelve months is proposed to be extended to eighteen months in the case of specified person. (viii) Extending the scope of filing of updated return • There is facility for updating tax returns where the taxpayer wants to show any additional income. This facility is available for a period of 4 years for an additional tax liability of 25%, 50%, 60%, 70% from the first to the fourth year after the relevant tax year when the return of income required to be filed for the first time. To provide additional measure for reducing litigation, it is proposed to allow the taxpayer to update the return even after reassessment proceedings have been initiated. The updation is proposed to be enabled at an additional 10% tax rate over and above the rate applicable for relevant year. • It is further proposed to allow filing of updated return in cases where tax payer reduces the amount of loss filed in original return under section 263(1). • It is further proposed that where the taxpayer files updated return and reports additional income then penalty shall not be leviable on such additional income. (ix) Immunity from prosecution under the Black Money Act • Under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, there is no penalty for non-disclosure of non-immovable assets with aggregate value less than twenty lakh rupees. It is proposed to extend this immunity for prosecution in such cases with retrospective effect from 1.10.2024. (x) Penalty provision for non-furnishing of statement or furnishing inaccurate information in a statement on transaction of crypto-assets • To ensure compliance to the provisions of section 509 of the Income-tax Act, 2025 and create a deterrence for non-furnishing of statement or for furnishing inaccurate information in respect of crypto assets in such statement, it is proposed to introduce penalty provision. Penalty of Rs. 200 per day for non-furnishing of statement and Rs. 50,000 for furnishing inaccurate particulars and failure to correct such inaccuracy is proposed to be levied. 3. COOPERATIVES (i) Deduction of profit and gains to a primary co-operative where they supply cattle feed and cotton seed to a federal co-operative. • Deduction of profit and gains is presently allowed to a primary cooperative society engaged in supplying milk, oilseeds, fruits or vegetables raised or grown by its members to a federal cooperative society and others engaged in the same activities. It is proposed to extend this deduction to a primary co-operative engaged in supplying of cattle feed and cotton seed to, inter alia, a federal co-operative or government organizations. (ii) Deduction of inter-cooperative society dividend income under the new tax regime. • The dividend received by a cooperative society from another cooperative society is allowed as a deduction in the old tax regime. Non-allowance of this deduction in the new tax regime may result in double taxation as it may be taxed in the hands of the members on further distribution by the cooperative societies. Therefore, it is proposed to allow the inter-cooperative society dividend income as deduction under the new tax regime to the extent it is further distributed to the members. (iii) Deduction of dividend income received by a notified national co-operative federation in the new tax regime. • It is proposed to allow exemption to dividend income received by a notified national federal cooperative from a company for a period of three years. This deduction is limited to the dividend received on investments made till 31.1.2026. • Further, this exemption would be allowed only to the extent that the dividends are further distributed to the members of the co-operatives. 4. ATTRACTING GLOBAL BUSINESS AND INVESTMENT (i) Tax holiday up to 2047 to any foreign company who provides services by procuring data centre services in India • Recognising the need to enable critical infrastructure and boost investment in data centres, it is proposed to provide a tax holiday up to 2047 to any foreign company who provides services to any part of the world outside India by procuring data centre services in India. Sale of such services to Indian users shall be made through an Indian reseller entity and taxed appropriately. • It is also proposed to provide a safe harbour of 15% to the resident entity providing data centre services to a related foreign company (who is providing cloud services to any part of the world outside India). (ii) Fillip to toll manufacturing engaged in manufacturing of electronic goods • To provide fillip to toll manufacturing in India, it is proposed to provide exemption to any foreign company who provides capital goods, equipment and tooling to any toll manufacturer in a bonded zone who is engaged in manufacturing of electronic goods. The exemption is proposed for a period of five tax years beginning on 1st April, 2026. (iii) Exemption to the global income (other than Indian sourced income) to an expert who visits India and stays for a longer period • To enable vast pool of global talent to come and work in India for a longer period of time, there is a need to provide tax certainty to them that only their Indian sourced income will be taxed in India despite their long period of stay. • Accordingly, it is proposed to provide exemption to the global income (other than Indian sourced income) to an expert who visits India and stays for a period of five years. The expert visiting India should have been a non-resident in the previous five years when he visits India and should be providing services under notified Government scheme. (iv) Exemption from MAT to non-residents availing presumptive taxation scheme • Non-residents who avail presumptive scheme of taxation are exempt from applicability of Minimum Alternate Tax (MAT) provisions. It is proposed to extend such exemption from MAT to all non-residents who pay tax on a presumptive basis. (v) Incentivizing prospecting and exploration of critical minerals • In order to incentivise the prospecting and exploration of the critical minerals, it is proposed to include certain critical minerals in the list of minerals in Schedule XII of the Act, thereby making expenditure on prospecting and exploring of such critical minerals eligible for deduction as per the provision of section 51 of the Act. (vi) Extension of period of deduction for units in IFSC and rationalization of tax rate • To increase the competitiveness of IFSC, it is proposed to increase the period of deduction under section 147 to 20 consecutive years out of 25 years for units in IFSC and 20 consecutive years for OBUs. It is also proposed that the business income of these units from IFSC after the expiry of period of deduction will be taxed at rate of 15%. (vii) Rationalization of certain terms for treasury centres in IFSC • It is proposed to rationalize the provisions of deemed dividend applicable to treasury centre in IFSC by providing that provisions of deemed dividend shall not be applicable if (i) the parent entity or the principal of the group shall be listed in a country or territory outside India; and (ii) such parent or principal entity and other group entity to the transaction is located in a country or territory outside India as may specified by the Central Government, by notification in the Official Gazette. 5. RATIONALISATION OF CORPORATE TAX REGIME (i) Reduction of rate of Minimum Alternate Tax (MAT) and allowance of set-off of brought forward MAT credit to companies shifting to the new tax regime • To enable companies to shift to the new regime, MAT is proposed to be made as a final tax and the corresponding rate is reduced from 15% to 14%. There shall be no allowance of credit in future tax years in respect of such payment. • Further, the set-off of any brought forward MAT credit available from prior to tax year 2026-27 will only be allowed to domestic companies which shift henceforth to the new regime. • This set-off of MAT credit brought forward as on 1/4/2026 is proposed to be allowed in the new tax regime to domestic companies to the extent of 25% of their tax liability. • The brought forward MAT credit shall be available only up to fifteenth year from the year when the corresponding credit was first available. • In the case of foreign companies, set off is proposed to be allowed to the extent of the difference between the tax on the total income and the minimum alternate tax, for the tax year in which normal tax is more than MAT. 6. RATIONALISATION OF OTHER DIRECT TAX PROVISIONS (i) Rationalisation of share buyback • It is proposed to provide that consideration received by a shareholder on buy-back shall be chargeable to tax under the head "Capital Gains" instead of being treated as dividend income. It is also proposed to provide for a differential rate for promoters wherein the effective rate on gains in buyback will be 22% for promoters which are domestic companies and 30% for promoters other than domestic companies. (ii) Rationalisation of tax collection at source (TCS) rates • It is proposed to reduce multiplicity of TCS rates. Also, certain TCS rates are rationalised to address the cash flow issues on this account. +-----+---------------------------------------------------------+--------------+--------------+ | Sl. | Nature of receipt | Current Rate | Proposed Rate| | No. | | | | +=====+=========================================================+==============+==============+ | 1 | Sale of alcoholic liquor for human consumption. | 1%. | 2%. | +-----+---------------------------------------------------------+--------------+--------------+ | 2 | Sale of tendu leaves. | 5%. | 2%. | +-----+---------------------------------------------------------+--------------+--------------+ | 3 | Sale of scrap. | 1%. | 2%. | +-----+---------------------------------------------------------+--------------+--------------+ | 4 | Sale of minerals, being coal or lignite or iron ore. | 1%. | 2%. | +-----+---------------------------------------------------------+--------------+--------------+ | 5 | Remittance under the Liberalised Remittance Scheme of | (a) 5% for | (a) 2% for | | | an amount or aggregate of the amounts exceeding ten | purposes of | purposes of | | | lakh rupees- | education or | education or | | | | medical | medical | | | | treatment; | treatment; | | | | | | | | | (b) 20% for | (b) 20% for | | | | purposes | purposes | | | | other than | other than | | | | education or | education or | | | | medical | medical | | | | treatment. | treatment. | +-----+---------------------------------------------------------+--------------+--------------+ | 6 | Sale of "overseas tour programme package" including | (a) 5% of | 2% | | | expenses for travel or hotel stay or boarding or | amount or | | | | lodging or any such similar or related expenditure. | aggregate of | | | | | amounts up | | | | | to ten lakh | | | | | rupees; | | | | | | | | | | (b) 20% of | | | | | amount or | | | | | aggregate of | | | | | amounts | | | | | exceeding | | | | | ten lakh | | | | | rupees. | | +-----+---------------------------------------------------------+--------------+--------------+ (iii) STT rate increase • To provide reasonable course correction in F&O segment in the capital market and generate additional revenues for the Government, it is proposed to raise the STT on Futures to 0.05% from present 0.02%. • STT on options premium and exercise of options is proposed to be raised to 0.15% from the present rate of 0.1% and 0.125% respectively. (iv) Capital Gains Exemption for Sovereign Gold Bonds • It is proposed to provide that the exemption from capital gains tax in respect of Sovereign Gold Bonds shall be available only where such bonds are subscribed to by an individual at the time of original issue and are held continuously until redemption on maturity, • It is also proposed to provide that this exemption applies uniformly to all issuances of Sovereign Gold Bonds by the Reserve Bank of India. (v) Rationalisation of Schedule XI relating to Recognised Provident Funds • It is proposed to amend Schedule XI to rationalise the provisions relating to recognised provident funds by deleting parity-based and percentage-based limits on employer contributions, removing salary-linked relaxations and shareholder-based distinctions, aligning eligibility for recognition with exemption under section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, and modifying investment-related provisions to remove rigid statutory caps inconsistent with prevailing EPFO norms. (vi) Removal of Interest Deduction against Dividend and Mutual Fund Income • It is proposed to provide that no deduction shall be allowed in respect of any interest expenditure incurred in relation to dividend income or income from units of mutual funds, and to omit the existing provision permitting such deduction subject to a specified ceiling. (vii) Enabling provision to provide clarity on situations where an amount which has been claimed as deduction or which has not been added in the total income will be deemed income • It is proposed that where any sum has been allowed as deduction or has not been included in the total income under the repealed Income-tax Act, 1961, such sum will be deemed to be income under Income-tax Act, 2025, even without violations of any conditions, if it was to be included in the total income under the provisions of Income-tax Act, 1961 had it not been repealed. (viii) Rationalising the provisions related to tonnage tax scheme • It is proposed to rationalise the tonnage tax scheme provisions to align it with the Inland Vessels Act, 2021 and rules made thereunder. (ix) Disability Pension for Armed Forces • It is proposed to provide a specific exemption for disability pension granted to members of the Armed Forces including paramilitary personnel, covering both the service element and the disability element, where the individual has been invalided out of service on account of a bodily disability attributable to, or aggravated by, military, naval or air force service, and to exclude cases of retirement on superannuation or otherwise. (x) Exemption on income in respect of compulsory acquisition of any land under RFCTLARR Act • In order to specifically provide exemption for acquisition of land under the provisions of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, it is proposed to provide exemption to an individual or a Hindu undivided family on any income in respect of any award or agreement made on account of compulsory acquisition of any land under the said Act (other than the award or agreement made under section 46 of said Act). (xi) Facility to the associated entity of the person entering into Advance Pricing Agreement (APA) to file modified return • In Advance Pricing Agreement (APA), there is already a facility for the entity entering APA to file modified returns according to the agreement. It is proposed to extend the same facility to the associated entity of the person entering into agreement where it's income also changes on account of the agreement. (xii) Amendments in the nature of clarifications There are certain legal issues in which there are differing judgement of courts. These relate to time-limit for assessment after Dispute Resolution Panel proceedings, time-limit for Transfer Pricing Officer order, Document Identification Number and issuance of notice for re-assessment by the Jurisdictional Assessing Officer. In this regard, it is proposed to clarify these issues in the Income-tax Act, 1961 and Income-tax Act, 2025 to provide certainty to the provisions. (xiii) Other minor modification in the Income-tax Act, 2025 • It is proposed to provide definition of “commodity derivative" in section 66 of the Act. • It is proposed to provide definition of "authorised person" in section 402 of the Act. • It is proposed to correct referencing error in Note 3 of section 393(1) [Table: Sl. No. 3(i)] from [Table: Sl. No. 3(iii)] to [Table: Sl. No. 3(i)]. • It is proposed to correct referencing error in section 99(2) from 99(1)(a)(i) to section 99(1)(a)(ii). • It is proposed to amend section 400(2) of the Income-tax Act, 2025 to align it with the intent of the provisions of Income-tax Act, 1961 and to provide that the guidelines issued by the Board under this section shall apply to income-tax authorities as well as the person liable to deduct or collect, as the case may be, income-tax. • It is proposed to amend sections 58, 162, 164, 165, 202 and 270 of the Income-tax Act, 2025 to remove duplicate reference to both the section 144 and Chapter VIII, as chapter VIII already includes section 144. • It is proposed to amend schedule VI [Note 1(g)] to align the definition of the specified fund as provided in Schedule VI [Note 1(g)] of the Income-tax Act, 2025 with the provisions of section 10(4D) of the Income-tax Act, 1961. • It is proposed to amend section 352(4) [Table: Sl. No. 8] to align the provisions relating to accreted income in the case of merger of registered NPOs with any other entity other than a registered non-profit organisation (NPO) or with any other registered NPO having the same or similar objects but the said merger does not fulfil such conditions as may be prescribed or with a registered NPO that does not have same or similar objects. • It is proposed to insert a new section on the lines of section 12AC of the Income-tax Act, 1961 to allow the merger of the registered NPO with any other registered NPO having the same or similar objects if the said merger fulfils such conditions, as may be prescribed. • It is proposed to amend section 351 of the Income-tax Act, 2025 to remove the reference of section 346 of the Income-tax Act, 2025 in said section to align the provision with the Income-tax Act, 1961 • It is proposed to amend section 332(1)(f) of the Income-tax Act, 2025 to remove the reference of Schedule VII [Table: Sl. No. 10 to 16] in said section so that such funds may not be required to register themselves as the registered NPO. • It is proposed to amend section 349 to enable the filing of belated return by the registered NPO. • It is proposed to change the annual value of property or part thereof to be treated as nil from "for two years” to "upto two years". • It is proposed to amend section 22(2) of the Income-tax Act, 2025 so as to provide that aggregate amount of deduction for interest on borrowed capital shall be inclusive of prior-period interest payable. • It is proposed to amend section 262(10)(c) to enable Central Board of Direct Taxes (CBDT) to make rules for quoting of Permanent Account Number in such documents which does not relate to business or profession. Annexure to Part B Amendments relating to Indirect Taxes A. LEGISLATIVE CHANGES IN CUSTOMS LAWS A.1 Amendments in the Customs Act, 1962 (i) Sub-section (2) of section 1 of the Customs Act, 1962 is being amended to extend the jurisdiction of the said Act beyond the territorial waters of India, for the purpose of fishing and fishing related activities. (ii) In section 2, a new clause is being inserted to define the expression ‘Indian-flagged fishing vessel'. (iii) Sub-section (6) of section 28 is being amended so as to provide that the penalty paid under sub-section (5) of section 28, on determination under sub-section (6) thereof, shall be deemed to be a charge for non-payment of duty. (iv) Sub-section (2) of section 28J is being amended so as to provide that advance ruling under sub-section (1) of that section shall remain valid for a period of five years or till there is a change in law or facts on the basis of which the advance ruling has been pronounced, whichever is earlier. (v) The proviso to the said sub-section is also being substituted so as to provide that in respect of any advance ruling in force on the date on which the Finance Bill, 2026 receives the assent of the President, the Authority shall, upon a request by the applicant, extend the validity of the ruling for five years from the date of the ruling. (vi) A new section 56A is being inserted to provide special provisions for fishing and fishing related activities by an Indian-flagged fishing vessel beyond territorial waters of India. It also provides that fish harvested beyond the territorial waters of India may be brought into India free of duty and to treat fish that has landed at foreign port as export of goods in such manner as may be provided by rules. It also provides to make regulations to provide for the form and manner of making an entry in respect of fish harvested by an Indian-flagged fishing vessel including its declaration, custody, examination, assessment of duty, clearance, transit or transhipment. (vii) In the Customs Act, for section 67, the following section shall be substituted, namely: - “67. The owner of any warehoused goods may remove them from one warehouse to another, subject to such conditions as may be prescribed.”. The proposed section seeks to do away with the requirement of prior permission of the proper officer under the said section for removal of warehoused goods from one custom bonded warehouse to another. (viii) In section 84 of the Customs Act, in clause (b), for the words "the examination", the words “the custody, examination" shall be substituted. The amendment seeks to enable the Board to make provisions for the custody of goods imported or to be exported under the regulations framed under this section. These changes shall come into effect from date of assent to the Finance Bill, 2026. A.2 Amendments in the Customs Tariff Act, 1975 (i) The First Schedule to the Customs Tariff Act, 1975 is being amended to, add 148 new tariff entries in chapter 03, 08, 12, 13, 20, 21, 22, 25,26, 28, 29, 33, 39, 41, 47, 48, 73, 81, 84, 85, 86, substitute/delete 54 tariff entries and amend 2 tariff entries in chapter 29 and 1 tariff entry in chapter 85. (ii) Further the tariff rate on certain tariff items is being modified with effect from 02.02.2026 and the rates on certain other tariff items are also being modified as part of rate rationalisation with effect 01.04.2026. (iii) In respect of various goods, to operationalize effective basic customs duty rates from First Schedule instead of exemption notifications, new tariff lines have been created and the rate of duty for certain existing tariff lines has been amended. This is a simplification exercise and there is no change in the applicable rate of duties on such goods. (iv) New tariff lines are also being introduced to help in better identification of the coated pipes for exports, getting actual transaction data of precursor chemicals and help in their effective monitoring, facilitating, tracking exports and deciding policy measures for Plant based extract products, and providing boost to eco-friendly industries (v) For details of the above, the Explanatory Memorandum to the Finance Bill, 2026, may be referred. These changes will come into effect from 01.05.2026, unless otherwise specified. A.3 Amendment to Rules and Regulations under Customs Act, 1962 (i) In addition to the above, new Baggage Rules are being issued for international passengers. (ii) Deferred duty payment is being made monthly and a new class of eligible importers is being created by amending the existing Deferred Payment of Import Duty Rules, 2016. (iii) Cap on the value of goods exported through courier is being removed by amending Courier Regulations. (iv) Further, to ease e-commerce, the returns and rejects procedures in courier is being relaxed. (v) To decongest the courier terminals and to improve the overall efficiencies and ease of import and export, the Courier Regulations are being amended to allow for return to origin. B. LEGISLATIVE CHANGES IN GST LAWS [Save as otherwise provided, these changes will be brought into effect from a date to be notified in coordination with States, as per recommendations of the GST council] B.1 Amendments in provisions related to post-sale discounts under section 15 of the CGST Act, 2017 Sub-section (3) of section 15 of the Central Goods and Services Tax Act, 2017 is being amended to do away with the requirement of linking the post-sale discount with an agreement and to refer to issuance of credit note under section 34 where the input tax credit is to be reversed by the recipient. B.2 Amendments in Section 34 of the CGST Act, 2017 Section 34 of the Central Goods and Services Tax Act, 2017 is being amended so as to include the reference of section 15 in the said section. B.3 Amendments in Section 54 of the CGST Act, 2017 to provide for provisional refunds on account of inverted duty structure Sub-section (6) of Section 54 of the Central Goods and Services Tax Act, 2017 is being amended to extend the provisions of provisional refund to refunds arising out of inverted duty structure. B.4 Amendments in Section 54 of the CGST Act, 2017 to provide for refund of tax below Rs. 1000/- Sub-section (14) of Section 54 of the Central Goods and Services Tax Act, 2017 is being amended to remove the threshold limit for sanction of refund claims in case of goods exported out of India with payment of tax. B.5 Amendments in Section 101A of the CGST Act, 2017 Sub-section (1A) is being inserted in Section 101A of the Central Goods and Services Tax Act, 2017 to provide that the Central Government may, pending the constitution of the National Appellate Authority, by notification empower an existing Tribunal for hearing appeals under section 101B of the CGST Act, 2017; and to provide that the provisions of sub-sections (2) to (13) shall not be applicable where a Tribunal has been so empowered under sub-section (1A). This change shall come into effect from the 1st day of April, 2026. B.6 Amendments in Section 13 of the IGST Act, 2017 to provide for place of supply for intermediary services Clause (b) of sub-section (8) of section 13 of the Integrated Goods and Services Tax Act, 2017 is being omitted so as to provide that the place of supply for "intermediary services" will be determined as per the default provision under section 13(2) of the IGST Act. C. CUSTOMS DUTY RATE CHANGES C.1 To reduce input costs, boost domestic manufacturing and promote export competitiveness, customs duty on the following items are being reduced [with effect from 02.02.2026, unless otherwise specified] +-----+---------------------------------------------------------+--------------+--------------+ | S. No. | Commodity | Rate of Basic Customs Duty | | | | From | To | | | | (per cent) | (per cent) | +=====+=========================================================+==============+==============+ | I | Critical Minerals | | | +-----+---------------------------------------------------------+--------------+--------------+ | 1. | Monazite | 2.5% | Nil | +-----+---------------------------------------------------------+--------------+--------------+ | II. | Renewable Energy | | | +-----+---------------------------------------------------------+--------------+--------------+ | 2. | Sodium antimonate for use in manufacture of solar glass | 7.5% | Nil | +-----+---------------------------------------------------------+--------------+--------------+ | 3. | Specified capital goods for use in manufacture of | As applicable| Nil | | | lithium-ion cells for batteries of Battery Energy | | | | | Storage System | | | +-----+---------------------------------------------------------+--------------+--------------+ | III. | Nuclear Energy | | | +-----+---------------------------------------------------------+--------------+--------------+ | 4. | All goods for generation of nuclear power falling under | 7.5% | Nil | | | tariff item 8401 30 00 | | | +-----+---------------------------------------------------------+--------------+--------------+ | 5. | Control and Protector Absorber Rods, Burnable Absorber | 7.5% | Nil | | | Rods for generation of nuclear power falling under | | | | | tariff item 8401 40 00 | | | +-----+---------------------------------------------------------+--------------+--------------+ | 6. | Goods required for the setting up of specified Nuclear | As applicable| Nil | | | Power Projects, irrespective of their capacity, where | | | | | the projects have been registered with the Customs | | | | | Houses concerned on or before 30th September 2035 in | | | | | compliance with the Project Import Regulations, 1986 | | | +-----+---------------------------------------------------------+--------------+--------------+ +-----+---------------------------------------------------------+--------------+--------------+ | IV. | Electronics | | | +=====+=========================================================+==============+==============+ | 7. | Specified goods for use in the manufacture of Microwave | As applicable| Nil | | | Ovens falling under tariff item 8516 50 00 | | | +-----+---------------------------------------------------------+--------------+--------------+ | V. | Civil Aviation | | | +-----+---------------------------------------------------------+--------------+--------------+ | 8. | Components or parts including engines, of aircraft, for | As applicable| Nil | | | manufacture of aircraft and parts of the aircraft | | | +-----+---------------------------------------------------------+--------------+--------------+ | VI. | Defence Sector | | | +-----+---------------------------------------------------------+--------------+--------------+ | 9. | Raw materials for manufacture of parts of aircraft for | As applicable| Nil | | | maintenance, repair, or overhauling of aircraft or | | | | | components or parts of aircraft, including engines, | | | | | when imported by Public Sector Units under the Ministry | | | | | of Defence | | | +-----+---------------------------------------------------------+--------------+--------------+ | VII. | Drugs/ Medicines | | | +-----+---------------------------------------------------------+--------------+--------------+ | 10. | 17 new drugs/medicines to be added in List 3 appended | 5%/10% | Nil | | | to TABLE I of notification No. 45/2025-Customs dated | | | | | 24.10.2025 | | | +-----+---------------------------------------------------------+--------------+--------------+ | 11. | 7 rare diseases that are part of National Policy for | As applicable| Nil | | | Rare Disease (NPRD), 2021 to be added in List 22 | | | | | appended to TABLE I of notification No. 45/2025-Customs | | | | | dated 24.10.2025 for customs duty exemption on drugs, | | | | | medicines and food for special medical purposes, when | | | | | imported for personal use | | | +-----+---------------------------------------------------------+--------------+--------------+ | VIII. | Personal Imports (with effect from 01.04.2026) | | | +-----+---------------------------------------------------------+--------------+--------------+ | 12. | All dutiable goods, imported for personal use under | 10%/20% | 10% | | | Chapter heading 9804 | | | +-----+---------------------------------------------------------+--------------+--------------+ Note: Description of entries is indicative. Notification/Tariff may be referred for complete description. C.2 Increase/Modification in Customs duty [with effect from 02.02.2026] +-----+---------------------------------------------------------+------------------------------+ | S. No. | Commodity | Rate of Basic Customs Duty | | | | From | To | | | | (per cent) | (per cent) | +=====+=========================================================+==============+===============+ | I. | Chemicals | | | +-----+---------------------------------------------------------+--------------+---------------+ | 1. | Potassium hydroxide | Nil | 7.5% | +-----+---------------------------------------------------------+--------------+---------------+ | II. | Umbrella and its parts | | | +-----+---------------------------------------------------------+--------------+---------------+ | 2. | Umbrellas (other than garden umbrellas) covered under | 20% | 20% or Rs. 60 | | | tariff items 6601 9100 and 6601 9900 | | per piece, | | | | | whichever is | | | | | higher | +-----+---------------------------------------------------------+--------------+---------------+ | 3. | Parts, trimmings and accessories of articles of heading | 10% | 10% or Rs. 25 | | | 6601 to 6602 | | per kg., | | | | | whichever is | | | | | higher | +-----+---------------------------------------------------------+--------------+---------------+ Note: Description of entries is indicative. Notification/Tariff may be referred for complete description. C.3 Review of exemptions A review of the existing customs notifications providing concessional BCD rates to various goods was undertaken. Consequently, upon review, the following exemptions are being lapsed. C.3.1 To lapse with effect from 02.02.2026 +-----+---------------------------+-------------------------------------------------------------+ | S. No. | S. No. of Table I in | Description | | | 45/2025-Customs | | +=====+===========================+=============================================================+ | 1. | 1 | Animals and birds imported by Zoo | +-----+---------------------------+-------------------------------------------------------------+ | 2. | 113 | Alpha pinene | +-----+---------------------------+-------------------------------------------------------------+ | 3. | 123 | Artificial plasma | +-----+---------------------------+-------------------------------------------------------------+ | 4. | 128 | Ammonium phosphate or ammonium nitro-phosphate, for use as | | | | manure or for the production of complex fertilisers | +-----+---------------------------+-------------------------------------------------------------+ | 5. | 132 | Potassium sulphate, containing not more than 52% by weight | | | | of potassium oxide* | +-----+---------------------------+-------------------------------------------------------------+ | 6. | 137 | Other diagnostic or laboratory reagents falling under tariff| | | | heading 3822 90 90* | +-----+---------------------------+-------------------------------------------------------------+ | 7. | 213 | INVAR | +-----+---------------------------+-------------------------------------------------------------+ | 8. | 258 | Coffee roasting, brewing or vending machines for use in the | | | | manufacture or processing of coffee | +-----+---------------------------+-------------------------------------------------------------+ | 9. | 285 | Parts of radio trunking terminals | +-----+---------------------------+-------------------------------------------------------------+ | 10. | 287 | CD-ROMs containing books of an educational nature, journals,| | | | periodicals (magazines) or newspapers | +-----+---------------------------+-------------------------------------------------------------+ | 11. | 310 | Loco simulators | +-----+---------------------------+-------------------------------------------------------------+ Note: Description of entries is indicative. Notification may be referred for complete description. *no change in the effective rate of duty on the goods C.3.2 To lapse with effect from 01.04.2026 +-----+---------------------------+-------------------------------------------------------------+ | S. No. | S. No. of notification | Description | | | No. 45/2025-Customs | | +=====+===========================+=============================================================+ | | In Table I of notification No. 45/2025-Customs | +-----+---------------------------+-------------------------------------------------------------+ | 1. | 93 | Naphtha, for use in the manufacture of fertilisers | +-----+---------------------------+-------------------------------------------------------------+ | 2. | 95 | LPG, consumed in the manufacture of polyisobutylene by DTA | | | | unit received from SEZ unit and returned by DTA to SEZ from | | | | where such LPG were received. | +-----+---------------------------+-------------------------------------------------------------+ | 3.. | 107 | Silicon for the manufacture of un-diffused silicon wafers, | | | | and un-diffused silicon wafers for the manufacture of solar | | | | cells or solar cell modules** | +-----+---------------------------+-------------------------------------------------------------+ | 4. | 117 | Maltol, for use in the manufacture of deferiprone | +-----+---------------------------+-------------------------------------------------------------+ | 5. | 145 | Specified goods in manufacture of Copper-T contraceptives | +-----+---------------------------+-------------------------------------------------------------+ | 6. | 154 | Ethylene - Propylene – Non-Conjugated Diene Rubber (EPDM) | | | | for use in the manufacture of insulated wires and cables | +-----+---------------------------+-------------------------------------------------------------+ | 7. | 172 | Hydrophilic and hydrophobic non- woven fabrics, imported for| | | | use in the manufacture of adult diapers | +-----+---------------------------+-------------------------------------------------------------+ | 8. | 201 | Spent catalyst or ash containing precious metals | +-----+---------------------------+-------------------------------------------------------------+ | 9. | 218 | Metal parts for use in the manufacture of electrical | | | | insulators | +-----+---------------------------------------------------------+------------------------------+ | 10. | 219 | Pipes and tubes for use in manufacture of boilers | +-----+---------------------------+-------------------------------------------------------------+ +-----+---------------------------+-------------------------------------------------------------+ | S. No. | S. No. of notification | Description | | | No. 45/2025-Customs | | +=====+===========================+=============================================================+ | 11. | 231 | Permanent magnets for manufacture of synchronous generators | | | | above 500KW for use in wind operated electricity generators | +-----+---------------------------+-------------------------------------------------------------+ | 12. | 236 | Zeolite for use in the manufacture of wash coat for catalytic | | | | converters | +-----+---------------------------+-------------------------------------------------------------+ | 13. | 243 | High speed cold-set or high speed heat set web offset | | | | printing machines along with mail room equipment | +-----+---------------------------+-------------------------------------------------------------+ | 14. | 271 | Cash dispenser or automatic banknote dispenser and its parts| | | | and components | +-----+---------------------------+-------------------------------------------------------------+ | 15. | 275 | Television equipment, cameras and other equipment for | | | | taking films, imported by a foreign film unit or television | | | | team | +-----+---------------------------+-------------------------------------------------------------+ | 16. | 276 | Photographic, filming, sound recording of foreign origin, if| | | | imported into India after having been exported there from | +-----+---------------------------+-------------------------------------------------------------+ | 17. | 291 | Parts and components of digital still image video cameras | +-----+---------------------------+-------------------------------------------------------------+ | 18. | 309 | Raw materials or parts for use in manufacture of e-Readers | +-----+---------------------------+-------------------------------------------------------------+ | 19. | 370 | X-Ray tubes used in manufacture of X-ray machines for | | | | medical, surgical or veterinary use | +-----+---------------------------+-------------------------------------------------------------+ | 20. | 372 | Flat panel detector for use in manufacture of X-Ray machine | | | | for medical, surgical or veterinary use | +-----+---------------------------+-------------------------------------------------------------+ | 21. | 397 | Parts of video games for the manufacture of video games | +-----+---------------------------+-------------------------------------------------------------+ | | In Table IV of notification No. 45/2025-Customs | +-----+---------------------------+-------------------------------------------------------------+ | 22. | 1 | Motion pictures, music, gaming software for use on gaming | | | | consoles printed or recorded on media | +-----+---------------------------+-------------------------------------------------------------+ | | In notification No. 113/2003-Customs dated 22 July 2003 | +-----+---------------------------+-------------------------------------------------------------+ | 23. | | Exemption to castor oil cake and castor de-oiled cake | | | | manufactured from indigenous castor oil seeds on indigenous | | | | plant and machinery by unit in SEZ and brought to DTA | +-----+---------------------------+-------------------------------------------------------------+ Note: Description of entries is indicative. Notification may be referred for complete description. ** no change in the effective rate of duty on the goods D. Export Promotion Measures D.1 Increase in value limit of duty-free import of specified goods for use in processing of sea-food The value limit of duty-free imports of specified goods imported for use in processing of sea-food has been increased from 1% to 3% of the FOB value of seafood products exported during the preceding financial year. D.2 Increase in time period of export for exporters of specified goods manufactured from duty-free imported inputs The time period of export of textile/leather garments, leather/synthetic footwear or any other leather product by exporters is being extended from six months to twelve months. D.3 Extension of duty exemption on inputs for manufacture of specified goods for export The benefit of duty exemption on inputs for manufacture of leather/synthetic footwear for export is being extended to exporters of shoe-uppers also. E. Central Excise Duty Changes E.1 Exemption of Central Excise Duty on value of Biogas/Compressed Biogas (CBG) contained in Blended Compressed Natural Gas (CNG) The value of Biogas/Compressed Biogas (CBG) and the appropriate Central Tax, State Tax, Union Territory Tax or Integrated Tax, as the case may be, paid on such Biogas or CBG contained in blended CNG, is being excluded from the transaction value for the purpose of computation of central excise duty on such blended CNG. E.2 Amendment to Seventh Schedule to the Finance Act, 2001 to revise the National Calamity Contingent Duty (NCCD) Rate with effect from 01.05.2026 with no change in the effective duty rate*** +-----+-----------------------------+--------------+--------------+ | S.No. | Description | NCCD Rate | | | | | From | To | | | | (per cent) | (per cent) | +=====+=============================+==============+==============+ | 1. | Chewing tobacco | 25% | 60% | +-----+-----------------------------+--------------+--------------+ | 2. | Jarda scented tobacco | 25% | 60% | +-----+-----------------------------+--------------+--------------+ | 3. | Other | 25% | 60% | +-----+-----------------------------+--------------+--------------+ Note: Description of entries is indicative. Notification/Tariff may be referred for complete description. ***effective duty rate will be maintained at 25% by notification F. Others There are a few other changes. For details of the budget proposals, the Explanatory Memorandum and other relevant budget documents may be referred to. VYASAN R., Jt. Secy. (Budget) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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