Clarification on Grant of Drawback/Refund via Duty Credit Scrips & Prescribed Deficiency Memo Format

Circular No. 30/2026 states the Board received representations from trade and industry regarding difficulties in cases of drawback under Section 74 or refund under Section 27 of the Customs Act, 1962, where import duty was paid wholly or partly through duty credit scrips, and notes that field formations were following divergent practices, some re-crediting the amount into scrips and others granting it in cash.

Social Security Code (Bihar) Rules, 2026

The rules are stated to be made by the Government of Bihar, Labour Resource and Migrant Workers Welfare Department, under the Code on Social Security, 2020, extending to the whole of Bihar.

Industrial Relations Code (Bihar) Rules

The rules are stated to be made by the Government of Bihar, Labour Resource and Migrant Workers Welfare Department, under the Industrial Relations Code, 2020, extending to the whole of Bihar.

Revision of Variable Dearness Allowance for Scheduled Employments in Assam

The Notification states it is issued in continuation of previous Notification No. E-238621/700 dated 13 Feb 2026. Rates of Variable Dearness Allowance (VDA) payable to employees in specified scheduled employments are stated to be fixed on the basis of a 100% rise on the average All India General Consumer Price Index for Industrial Workers (base 2016=100).

Schedule A Demo