Analysis of Notifications and Circulars for Week Ending 1st February 2026

During the week 26 January to 1 February 2026, multiple regulatory updates were issued across Income Tax, GST, Central Excise, Customs, DGFT, SEBI, MCA, RBI, and allied laws, reflecting Budget 2026 implementation and policy fine-tuning. Key developments include fresh Income-tax notifications granting scientific research deductions and income exemptions, alongside important Supreme Court and High Court rulings on PF/ESI deductions, retention money, TDS credits, agent commission, and infrastructure deductions.


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