1.Effective 2 February 2026,the Government has notified the Baggage Rules, 2026
The New Rules are designed for the modern day jetsetters and have also considered rising inflation and need for digitisation. Let’s make sense of these rules.
- Higher Duty-Free Allowance: More Room, Less Anxiety
One major change from the Baggage Rules of 2016 is that there has been an enhancement in the general duty-free allowance for passengers with bonafide baggage. Indian residents, NRIs and foreigners with long-term visas can now bring goods worth Rs 75,000 duty-free, up from Rs.50,000 earlier.
> Foreign tourists now get a duty-free allowance Rs. 25,000,
> compared to just Rs.15,000 earlier. - Jewellery Rules Made Practical (Finally)
A resident or tourist of Indian origin residing abroad for more than year, on return to India is allowed duty free clearance of jewellery up to a weight of forty grams (for females) and twenty grams, in bonafide baggage.
> Rs 75,000 Duty-Free limit for Indians & long-term visa hollers
> Rs 25,000 duty-free limit for foreign touristsNow these restrictions with respect to value have been relaxed. - Clearer Rules for Expats and Foreign Nationals
Foreigners coming to India on long-term work or residence visas now have a separate, clearly defined framework for baggage and household goods.
> Modernised list of permitted household items
- In conclusion:
The Baggage Rules 2026 were much needed and align with the needs and expectations of modern travellers. The focus of these reforms, being on digitisation and improving travel experience, together with various measures proposed in the Union Budget with respect to tourist sites are expected to bolster India’s tourism sector.
2.Relief in HRA rules (Draft proposal):
The draft Income Tax Rules of 2026 propose extending the 50% House Rent Allowance (HRA) exemption to Bengaluru, aligning it with other major metro cities. This could significantly reduce taxable income for many salaried taxpayers living in Bengaluru and similar cities.
3.SC to review digital search powers of I-T authorities:
The Supreme Court has agreed to examine a PIL challenging the expanded digital search powers given to income tax officials under the new Income Tax Act of 2025, especially concerning privacy and access to digital devices and cloud data.
4.Major crypto laundering case busted:
The Income Tax Department uncovered a large cryptocurrency laundering racket, conducting raids across multiple cities and seizing unaccounted cash, bullion, and digital evidence. Officials suspect a sophisticated hawala-crypto network involving shell companies and bogus expenses.
5.Key Compliance Deadlines After 12 Feb 2026
1.GST (Goods & Services Tax)
| Date | Compliance | Who Should File |
| 20 Feb 2026 | GSTR-3B (summary return + tax payment) for January 2026 | Regular GST taxpayers |
| 25 Feb 2026 | PMT-06 (GST payment for QRMP taxpayers) | QRMP scheme |
Note: Monthly GSTR-1 and other returns fall before 12 Feb (11–13 Feb).
2. TDS / Income-Tax Related (Statutory)
| Date | Compliance |
| 14 Feb 2026 | Issue TDS certificates for Dec-2025 deductions under sections such as 194-IA (property), 194-IB (rent), 194M (profession) & 194S (VDAs) |
| 15 Feb 2026 | • Furnish Form 24G where TDS/TCS is paid without challan • Quarterly TDS certificates (Q4 FY 2025-26) |
Many standard deposit dates for TDS/TCS and tax payments (for Jan 2026) usually fall around the 7th–15th of the month — most are before 12 Feb — so post-12 deadlines focus on certificates and statements.
3. Labour & Social Security (Common Employer Statutory)
| Date | Compliance |
| 15 Feb 2026 | • PF (Provident Fund) payment and ECR filing for January 2026 • ESI contribution & return for January 2026 • State labour returns under applicable Acts |