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Income tax notification

1. ITR-1, ITR-2 & ITR-4 for AY 2026–27 is now live! Excel utilities, online and Offline filing are enabled on the e-Filing portal.

2. Offline Utility for Form 145 and Form 146 has been enabled on the e-Filing Portal. Users can download, fill, and submit the forms directly through the utility available under Income Tax Act 2025.

3. Form No. 105 (earlier Form No. 10AB) is now available for e-Filing.

4. The Income Tax Act, 1961 stands repealed effective 01.04.2026, pursuant to Section 536 of the Income Tax Act, 2025.

5. New challan forms are live on e-Filing portal for tax payments under the Income Tax Act, 2025. Users are advised to make payments using the new challans only for Tax Year 2026-27.

6. From 1st April 2026, Forms under Income Tax Act, 2025 will be available on the e-Filing Portal. Please select correct form to ensure compliance as per applicable Act.

7. Forms applicable for Assessment Year 2026–27 are available under "Forms as per Income-tax Act, 1961" on the e-Filing portal from 1 April 2026.

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FSSAI Registration

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FSSAI Registration

FSSAI Food License Registration Online

If you're in the food business, getting FSSAI registration is a must. Whether you're involved in processing, manufacturing, packaging, distribution, or selling, you need a Food License. It is issued by the Food Safety and Standards Authority of India (FSSAI), which oversees food businesses adhering to the regulations in the FSSAI Act of 2006.

The government provides the MSMEs with a unique identification number and an MSME recognition certificate when they obtain the Udyam registration. The Udyam registration certificate certifies that the enterprise is eligible to get government benefits provided to MSMEs. The validity of the Udyam registration is till the existence of the enterprise. The government is facilitating ease of doing business to MSMEs by giving a permanent registration, i.e. Udyam registration.

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Benefits of FSSAI Registration

The food business owners can benefit from having an FSSAI license by doing the following:

Legal advantage

Maintain food safety

Increase goodwill

Make consumers aware

It helps with import food regulation, production, storage, distribution, and sale

When an entrepreneur holds an FSSAI license, raising money from investors is simple

Food goods with FSSAI trademarks assure consumers of the products' high quality.

The registration number visible on the food premises denotes that the location complies with criteria for cleanliness and quality.

Who is Required to Apply for FSSAI Registration?

From hawkers, home vendors to giant food chains everyone operating in the food industry needs to register with FSSAI. Irrespective of whether you are operating online or offline, or whether you are a local player or into the import or export of food products, you need to register with FSSAI. Based on their size and the places they operate, they have to get one of the 3 types of registration/license that are discussed below.

If your business falls in any one of the below-listed categories, then a food license is mandatory for you:

Procurement

Manufacture

Distribution

Processing

Packaging

Storage

Selling

In other words, an individual or a company that operates with food substances from farm to plate must obtain the food license.

Penalty for Not Registering

A food business operator (FBO) who runs their business without registering under FSSAI may face imprisonment and an penalty of up to ₹5 lakhs for the same.

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Types and Eligibility Criteria for FSSAI Registration

Types of FSSAI Registration/License Eligibility Criteria
FSSAI Basic Registration
  • Turnover up to ₹12 lakhs.
  • Manufacturing units with a capacity of up to 2 MT per day.
  • Dairy units are handling business up to 5000 litres per day.
  • Petty food businesses include hawkers, itinerant vendors, temporary stall holders
FSSAI State Licence
  • Turnover between ₹12 lakhs -₹20 crores.
  • Manufacturing units with a capacity of more than 2 MT per day.
  • Dairy units that handle the business of more than 5000 litres per day.
  • 3-star hotels and above, repackers, relabelling units, clubs, canteens, and all catering businesses, irrespective of their turnover.
FSSAI Central Licence
  • Turnover exceeding ₹20 crores.
  • Operations in two or more states.
Documents Required for FSSAI Registration
Documents for New FSSAI Registration Certificate
  • Photograph of the Applicant
  • Government-issued photo identities
  • Proof of Address of Businesses activity
Documents for Modification of License/Registration

Changes in the following documents or details from those provided while obtaining the previous food business license:

  • Certificate indicating adoption of Food Safety Management System
  • Medical fitness certificates of all workers in the firm
  • Complete details of technical personnel overseeing the operation
For renewal of registration/license, the following are required:

1. Any changes in documents or information provided during the grant of the previous registration

Documents for FSSAI State/Central License
  • Form-B
  • Address proof for production site
  • Production site layout
  • Proof of premises rent
  • Business certificate
  • Factory license (if any)
  • Power details for the unit
  • Contacts for partners, directors, members
  • ID and address proof for managers or signers
  • Water test report from a certified lab
  • Form IX (if you're nominated by the business owner)
  • NOC from the manufacturer
  • List of food items to be made
  • Food safety management plan
Penalty for Non- Compliance

Non-compliance with FSSAI regulations can result in penalties and legal action by the authorities. Here are some of the penalties for FSSAI non-compliance:

  • Penalty for selling unsafe or substandard food is up to ₹5 lakhs
  • Penalty for misleading advertising is up to ₹10 lakhs
  • Penalty for obstructing or failing to cooperate with FSSAI officials is up to ₹2 lakhs
  • Penalty for violating FSSAI regulations is up to₹2 lakhs
  • Penalty for carrying out food business without FSSAI license is up to ₹5 lakhs
  • Penalty for manufacturing or selling misbranded food is up to ₹3 lakhs
  • Penalty for manufacturing or selling food containing extraneous matter is up to ₹1 lakh
  • Penalty for causing injury or death due to the consumption of unsafe food: Imprisonment of up to 6 years and a fine of up to ₹5 lakhs
Difference Between FSSAI Registration and FSSAI License
Criteria FSSAI Registration FSSAI License
Applicability Small-scale food businesses Medium and large-scale food businesses
Turnover Annual turnover of up to ₹12 lakhs Annual turnover of more than ₹12 lakhs
Scope Limited to a specific local area Allows activities across the country
Stringency Less stringent More comprehensive and mandatory
Validity Valid for a maximum of 5 years Valid for a maximum of 5 years

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