The Directorate General of Foreign Trade (DGFT) on October 09, 2026, issued a notification regarding an amendment to Para 4.49 of FTP-2023.
The following has been stated: -
•Para 4.49 of FTR, 2023 relating to Special Notified Zones (SNZs) has been amended to enable eligible foreign entities as covered under Entry 13F of Schedule IV of the Income-tax Act, 2025, to undertake permitted activities.
The detailed notification is given in the document below.
[Notification No.: 42/2026-27]