2026 CE · law constitution governance

MMDR Amendment Act, 2026 Recasts Mineral-Rights Taxation

On 22 August 2026, the Mines and Minerals (Development and Regulation) Amendment Act, 2026 came into force, changing the legal framework governing levies on mineral rights and mineral-bearing land. The amendment authorised centrally prescribed conditions or restrictions for specified State taxes, cesses and similar levies in this field, and provided that specified pre-commencement dues not already recovered would be treated as invalid while amounts already recovered would not be refunded. The legislation followed the Supreme Court’s 2024 ruling on State taxation powers in the mining sector and represented a significant statutory response to that constitutional dispute.

Gazette notification bringing the Mines and Minerals Development and Regulation Amendment Act, 2026 into force on 22 August 2026 — The notification appoints 22 August 2026 as the commencement date of Act No. 20 of 2026. The card summary should remain neutral about the constitutional validity of the amendment because questions about Parliament’s competence and retrospective effects were publicly debated. · Credit: Ministry of Mines, Government of India · License: Official Gazette matter — Copyright Act 1957 §52(1)(q)(i)

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Sources and further reading

Gazette of India — commencement notification, S.O. 4642(E), Gazette ID CG-DL-E-22082026-275676
PRS Legislative Research — Bill summary and legal context
Digital Sansad — Act No. 20 of 2026 / assent record

Sources and further reading

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