Gmail Search’s AI Overviews now available globally

We recently announced the launch of AI Overviews in Gmail search which allows users to ask natural language questions in Gmail’s search bar and get concise summaries and answers without digging through emails. Starting today, we are expanding access to AI Overviews in Gmail search to global users (with paid plans) who have their Gmail language set as English. Previously, this was only available to users in the US with their language set as English.

Getting started

• Admins: This feature will be ON by default if Gemini for Workspace in Gmail is enabled and Workspace Intelligence access to Gmail is enabled.
• End users: This feature is available by default when smart features are enabled. Users must have both “Smart features in Gmail, Chat, and Meet” and “Google Workspace smart features” turned on to access AI Overviews in Gmail search.

Rollout pace

• Rapid Release domains: Gradual rollout (up to 15 days for feature visibility) started on September 3, 2026
• Scheduled Release domains: Full rollout (1–3 days for feature visibility) starting on September 21, 2026
• Personal Google Accounts (Consumer): Gradual rollout started on September 3, 2026

Availability

• Business: Business Starter, Standard, and Plus
• Enterprise: Enterprise Starter, Standard, and Plus
• Consumers: Google AI Plus, Pro, and Ultra (excluding personal accounts in the EEA, UK, Switzerland, and Japan)
• Other Editions: Frontline Plus
• Education Add-ons: Google AI Pro for Education
• Other Add-ons: AI Expanded Access

Resources

• Google Workspace Admin Help: Manage access to Gemini features in Workspace services
• Google Help: Get an AI Overview in Gmail search
• Google Workspace Updates Blog: Search faster and smarter with AI Overviews in Gmail search
• Consumer Launch Blog: Gmail is entering the Gemini era

Read more

. Introducing JioTag 2

. Inside the Gemmaverse: Celebrating one billion Gemma downloads

. Personalize the content you see on Search, Discover, and News

. Gemini in Google Sheets is now available on Android devices

. The Gemini desktop app is now available for Windows

. macOS 27 Golden Gate is INCREDIBLE! – First 15 Things

. Take an interactive journey through America’s national parks

. Seamlessly import your team and data from Microsoft to Google Workspace during setup

. Google Workspace Weekly Recap – September 11, 2026

. Set up sharing boundaries for Google Drive with unified data protection rules

. GPT-Live-1 is now in the API

. New and improved: GitHub Copilot harness, agent skills, and richer context

. Tap to pay with Google Pay is coming to Walmart

for more refer Gemini website click here

for more refer Artificial Intelligence  website click here

Publication of Notification of the Aadhaar Authentication for Good Governance Social Welfare Innovation Knowledge Rules 2020 as amended in 2025 for National Career Service NCS Project in the Gazette of India Part II Section 3 Sub Section ii

The Gazette of India

CG-DL-E-25082026-275761

EXTRAORDINARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 4483] NEW DELHI, MONDAY, AUGUST 24, 2026/BHADRA 2, 1948

MINISTRY OF LABOUR AND EMPLOYMENT
NOTIFICATION
New Delhi, the 24th August, 2026

S.O. 4666(E).— Whereas the use of Aadhaar number to establish identity enables individuals to receive
subsidies, benefits and services in a convenient and seamless manner, obviates the need for multiplicity of documents
to establish identity, simplifies processes and promotes transparency and efficiency;
And whereas the Ministry of Electronics and Information Technology, Government of India, after consultation
with the Unique Identification Authority of India (UIDAI), had allowed vide its letter no. eF. No. 13(16)/2022-EG-II,

dated 6th May, 2026 to the Ministry of Labour and Employment (hereinafter referred to as the said Ministry),

Government of India (hereinafter referred to as the said Government) for the purposes specified under sub-rule (1) of
rule 3 of the Aadhaar Authentication for Good Governance (Social Welfare, Innovation, Knowledge) Rules, 2020
(hereinafter referred to as the said rules) and for the said purpose, the Directorate General of Employment, an attached
of the said Ministry (hereinafter referred to as the said organisation) may be allowed to perform authentication and be
permitted the use of Aadhaar number during authentication for establishing identity of Aadhaar number holder and
notify the same under rule 5 of the said rules read with sub-clause (ii) of clause (b) of sub-section (4) of section 4 of the
Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016 (hereinafter referred to
as the Act);

And whereas, the Aadhaar authentication shall be performed for employment related assistance (hereinafter
referred to as the said purpose) as specified under sub-rule (1) of rule 3 of the said rules on voluntary basis only for
establishing the identity of the employers, counsellors, mentors, training providers, jobseekers, and authorised
signatories of recruitment agencies or career centers, for accessing its portal or mobile application for employment
related assistance including job matching, career counselling, vocational guidance, information on skilling,
apprenticeship opportunities, organising of job fairs and career events to prevent de-duplication, impersonation and
fraudulent activities, and enabling efficient and timely verification, using Yes/No or/and eKYC authentication facilities
[hereinafter referred to as the use case(s)].
Now, therefore, in pursuance of rule 5 of the said rules read with sub-clause (ii) of clause (b) of sub-section (4)
of section 4 of the Act, the said Ministry hereby notifies the following, namely: —

1. (1) The organisation shall obtain the consent of the Aadhaar number holder for the purpose of authentication
herein.
(2) As per sub-rule (2) of rule 3 of the said rules, Aadhaar authentication is on voluntary basis and the
organisation shall inform to the Aadhaar number holder of alternate and viable means of identification and
shall not deny any service to the Aadhaar number holder for refusing to, or being unable to, undergo Aadhaar
authentication, namely:
a. Permanent Account Number (PAN)
b. Passport
c. Voter Identity Card
d. Driving License issued by the Licensing Authority under the Motor Vehicles Act, 1988
e. Others: Employment Exchange ID, UAN(EPFO),UAN(e-Shram)

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. DGE-U-11011/16/2025-NCS(Coord)/AadhaarForNCS]
ANJALI RAWAT, Dy. Director General(E)

Download PDF Click here

Read more

for more refer Gazette website click here

for more refer YouTube Subscribe website click here

Canara Bank FORM OF NOMINATION UNDER THE PUBLIC PROVIDENT FUND SCHEME, 1968 from Download

Core Form Purpose

Nominee Registration Details

Minor Guard Rules

Dispute Resolution & Legal Priority

Verification & Processing

Bank following binding interim High Court orders cannot be treated as an assessee in default.

Issue

Whether an employer-bank can be treated as an “assessee in default” under section 201(1) and charged interest under section 201(1A) for failing to deduct tax at source on foreign-leg Leave Fare Concession (LFC/LTC) reimbursements, if the bank was operating under specific interim directions from a High Court stating that such payments would not constitute income for TDS purposes.

Facts

• The assessee-bank granted Leave Fare Concession / Leave Travel Concession (LFC/LTC) to certain employees for journeys that included a foreign destination leg.

• The bank did not deduct tax at source (TDS) under section 192 on these travel reimbursements.

• It contended that the tax exemption under section 10(5) read with Rule 2B applied to the eligible Indian leg of the travel fare.

• Crucially, the bank was operating under binding interim directions issued by the Madras High Court, which explicitly clarified that these LFC reimbursements would not constitute income for TDS purposes.

• The High Court’s interim order also specified that if the underlying writ petition ultimately failed, the consequential tax liability would fall directly on the individual employees, not the bank.

• The Assessing Officer (AO) rejected this approach, holding that any travel reimbursement involving a foreign leg became fully taxable as salary.

• The AO determined that the bank was legally obligated to deduct TDS under section 192 and subsequently treated the bank as an “assessee in default” under section 201(1), while also levying interest under section 201(1A).

Decision

• Held, yes; since the assessee-bank was strictly operating under the binding interim directions of the Madras High Court which protected them from deducting TDS on these payments, it could not be legally treated as an assessee in default under section 201(1) for the period in question.

• Held, yes; because the primary declaration of being an “assessee in default” was struck down, the consequential interest levied by the AO under section 201(1A) also could not survive and was entirely deleted.

• The appeal was decided fully in favor of the assessee-bank.

Key Takeaways

• Sanctity of Judicial Orders: An assessee cannot be penalized or held in default by the revenue department for actions that strictly conform to active, binding interim directions issued by a Constitutional Court.

• TDS Liability Shift: When a High Court’s interim order explicitly shifts the potential financial risk to the ultimate beneficiaries (the employees) in the event that a petition fails, the revenue cannot retrospectively demand that the withholding agent (the employer) bear the burden.

• Interest is Consequential: Interest under section 201(1A) is directly tied to the primary status of being an assessee in default under section 201(1). If the underlying default status is invalidated, the interest liability automatically evaporates.

No Under-Reporting Penalty Attracted When Reassessed Income Matches Return Filed Under Section 148

Issue

Whether a penalty for under-reporting or misreporting of income under Section 270A can be sustained when the final reassessed income under Section 147 perfectly matches the income declared by the assessee in response to a Section 148 notice, and where the omission in the original return was due to a bona fide belief regarding tax-exempt agricultural land transactions.

Facts

• Original Filing: The assessee, an individual, initially filed a regular return of income for the Assessment Year 2020-21 declaring a total income of ₹22.42 lakhs.

• The Omission: Following a department search, it was discovered that the assessee had sold a parcel of agricultural land for ₹85 lakhs without offering the resulting capital gains to tax.

• Reopening of Assessment: The income tax department reopened the case under Section 147 and served a notice under Section 148 upon the assessee.

• Response to Notice: In direct response to the Section 148 notice, the assessee filed a new return declaring an enhanced total income of approximately ₹30.11 lakhs, which fully included a short-term capital gain of about ₹7.90 lakhs from the land sale, with all due taxes paid.

• Assessment Conclusion: The Assessing Officer (AO) completed the reassessment under Section 147, entirely accepting the revised income figure submitted by the assessee in the Section 148 return.

• Penalty Imposed: Despite accepting the return, the AO treated the difference between the original income (under Section 143(1)) and the final reassessed income as under-reported income due to misreporting. Accordingly, the AO levied a 200% penalty on the tax amount under Section 270A(9).

• Assessee’s Explanation: The assessee explained that the initial non-disclosure was based on a bona fide belief that selling dry agricultural land to reinvest in another agricultural plot did not attract income tax.

Decision

• No Differential, No Under-Reporting: The appellate authority held that the concept of under-reporting must be evaluated by comparing the income assessed by the AO against the return filed specifically in response to the Section 148 notice. Since there was zero difference between the reassessed income and the Section 148 returned income, the statutory baseline for under-reporting did not exist.

• Bona Fide Exception Apparent: Under Section 270A, under-reported income explicitly excludes amounts where the taxpayer offers a bona fide explanation and discloses all material facts. The panel found the assessee’s explanation regarding agricultural land status to be completely bona fide.

• Penalty Deleted: Because the AO accepted the returned figures and the explanation was legitimate, the court ruled that the AO should not have levied the penalty. The Section 270A penalty was officially deleted.

Key Takeaways

• The Section 148 Baseline Rule: For reassessment proceedings, the benchmark for measuring “under-reporting” shifts to the return filed in response to the Section 148 notice. If the AO accepts that specific return without further additions, a penalty under Section 270A cannot be mechanically triggered.

• Protection via Bona Fide Explanations: A subjective error or misconception of law (such as confusing the taxability rules of rural vs. dry agricultural land transitions) will not be penalized as deliberate misreporting if the taxpayer acts in good faith, cooperates with the reopening notice, pays the tax, and fully discloses the material facts.

• No Automated Penalty Application: Tax authorities cannot use reassessment entry points to automatically enforce the maximum 200% penalty rate under the guise of misreporting without establishing a deliberate intent to deceive or a secondary discrepancy in the reassessment filing itself.