THE MINES AND MINERALS DEVELOPMENT AND REGULATION AMENDMENT BILL 2026

REGISTERED NO. DL-(N)04/0007/2003-26 The Gazette of India CG-DL-E-17082026-275519 EXTRAORDINARY PART II—Section 1 PUBLISHED BY AUTHORITY No. 36] NEW DELHI, MONDAY, AUGUST 17, 2026/SRAVANA 26, 1948 (Saka) Separate paging is given to this Part in order that it may be filed as a separate compilation. MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 17th August, 2026/Sravana 26, 1948 (Saka) The following Act of Parliament received the assent of the President on the 17th August, 2026 and is hereby published for general information:— THE MINES AND MINERALS (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2026 No. 20 OF 2026 [17th August, 2026.] An Act further to amend the Mines and Minerals (Development and Regulation) Act, 1957. BE it enacted by Parliament in the Seventy-seventh Year of the Republic of India as follows:— 1. (1) This Act may be called the Mines and Minerals (Development and Regulation) Amendment Act, 2026. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Short title and commencement. THE GAZETTE OF INDIA EXTRAORDINARY [Part II—Sec. 1] Amendment of section 2. Amendment of section 3. Insertion of new section 9D. Certain conditions or restrictions on imposition of tax, cess, etc. Amendment of section 13. 2. In the Mines and Minerals (Development and Regulation) Act, 1957 (hereinafter referred to as the principal Act), in section 2, after the words "regulation of mines", the words “and mineral bearing lands” shall be inserted. 3. In section 3 of the principal Act, after clause (ad), the following clause shall be inserted, namely:- '(ada) “mineral bearing land" means any land having the mineral contents in accordance with the parameters prescribed under clause (a) of sub-section (2) of section 5;'. 4. After section 9C of the principal Act, the following section shall be inserted, namely:- "9D. (1) No tax, cess or such other levy (by whatever name called) shall be imposed by the State Government on— (a) mineral rights; or (b) mineral bearing lands, either based on mineral quantity or mineral value or royalty payable or otherwise, except in accordance with such conditions or restrictions as may be prescribed by the Central Government. (2) Notwithstanding anything contained in any other law for the time being in force, or in any judgment, decree or order of any court, the imposition of such tax, cess or other levy by the State Government on— (a) mineral rights; or (b) mineral bearing lands either based on mineral quantity or mineral value or royalty payable or otherwise, which is not deposited with the State Government or recovered by it before the commencement of the Mines and Minerals (Development and Regulation) Amendment Act, 2026, shall be deemed to be invalid at all material times: Provided that any such tax, cess or other levy on mineral rights or on mineral bearing lands, already deposited with the State Government or recovered by it before such commencement, shall not be liable to be refunded.". 5. In section 13 of the principal Act, in sub-section (2), after clause (t), the following clause shall be inserted, namely:- "(ta) the conditions or restrictions on imposition of tax, cess or such other levy under sub-section (1) of section 9D;”. DR. RAJIV MANI, Secretary to the Govt. of India. UPLOADED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI-110002 AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI-110054. MGIPMRND-519 GI-17.08.2026 67 of 1957.