The Mines and Minerals (Development and Regulation) Amendment Act, 2026 has received President’s assent on August 17, 2026, amending the Mines and Minerals (Development and Regulation) Act, 1957. The amendment will come into force on a date to be notified by the Central Government.

A key amendment is the insertion of Section 9D, which provides that State Governments cannot impose any tax, cess or other levy on mineral rights or mineral-bearing lands, whether based on mineral quantity, mineral value, royalty payable or otherwise, except in accordance with conditions or restrictions prescribed by the Central Government.

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The Act also provides that any such levy imposed by a State Government which was not deposited with or recovered by the State before the commencement of the Amendment Act shall be deemed invalid at all material times, notwithstanding anything contained in any other law or any judgment, decree or court order. However, amounts already deposited or recovered before commencement will not be refundable.

The amendment further introduces the definition of ‘mineral bearing land’ as land having mineral contents in accordance with parameters prescribed under Section 5(2)(a), and empowers the Central Government to prescribe conditions or restrictions governing such State levies.