Statutory Knowledge Bank &
Regulatory Repository
Authoritative legal acts, statutory rules, real-time gazette notifications, FY 2026–2027 tax rate cards, and compliance due dates verified directly from official Government portals.
Explore by Regulatory Practice Domain
Categorized codifications covering Indian direct, indirect, corporate, labour, and commercial jurisprudence.
Direct Tax
Income-tax Act 2025, historic 1961 provisions, international tax, transfer pricing, and TDS/TCS framework.
GST Laws
Central GST, Integrated GST, UTGST, Compensation Cess, rules, HSN classifications, and circulars.
Customs & Indirect Tax
Customs Act 1962, Customs Tariff, legacy Central Excise and Service Tax surviving provisions.
Corporate & Commercial Laws
Companies Act 2013, 1956 historical context, LLP Act, SEBI, IBC, FEMA, RERA, and DPDP Act 2023.
Labour Codes & Employment
Code on Wages, Industrial Relations, Social Security, and OSH Codes alongside surviving legacy labor acts.
State VAT & Local Laws
Legacy State Value Added Tax laws, Central Sales Tax, and petroleum/alcohol surviving provisions.
Other Commercial Statutes
MSMED Act 2006, Negotiable Instruments Act 1881, SARFAESI Act, Arbitration, and Consumer Protection.
Latest Notifications & Circulars
Income-tax Act, 2025
The modernized, direct-tax codification consolidating assessment procedures, Section 115BAC default regime, digital asset taxation, and global minimum tax provisions.
Income-tax Act, 1961 (Historical / Transitional Reference)
The principal historical direct tax statute governing assessment years prior to AY 2026-27, preserved for ongoing appeals, pending scrutinies, and reassessments.
Central Goods and Services Tax Act, 2017
The unified statutory legislation levying tax on intra-state supplies of goods and services across India, including ITC restrictions, e-invoicing, and ASMT notice resolution.
Companies Act, 2013
Primary corporate statute governing incorporation, corporate governance, financial statement disclosures, statutory audits, CSR compliance, and MCA filings in India.
Code on Wages, 2019
Consolidates and subsumes four legacy labour enactments: Payment of Wages Act, Minimum Wages Act, Payment of Bonus Act, and Equal Remuneration Act.
Micro, Small and Medium Enterprises Development Act, 2006 (MSMED)
Statutory framework governing MSME classifications, prompt payment mandate under Section 15 & 16, compound interest at 3x bank rate, and Section 43B(h) disallowance linkage.
Upcoming Due Dates
Deposit of tax deducted/collected at source for the preceding calendar month using Challan ITNS 281.
Mandatory filing of details of outward supplies of goods and services for regular monthly filers.
Remittance of Employee and Employer Provident Fund and State Insurance contributions for the previous month.
Summary return self-assessing tax liability, claiming verified GSTR-2B Input Tax Credit, and electronic cash ledger discharge.
What Changed in 2026–2027 Laws?
Side-by-side comparative analysis of revised Section 115BAC slabs, ₹5Cr GST e-invoicing threshold, and fast-track MCA merger provisions.
Official Government Statutory Portals
Direct access to authoritative central boards, gazette repositories, and statutory e-filing engines.
Income Tax Department (CBDT)
Official direct taxes portal for e-filing, AIS, statutory circulars, and notifications.
Central Board of Indirect Taxes & Customs (CBIC)
Apex indirect tax body publishing GST notifications, Customs tariffs, and circulars.
GST Common Portal (GSTN)
Statutory filing portal for GSTR-1, GSTR-3B, GSTR-9, e-way bills, and ITC reconciliations.
Ministry of Corporate Affairs (MCA)
Regulatory portal for company incorporation, ROC annual filings, DIR-3 KYC, and MCA-21 v3.
Reserve Bank of India (RBI)
Central bank issuing FEMA master directions, export-import reporting, and FDI compliances.
Securities & Exchange Board of India (SEBI)
Securities regulator governing LODR disclosures, corporate governance, and takeovers.
The information, acts, rules, circulars, notifications, tax rates, and calculators provided in this Knowledge Bank are intended strictly for general educational and informational purposes. Laws, statutory rules, rate matrices, procedures, and statutory due dates may change through subsequent government notifications, official circulars, parliamentary amendments, or judicial rulings.
Taxpayers are strongly advised to verify the latest official gazette publication or consult a qualified Chartered Accountant / legal counsel before executing financial decisions or statutory submissions based on this data.