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Statutory Enactments & Principal Codes (6 Sectors)

Central & State Acts Catalog

Explore codified tax, indirect tax, corporate, insolvency, labour, and commercial legislation governing FY 2026–2027 operations, alongside transitional historical codes.

Legislative Status Protocol: Acts tagged as CURRENT represent the operative law for assessment and compliance. Acts tagged as HISTORICAL (e.g. Income-tax Act, 1961) are preserved verbatim for ongoing appellate litigation, Section 148 notices, and pre-2026 scrutiny assessments.
CURRENT
CBDTCurrent LawStatutory Law

Income-tax Act, 2025

The modernized, direct-tax codification consolidating assessment procedures, Section 115BAC default regime, digital asset taxation, and global minimum tax provisions.

Act No. 12 of 2025Enacted 2026
HISTORICAL
CBDTCurrent LawStatutory Law

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.

Act No. 43 of 1961Enacted 1962
CURRENT
CBICCurrent LawStatutory Law

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.

Act No. 12 of 2017Enacted 2017
CURRENT
MCACurrent LawStatutory Law

Companies Act, 2013

Primary corporate statute governing incorporation, corporate governance, financial statement disclosures, statutory audits, CSR compliance, and MCA filings in India.

Act No. 18 of 2013Enacted 2014
CURRENT
LABOUR_MINISTRYCurrent LawStatutory Law

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.

Act No. 29 of 2019Enacted 2026
CURRENT
GAZETTE_OF_INDIACurrent LawStatutory Law

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.

Act No. 27 of 2006Enacted 2006

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Statutory & General Information Notice Updated for FY 2026–2027

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.

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Statutory Acts & Principal Codes 2026–2027 | Knowledge Bank | Thabrez Tax Consulting