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Acts, Rules, Forms & Bulletins Library

Access curated Indian statutory bare acts, procedural rules, tax audit schemas, and CA technical bulletins with instant full-text search.

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Found 9 statutory documentsUpdated as of August 2026
Bare ActIncome Tax
Ref: Act No. 43 of 1961

Income-tax Act, 1961 (Updated with Finance Act 2024 & 2025)

The primary legislation governing taxation of individuals, corporate entities, partnerships, LLPs, and trusts in India.

Updated: August 2026Statutory Bare Act Reference
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Bare ActGST
Ref: Act No. 12 of 2017

Central Goods and Services Tax (CGST) Act, 2017

The principal indirect tax act levying tax on intra-state supplies of goods and services across India.

Updated: August 2026Statutory Bare Act Reference
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Bare ActCorporate Governance
Ref: Act No. 18 of 2013

Companies Act, 2013 (As Amended by MCA 2024)

Governs corporate incorporation, management responsibilities, board meetings, statutory audit, and winding up.

Updated: July 2026Statutory Reference
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Rules & RegulationsIncome Tax
Ref: Notification No. S.O. 969 / 1962

Income-tax Rules, 1962 (Updated Valuation & Procedures)

Prescribes detailed computational rules, perquisite valuations, HRA formulas (Rule 2A), and Form 16 timelines.

Updated: June 2026Procedural Rules Reference
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Rules & RegulationsGST
Ref: Notification No. 3/2017 - Central Tax

Central Goods and Services Tax Rules, 2017

Procedural rules governing GST invoices, e-way bills (Rule 138), input tax credit reversals (Rule 42/43), and refund claims.

Updated: July 2026Procedural Rules Reference
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Statutory Form & GuideIncome Tax
Ref: Income Tax Rules, 1962 — Rule 31

Form 16 & Form 16A TDS Certificate Guide & TRACES Format

Comprehensive structure of Part A (TRACES authenticated) and Part B (salary breakdown) TDS certificates.

Updated: July 2026TRACES Utility & Sample Format
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Statutory Form & GuideIncome Tax & Audit
Ref: Income Tax Rules, 1962 — Rule 6G

Tax Audit Report Form 3CA / 3CB & Form 3CD Particulars

Standardized 44-clause statement of particulars required to be certified by a Chartered Accountant under Section 44AB.

Updated: June 2026ICAI Audit Format Schema
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Practice BulletinDirect & Indirect Tax
Ref: Finance Act, 2025

Union Budget 2025: Key Tax Amendments, Slab Revisions & Business Impact

In-depth analysis of enhanced standard deduction (₹75,000), revised New Tax Regime brackets, and MSME concessions.

Updated: August 2026CA Technical Advisory Bulletin
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Departmental CircularIncome Tax
Ref: CBDT Circular No. 04/2024

CBDT Circular: Practical Guidelines on Section 43B(h) MSME Disallowance

Clarification regarding applicability of 45-day payment rule strictly to Micro and Small enterprises, excluding Medium enterprises and traders.

Updated: July 2026Official Circular Analysis
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