ActIncome Tax
Income-tax Act, 2025
The new income-tax law. It replaces the Income-tax Act, 1961 from 1 April 2026 and uses a single “tax year”.
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Law library
Acts, rules, notifications and judgments
Original Acts, rules, circulars, notifications, orders and important court judgments for income tax, GST, company law, FEMA and labour laws – each linked to the official government source. New notifications appear here after our partners review them.
Acts and rules 11
RulesIncome Tax
Income-tax Rules, 2026
Rules and forms made under the Income-tax Act, 2025.
ActIncome Tax
Income-tax Act, 1961
Still applies to income up to FY 2025-26 (assessment year 2026-27) and to assessments, appeals and penalties for those years.
RulesIncome Tax
Income-tax Rules (all, including the Income-tax Rules, 1962)
All rules issued under the income-tax law, on the Income Tax Department website.
ActIncome Tax
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Tax and penalties on undisclosed foreign income and assets.
ActIncome Tax
Prohibition of Benami Property Transactions Act, 1988
Benami transactions, attachment and confiscation of benami property.
ActGST
Central GST Act, 2017, IGST Act, 2017 and GST Rules
The GST laws and rules, as published by the GST Council secretariat.
ActMCA
Companies Act, 2013
Incorporation, management, accounts, audit and closure of companies.
ActMCA
Limited Liability Partnership Act, 2008 and other MCA Acts and Rules
The LLP Act and the Ministry’s consolidated e-book of Acts, Rules and Regulations.
ActRBI / FEMA
FEMA Master Directions
RBI’s consolidated directions under the Foreign Exchange Management Act, 1999 – foreign investment, ODI, ECB, exports and imports.
ActGeneral
India Code – every central Act
The official database of all central (and many state) Acts with their amendments.
Notifications, circulars and orders 14
NotificationGST
57th GST Council meeting recommends process reforms
The Council met at Bharat Mandapam, New Delhi, chaired by the Union Finance Minister, its first meeting since the GST 2.0 rate overhaul of September 2025.
NotificationIncome Tax
Tax audit and ITR due dates extended for AY 2026-27
The tax audit report is now due on 21 October 2026 (earlier 30 September), and returns of audited taxpayers on 21 November 2026 (earlier 31 October). Given effect by CBDT Circular No. 07/2026.
NotificationIncome Tax
Income-tax Act, 2025 is now in force
The new Act replaced the 1961 Act from 1 April 2026, with the Income-tax Rules, 2026 notified on 20 March. “Tax Year” replaces previous year and assessment year. Returns for FY 2025-26 remain under the old Act.
NotificationIncome Tax
Forms renumbered, tax audit forms consolidated
Under the new Rules, forms 3CA, 3CB and 3CD are consolidated into a single Form 26 for Tax Year 2026-27 onwards. Older years keep the old forms.
NotificationGST
Returns older than three years are barred
The GST portal no longer accepts returns filed after three years from their due date. Pending GSTR-1, GSTR-3B and annual returns should be cleared before they time out.
NotificationGST
GST 2.0 two-slab rate structure
Most goods and services moved to 5% and 18%, with a special 40% rate for a limited set of demerit and luxury goods replacing the 28% slab plus cess.
NotificationGeneral
e-Gazette of India
Official Gazette where every notification takes legal effect.
NotificationGST
CGST notifications (all years)
Central tax notifications with the official PDFs.
CircularGST
GST circulars and advisories
Clarifications issued on GST law and procedure.
OrderGST
GST Council meetings and recommendations
Minutes, agenda and recommendations of every GST Council meeting.
NotificationIncome Tax
CBDT notifications, circulars and press releases (official feeds)
Live lists of income-tax notifications, circulars and press releases.
Press releaseIncome Tax
Income-tax Act, 2025 comes into force from 1 April 2026
Press release on the start of the new Act.
NotificationRBI / FEMA
RBI notifications
All notifications and circulars issued by the RBI.
NotificationMCA
Annual filing window for companies is open
With AGMs held by 30 September 2026, AOC-4 falls due by 30 October and MGT-7 by 29 November. OPCs file AOC-4 within 180 days of year end. Filing is on the MCA V3 portal.
Judgments 5
JudgmentIncome Tax
Union of India v. Rajeev Bansal
Explained how the time limits for reassessment notices apply after the Finance Act, 2021 and the Taxation and Other Laws (Relaxation and Amendment) Act, 2020.
JudgmentGST
Chief Commissioner of CGST v. Safari Retreats Pvt Ltd
On input tax credit for constructing immovable property used for renting: a building can be “plant” depending on its function. Parliament later amended section 17(5)(d) with retrospective effect through the Finance Act, 2025.
JudgmentGST
Union of India v. Mohit Minerals Pvt Ltd
GST Council recommendations are persuasive, not binding; IGST on ocean freight under reverse charge for imports on CIF basis was struck down.
JudgmentIncome Tax
Union of India v. Ashish Agarwal
Reassessment notices issued under the old section 148 after 1 April 2021 were treated as show-cause notices under the new section 148A, and assessing officers were allowed to proceed under the new procedure.
JudgmentIncome Tax
Vodafone International Holdings B.V. v. Union of India
Held that the offshore transfer of shares was not taxable in India under the law as it then stood; the later retrospective amendment was withdrawn by the Taxation Laws (Amendment) Act, 2021.
Links open the official government websites. Summaries are for general information; always read the original document.