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”.
Next due: AOC-4 financial statements — 30 Oct (4 days)
Mon–Sat · 10:00am–07:00pminfo@caworks.in
Acts, rules and amendments
Rules & Regulations
The original Acts and Rules for GST, income tax, company law, FEMA, labour and more – with copies of the official documents and every amendment, checked automatically on India Code and the ministry websites.
Acts and rules 22
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.
ActGST
Central Goods and Services Tax Act, 2017
The main GST law for supplies within a State: registration, invoices, returns, input tax credit, payment, refunds, audit, demands and appeals.
ActGST
Integrated Goods and Services Tax Act, 2017
GST on supplies between States, imports and exports, and the rules that decide the place of supply.
ActMCA
Limited Liability Partnership Act, 2008
Formation and running of LLPs: partners and designated partners, the LLP agreement, accounts, annual return (Form 11) and statement of accounts (Form 8).
ActRBI / FEMA
Foreign Exchange Management Act, 1999
Rules for dealings in foreign exchange: foreign investment into India, overseas investment, external borrowing, exports, imports and remittances.
ActGeneral
Insolvency and Bankruptcy Code, 2016
Time-bound resolution or liquidation of companies, LLPs, firms and individuals that cannot pay their debts.
ActLabour
Employees’ Provident Funds and Miscellaneous Provisions Act, 1952
Provident fund, pension and insurance for employees: which employers must register, contribution rates and monthly ECR filing.
ActLabour
Employees’ State Insurance Act, 1948
Health and cash benefits for employees through ESIC, with monthly contributions by employers and employees.
ActLabour
Code on Social Security, 2020
Brings provident fund, ESI, gratuity, maternity benefit and gig-worker schemes under one labour code.
ActDGFT
Customs Act, 1962
Import and export of goods: duty, valuation, clearance, warehousing, baggage, refunds, confiscation and penalties.
ActGeneral
Indian Partnership Act, 1932
Partnership firms: the partnership deed, rights and duties of partners, registration of the firm, and dissolution.
ActGeneral
Foreign Contribution (Regulation) Act, 2010
Which NGOs may accept foreign donations, FCRA registration and renewal, the designated bank account and the annual FC-4 return.
Notifications, circulars and orders 32
AdvisoryIncome Tax
CBDT Notification No. 133/2026 amends the 1988 notification to specify that Joint Commissioners (Appeals) and Additional Commissioners (Appeals) shall be subordinate to the jurisdictional Principal Chief Commissioner or Chief Commissioner of Income-tax
Income Tax e-filing portal has issued Notification No. 133/2026. The advisory concerns CBDT amends the 1988 notification to specify that Joint Commissioners (Appeals) and Additional Commissioners (Appeals) shall be subordinate to the jurisdictional Principal Chief Commissioner or Chief Commissioner of Income-tax.
NotificationRBI / FEMA
Reserve Bank of India (Commercial Banks – Forthcoming Instructions) Second Amendment Directions, 2026
RBI has issued a notification dated 23 Oct 2026. The notification concerns reserve Bank of India (Commercial Banks – Forthcoming Instructions) Second Amendment Directions, 2026.
NotificationRBI / FEMA
Delegation of Compounding of certain Contraventions under FEMA, 1999 to Regional Offices of the Reserve Bank
RBI has issued a notification dated 23 Oct 2026. The notification concerns delegation of Compounding of certain Contraventions under FEMA, 1999 to Regional Offices of the Reserve Bank.
AdvisoryIncome Tax
Return / Forms applicable to me
Income Tax e-filing portal has issued an advisory. The advisory concerns return / Forms applicable to me. Also, for the purpose of withdrawal of such option i.e. re-entering into default tax regime (New Tax regime) shall also be done by way of furnishing Form No.10-IEA on or before the due date specified u/s 139(1)of the Income Tax Act,1961 for furnishing return of income.
Press releaseGST
Press Release Regarding Recommendations of the 57th Meeting of the GST Council
GST Council has issued a press release. The press release concerns press Release Regarding Recommendations of the 57th Meeting of the GST Council.
Press releaseGST
101st Constitutional Amendment Act, 2016
GST Council has issued a press release. The press release concerns 101st Constitutional Amendment Act, 2016. After article 246 of the Constitution, the following article shall be inserted, namely:— "246A.
Press releaseGST
View (Format: pdf, Size: 27.04 MB)
GST Council has issued a press release. The press release concerns view (Format: pdf, Size: 27.04 MB).
Press releaseGST
View (Format: pdf, Size: 27.04 MB)
GST Council has issued a press release. The press release concerns view (Format: pdf, Size: 27.04 MB).
Press releaseGST
GST Council Meetings
GST Council has issued a press release. The press release concerns GST Council Meetings.
CircularGST
Advisory on exercising due diligence for issuance of notices under Section 73/74 of CGST/SGST/UTGST Act and timely completion of adjudication thereof.
GST Council has issued a circular. The circular concerns advisory on exercising due diligence for issuance of notices under Section 73/74 of CGST/SGST/UTGST Act and timely completion of adjudication thereof.
CircularGST
Advisory on Coordination Between State Tax Authorities and Central Tax Authorities in Cases of GST Evasion on Tobacco and Tobacco Products.
GST Council has issued a circular. The circular concerns advisory on Coordination Between State Tax Authorities and Central Tax Authorities in Cases of GST Evasion on Tobacco and Tobacco Products.
NotificationGST
Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025
GST Council has issued Notification No. 11/2025-Central Tax. It notifies Central Goods and Services Tax (Second Amendment) Rules 2025.
NotificationGST
Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025
GST Council has issued Notification No. 11/2025-Central Tax. It notifies Central Goods and Services Tax (Second Amendment) Rules 2025.
NotificationGST
101st Constitutional Amendment Act, 2016
GST Council has issued a notification. The notification concerns 101st Constitutional Amendment Act, 2016. After article 246 of the Constitution, the following article shall be inserted, namely:— "246A.
NotificationRBI / FEMA
Reserve Bank of India (Commercial Banks - Miscellaneous) Second Amendment Directions, 2026
RBI has issued a notification dated 19 Oct 2026. The notification concerns reserve Bank of India (Commercial Banks - Miscellaneous) Second Amendment Directions, 2026.
NotificationRBI / FEMA
Reserve Bank of India (Small Finance Banks - Miscellaneous) Amendment Directions, 2026
RBI has issued a notification dated 19 Oct 2026. The notification concerns reserve Bank of India (Small Finance Banks - Miscellaneous) Amendment Directions, 2026.
NotificationRBI / FEMA
Implementation of Section 51A of UAPA, 1967: Updates to UNSC’s 1267/ 1989 ISIL (Da'esh) & Al-Qaida Sanctions List: Amendment of 03 Entries
RBI has issued a notification dated 19 Oct 2026. The notification concerns implementation of Section 51A of UAPA, 1967: Updates to UNSC’s 1267/ 1989 ISIL (Da'esh) & Al-Qaida Sanctions List: Amendment of 03 Entries.
Press releaseGST
FAQs on recommendations of GST Council made in its 57th meeting on 08.10.2026.
GST Council has issued a press release dated 8 Oct 2026. The press release concerns FAQs on recommendations of GST Council made in its 57th meeting on 08.10.2026. Furthermore, a detailed FAQ on various issues pertaining to GST registration application and its processing , shall be clarified through a circular 3.
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.