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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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.
Links open the official government websites. Summaries are for general information; always read the original document.