Acts & Rules

Always read the law from the official source, where the latest amended version is kept.

The Income-tax Act, 2025 applies from 1 April 2026 and replaces the Income-tax Act, 1961 for later periods. The 1961 Act still governs earlier assessment years, so older matters need both.

Direct taxes

Income Tax Department: Acts, Rules and notificationsIncome-tax Act, Income-tax Rules, circulars, notifications
Income Tax e-filing portalFiling, e-proceedings, forms, FAQs

Indirect taxes (GST)

CBICCGST Act and Rules, IGST Act, customs, notifications and circulars
GST portalActs, rules, notifications, rate information
GST CouncilCouncil decisions and meeting outcomes

Corporate laws

Ministry of Corporate AffairsCompanies Act, 2013, LLP Act, 2008 and their rules, notifications

FEMA

RBI: Foreign Exchange Management ActAct, rules, regulations, master directions, notifications

Insolvency

IBBI: Insolvency and Bankruptcy CodeThe Code with amendments, rules, regulations

Labour laws

Ministry of Labour and EmploymentLabour codes and related rules
EPFOProvident fund scheme and rules
ESICEmployees' State Insurance Act and regulations

VAT (Gujarat)

Gujarat Commercial Tax DepartmentGujarat VAT Act and Rules, circulars, notifications

All central Acts

India CodeGovernment repository of central and State Acts