Acts & Reference
Authoritative access to the statutory frameworks governing modern fiscal operations.
Direct Tax
Income tax and related direct tax legislation
Income Tax Act, 2025 (New)
The new Income Tax Act 2025 replacing the 1961 Act, effective from the notified date.
Income Tax Act, 1961
The principal act governing income tax in India (being replaced by the 2025 Act).
Finance Act (Annual)
Annual act implementing budget proposals on taxation.
Black Money Act, 2015
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act.
Benami Transactions Act, 1988
Prohibits benami transactions and provides for confiscation of benami properties.
Income Tax Rules, 1962
Rules framed under the Income Tax Act, 1961.
Goods & Services Tax
GST acts, rules, and notifications
Central GST Act, 2017 (CGST)
Governs levy and collection of CGST on intra-state supplies.
Integrated GST Act, 2017 (IGST)
Governs levy and collection of IGST on inter-state supplies.
GST Compensation Cess Act, 2017
Provides for levy of cess to compensate states for loss of revenue from GST implementation.
CGST Rules, 2017
Rules framed under the Central GST Act.
GST Rate Schedules
Classification of goods and services under various GST rate slabs.
Corporate & Allied Laws
Company law, IBC, SEBI and Labour regulations
Companies Act, 2013
Primary legislation governing companies and their compliance in India.
LLP Act, 2008
Governing act for Limited Liability Partnerships.
Insolvency & Bankruptcy Code
Legal framework for time-bound insolvency resolution.
SEBI Act, 1992
Regulations for the protection of interests of investors in securities.
Code on Wages, 2019
Consolidates and amends laws relating to wages and bonus.
FEMA Act & Regulations
Regulates foreign exchange transactions and external trade.
TDS Rate Chart
Complete TDS rates under various sections
Income Tax Slab Rates
Old vs New regime tax slabs comparison
GST Rate Finder
HSN/SAC wise GST rates for goods and services
Cost Inflation Index
CII table for capital gains computation
Depreciation Rates
IT Act depreciation rates for various asset classes
Tax Calendar & Due Dates
Key compliance deadlines for IT, GST, ROC, PF, ESI
Income Tax Slabs — At a Glance
Income Tax Act, 1961 — Old Regime (FY 2025-26)
| Income Slab | Rate |
|---|---|
| Up to Rs. 2,50,000 | Nil |
| Rs. 2,50,001 - 5,00,000 | 5% |
| Rs. 5,00,001 - 10,00,000 | 20% |
| Above Rs. 10,00,000 | 30% |
Deductions available: 80C (Rs. 1.5L), 80D, 80E, 80G, HRA, LTA, NPS, Sec 24, etc.
IT Act, 1961 — New Regime u/s 115BAC (FY 2025-26)
| Income Slab | Rate |
|---|---|
| Up to Rs. 3,00,000 | Nil |
| Rs. 3,00,001 - 7,00,000 | 5% |
| Rs. 7,00,001 - 10,00,000 | 10% |
| Rs. 10,00,001 - 12,00,000 | 15% |
| Rs. 12,00,001 - 15,00,000 | 20% |
| Above Rs. 15,00,000 | 30% |
Standard deduction: Rs. 75,000. Employer NPS u/s 80CCD(2) allowed.
New Income Tax Act, 2025 (Effective from notified date)
| Income Slab | Rate |
|---|---|
| Up to Rs. 4,00,000 | Nil |
| Rs. 4,00,001 - 8,00,000 | 5% |
| Rs. 8,00,001 - 12,00,000 | 10% |
| Rs. 12,00,001 - 16,00,000 | 15% |
| Rs. 16,00,001 - 20,00,000 | 20% |
| Rs. 20,00,001 - 24,00,000 | 25% |
| Above Rs. 24,00,000 | 30% |
GST Rate Structure
Key Differences
| FEATURE | OLD REGIME | NEW REGIME |
|---|---|---|
| Basic Exemption | Rs. 2.5L | Rs. 4L |
| Standard Deduction | Rs. 50,000 | Rs. 75,000 |
| Section 80C | Available | Not Available |
| Rebate u/s 87A | Up to Rs. 5L | Up to Rs. 12L |
Important Portals
Income Tax Act, 2025 (New)
File ITR, view Form 26AS, tax credit statement...
GST Portal
GST registration, returns, refunds, e-way bills
MCA Portal
Company registration, annual filings, LLP forms...
TRACES
TDS/TCS statements, Form 16/16A download
EPFO Portal
PF balance, claims, UAN management
ESIC Portal
ESI contributions, claims, hospital list
Regulatory Bodies
ICAI
Institute of Chartered Accountants of India
CBDT
Central Board of Direct Taxes
CBIC
Central Board of Indirect Taxes and Customs
RBI
TDS/TCS statements, Form 16/16A download
SEBI
Securities and Exchange Board of India
IBBI
Insolvency and Bankruptcy Board of India