Tax Rules, Statutory Law & Official Circulars Hub
The verified statutory repository of Indian Direct and Indirect Tax laws: explore official CBDT circulars, CBIC GST notifications, court rulings, and standard operating procedures.
Income Tax Statutory Rules
Direct TaxStatutory provisions of the Income Tax Act 1961: Section 10 exemptions, Section 80 deductions, Section 87A rebate, and surcharge caps.
GST Statutory Rules & Law
Indirect TaxCGST/SGST/IGST Act statutory provisions, Place of Supply rules, Section 16/17 Input Tax Credit, and Reverse Charge Mechanism.
TDS Statutory Rules & Matrix
WithholdingChapter XVII-B withholding provisions: Section 192, 194C, 194J, 194I, 194H, 194Q, and Section 206AA non-PAN rates.
Business Tax Statutory Law
CommercialProfits & Gains of Business or Profession (PGBP), Section 44AD/44ADA presumptive schemes, Section 44AB tax audits, and corporate tax rates.
Startup Tax Provisions
StartupsDPIIT Section 80-IAC 3-year tax holiday, Section 56(2)(viib) angel tax status, and ESOP perquisite tax deferral rules.
Educational Tax Knowledge Centre
KnowledgeCitizen-friendly educational library breaking down complex Indian tax concepts into simple guides.