Indian Statutory Codex & Regulatory Learning Hub
An authoritative educational repository and interactive legal evaluator hub covering direct and indirect taxation, corporate jurisprudence, cross-border FEMA, banking covenants, and private family trusts with sovereign citations.
Client Regulatory Decision Tools
Instant, client-side compliance evaluations under prevailing Indian tax and corporate statutes.
Section 43B(h) MSME 45-Day Payment Rule Evaluator
Determine tax deductibility of vendor payments, disallowance for the Assessment Year, and mandatory compound interest liabilities.
Indian Legislative & Regulatory Compendium
Direct official sovereign source citations to Acts, Rules, and Regulatory Authorities.
Direct Taxation & Wealth Acts
Income-tax Act, 1961
Principal statutory legislation governing direct taxation of individuals, corporate entities, firms, trusts, transfer pricing, search assessments (Section 132), and TDS.
Black Money (Undisclosed Foreign Income & Assets) Act, 2015
Statutory regime governing undisclosed foreign income and assets, Schedule FA mandatory reporting, 30% tax + 90% penalty, and ₹10 Lakh statutory non-disclosure penalties.
Prohibition of Benami Property Transactions Act, 1988
Statutory framework prohibiting benami property transactions, attachment and confiscation of benami properties, and adjudication mechanisms.
Indirect Taxes & Foreign Trade
Central Goods and Services Tax (CGST) Act, 2017
Unified indirect tax legislation governing intra-state supply of goods and services, Input Tax Credit (ITC), advance rulings, audits, and GST departmental litigation.
Integrated Goods and Services Tax (IGST) Act, 2017
Legislation governing inter-state commerce, cross-border import and export of services, Letter of Undertaking (LUT) zero-rated refunds, and place of supply rules.
Customs Act, 1962
Comprehensive legislation governing import/export duties, customs clearance valuation, Special Valuation Branch (SVB), and bonded warehousing.
Corporate Governance, Valuations & Insolvency
Companies Act, 2013 & Statutory Rules
Primary legislation governing company incorporations, Board governance, Statutory Audits, Section 247 IBBI Registered Valuations, mergers, and ROC compliance.
Limited Liability Partnership (LLP) Act, 2008
Statutory framework for formation and regulation of Limited Liability Partnerships combining corporate limited liability with partnership operational flexibility.
Insolvency and Bankruptcy Code, 2016 (IBC)
Consolidated insolvency resolution legislation governing Corporate Insolvency Resolution Process (CIRP), liquidation, and creditor rights before NCLT.
Banking, FEMA & Financial Markets
Foreign Exchange Management Act, 1999 (FEMA)
Legislation consolidating laws relating to foreign exchange, cross-border remittances, Inbound FDI reporting (FIRMS portal), External Commercial Borrowings (ECB), and ODI.
Prevention of Money Laundering Act, 2002 (PMLA)
Comprehensive legal framework for prevention of money laundering, confiscation of proceeds of crime, and reporting entity KYC obligations.
International Financial Services Centres Authority (IFSCA) Act, 2019
Unified regulatory framework for development and regulation of financial products, Family Investment Funds (FIF), and Alternative Investment Funds (AIF) in GIFT City IFSC.
Trusts, Succession, Data Protection & Profession
Indian Trusts Act, 1882
Governing statute for Private Family Trusts, trust deed creation, trustee fiduciary duties, asset protection, and promoter succession structures.
Digital Personal Data Protection (DPDP) Act, 2023
Comprehensive data protection legislation governing processing of digital personal data, fiduciary obligations, user consent, and client privacy.
Chartered Accountants Act, 1949
Statutory enactment regulating the profession of Chartered Accountants in India, disciplinary mechanisms, Code of Ethics, and Standards on Auditing.
Official Sovereign Source Attribution
Statutory acts and rules cited above link directly to sovereign repositories maintained by India Code (Ministry of Law and Justice), the Income Tax Department, the Ministry of Corporate Affairs, the Reserve Bank of India, and the Institute of Chartered Accountants of India.