Statutory Library
Acts, rules, regulations and all government forms for Indian tax compliance — updated to June 2026.
Chartered Accountants Act, 1949
Constitutes ICAI; governs membership, Certificate of Practice, the First & Second Schedules (professional & other misconduct) and the disciplinary mechanism.
Effective from: 01 July 1949
Chartered Accountants Regulations, 1988
Detailed rules on articleship, examinations, Certificate of Practice, fees, election to Council and procedural matters under the CA Act.
Effective from: 01 January 1988
Code of Ethics (latest edition)
Fundamental principles, independence, conflicts of interest, fees, advertising and the conceptual framework binding on every ICAI member.
Council General Guidelines, 2008
Practice ceilings (e.g. tax audit limits), KYC norms, opinion on financial statements, branch audit fees and related conduct directions.
Effective from: 01 January 2008
UDIN Guidelines
Mandatory Unique Document Identification Number for certificates, audit reports and attest functions to curb forgery of CA-signed documents.
Peer Review & Quality — SQC 1 / NFRA
Mandatory peer review for specified practice units and firm-level quality control over engagements. NFRA standards apply to listed and public-interest entities.
Accounting Standards (AS 1–29)
Applicable to non-Ind AS entities; notified via Companies (Accounting Standards) Rules, 2021 and issued by ICAI.
Effective from: 01 April 2021
Indian Accounting Standards (Ind AS)
IFRS-converged standards notified under the Companies (Indian Accounting Standards) Rules, 2015 for companies meeting specified thresholds.
Effective from: 01 April 2015
Standards on Auditing (SA), SRE, SAE, SRS
The complete suite of engagement standards governing audits, reviews, assurance and related services issued by ICAI's Auditing and Assurance Standards Board.
CARO 2020 — Companies (Auditor's Report) Order
Additional matters auditors must address in statutory audit reports of companies, notified by MCA. Applies from FY 2019-20 onwards.
Effective from: 01 April 2020
Income-tax Act, 2025 (NEW — effective FY 2026-27)
New direct-tax code (536 sections, 23 chapters) effective 01.04.2026 and applicable from FY 2026-27. Slabs and principles largely unchanged from 1961 Act.
Effective from: 01 April 2026
Income-tax Act, 1961
Still governs FY 2025-26 and earlier years — assessments, appeals, reassessments and disputes for legacy periods. Keep both Acts handy during transition.
Effective from: 01 April 1961
Income-tax Rules (2025 / 1962)
Procedural and computational rules, prescribed forms, TDS/TCS mechanics, and reports under the respective Acts. Updated continuously via CBDT notifications.
Finance Act (Annual)
Yearly amendments to tax rates, thresholds and provisions — the single most frequently updated reference for practitioners.
Black Money (Undisclosed Foreign Income & Assets) Act, 2015
Taxation and severe penalties on undisclosed foreign income and assets; increasingly relevant for HNI and NRI clients.
Effective from: 01 July 2015
Prohibition of Benami Property Transactions Act, 1988
Governs benami transactions and confiscation; extensively amended in 2016 and increasingly invoked in tax investigations.
Effective from: 19 May 1988
CGST Act, 2017 + CGST Rules
Core GST charging, registration, ITC, invoicing, returns, assessment and appeals framework for intra-state supply of goods and services.
Effective from: 01 July 2017
IGST Act, 2017
Levy on inter-state supplies, imports and exports; place-of-supply rules and apportionment of revenue between Centre and States.
Effective from: 01 July 2017
UTGST Act & GST (Compensation to States) Act, 2017
GST in Union Territories and the compensation cess mechanism. Compensation cess extended beyond June 2022 to repay COVID loans.
Effective from: 01 July 2017
J&K SGST Act + State Rules
State GST law applicable to supplies within the Union Territory of Jammu & Kashmir. Keep alongside CGST/IGST Acts for J&K-based practice.
Effective from: 08 July 2017
ICAI — GST Act(s) & Rule(s): Bare Law
ICAI's consolidated bare-law publication for GST, periodically revised to the latest Finance Act. Recommended as a single-document reference.
Customs Act, 1962 + Customs Tariff Act, 1975
Import/export duty, valuation, classification, clearance and appeals — for clients in foreign trade or with customs compliance needs.
Effective from: 01 February 1962
Companies Act, 2013 + Rules
Incorporation, governance, audit, accounts, directors, meetings, CSR, mergers and winding-up. The central corporate statute, with major 2017/2020 amendments.
Effective from: 12 September 2013
Limited Liability Partnership Act, 2008 + Rules
Formation, conversion from company/partnership, compliance, Annual Return (Form 11), accounts filing (Form 8) and dissolution of LLPs.
Effective from: 01 April 2009
Indian Partnership Act, 1932
Rights, duties and registration of traditional partnership firms. Still widely used for CA firms, law firms and trading partnerships.
Effective from: 01 October 1932
Indian Contract Act, 1872
Foundational law on agreements, consideration, performance and breach underlying all commercial dealings and engagement letters.
Effective from: 01 September 1872
Sale of Goods Act, 1930 & Negotiable Instruments Act, 1881
Sale-of-goods rules; cheques, promissory notes and Section 138 NI Act dishonour matters — relevant for client advisory and litigation support.
Insolvency & Bankruptcy Code, 2016
Corporate and individual insolvency resolution, liquidation and the role of resolution professionals (IPs). CAs qualify as IPs.
Effective from: 01 December 2016
Competition Act, 2002
Anti-competitive agreements, abuse of dominance and merger control regulated by CCI. Relevant for M&A advisory engagements.
Effective from: 13 January 2003
SEBI Act, 1992
Establishes SEBI as the umbrella regulator for the securities market. Essential for any listed-entity or capital-market engagement.
Effective from: 12 April 1992
SEBI (LODR) Regulations, 2015
Listing Obligations & Disclosure Requirements — continuous disclosure, governance and corporate governance norms for all listed entities.
Effective from: 02 September 2015
SEBI (ICDR) Regulations, 2018
Issue of Capital & Disclosure Requirements governing IPOs, rights issues, further public offers, private placements and preferential allotments.
Effective from: 10 November 2018
Foreign Exchange Management Act, 1999
Regulates forex transactions, FDI/ODI, external commercial borrowings and current/capital account dealings. Replaces FERA.
Effective from: 01 June 2000
FEMA Rules, Regulations & Master Directions
RBI's operative directions implementing FEMA — updated continuously. Master Directions consolidate all circulars on a topic.
Consolidated FDI Policy
DPIIT's sector-wise foreign-investment policy framework. Updated annually or as needed. Essential for structuring inbound investment.
Foreign Contribution (Regulation) Act, 2010
Governs receipt and use of foreign contributions by NGOs/trusts — relevant for FCRA audit and compliance engagements.
Effective from: 27 September 2010
Prevention of Money Laundering Act, 2002
Defines money laundering, attachment/confiscation, and reporting duties for specified professionals (including CAs for certain activities).
Effective from: 01 July 2005
ICAI AML Guidelines for Members
How CAs must apply customer due diligence and file STRs when carrying out specified financial transactions covered by PMLA.
Indian Stamp Act, 1899 & Registration Act, 1908
Stamp duty and registration of instruments — relevant to deeds, agreements, share transfers and property work for clients.
MSMED Act, 2006
MSME classification, delayed-payment (45-day rule) provisions and mandatory disclosure in company financial statements under Schedule III.
Effective from: 02 October 2006
Labour Codes — Wages, Social Security, IR, OSH
Four consolidated labour codes plus EPF & ESI laws — for payroll, PF/ESI compliance and advisory engagements.
Information Technology Act, 2000
Digital signatures, electronic records and e-filing validity underpinning online compliance. DSC requirements flow from this Act.
Effective from: 17 October 2000
Digital Personal Data Protection Act, 2023
Obligations on processing personal data of Indian residents — increasingly relevant to CA firm data practices and client data handling.
Effective from: 11 August 2023
TDS/TCS Provisions — Sections 192–206CCA (ITA 2025 / 1961)
Comprehensive TDS/TCS deduction, collection, deposit, challan, return and certificate obligations under both the new and old Income-tax Acts.
Form 26Q, 24Q, 27Q, 27EQ — TDS/TCS Returns
Quarterly TDS/TCS returns mandatory for all deductors/collectors. Filed via NSDL/TRACES. Due dates: 31 Jul, 31 Oct, 31 Jan, 31 May.
Official Portals — Quick Reference
Always download forms and bare acts from official portals — only the official version is authentic for professional and legal purposes.
The Income-tax Act, 2025 applies from FY 2026-27; the 1961 Act governs earlier years and pending matters.