Statutory Library
Acts, rules, regulations and all government forms for Indian tax compliance — updated to June 2026.
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
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.