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