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