Statutory Library
Acts, rules, regulations and all government forms for Indian tax compliance — updated to June 2026.
All (45)Income Tax (6)GST (5)TDS/TCS (2)Companies Act (1)LLP Act (1)FEMA (4)Customs (1)SEBI (3)ICAI (6)Accounting (4)AML (2)Other (10)
TDS/TCS
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.
TDS/TCS
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.