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Acts & Rules

Important statutes and rules for taxation, corporate and financial compliance.

Important Acts & Rules

Key legislation governing taxation, corporate and financial compliance in India.

Direct Tax

Income Tax Act, 1961

The primary legislation governing income tax in India. Covers income computation, deductions, exemptions and assessment procedures.

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Income Tax Rules, 1962

Rules framed under the Income Tax Act governing procedures, forms and compliance requirements.

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Finance Act (Annual)

Annual legislation amending tax rates, exemptions and provisions for each financial year.

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GST & Indirect Tax

CGST Act, 2017

Central Goods and Services Tax Act governing levy and collection of tax on intra-state supply of goods or services.

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IGST Act, 2017

Integrated GST Act covering inter-state supply of goods and services.

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GST Rules, 2017

Rules governing registration, returns, invoicing, refunds and other procedural aspects of GST.

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Customs Act, 1962

Governs levy of customs duty on imports and exports.

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Corporate Law

Companies Act, 2013

Comprehensive law governing incorporation, management, directors, accounts and winding up of companies in India.

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LLP Act, 2008

Governs Limited Liability Partnerships — registration, management, rights and obligations of partners.

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Companies Rules, 2014

Rules under Companies Act covering procedures for incorporation, meetings, accounts, audit and other compliances.

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Labour & Social Security

Employees Provident Fund Act, 1952

Governs provident fund, pension and deposit-linked insurance for employees.

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ESI Act, 1948

Employees State Insurance Act covering medical, sickness, maternity and other benefits for insured persons.

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Payment of Gratuity Act, 1972

Provides for payment of gratuity to employees upon retirement, resignation or death.

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Foreign Exchange & FEMA

FEMA, 1999

Foreign Exchange Management Act governing foreign exchange transactions, remittances and investments.

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FCRA, 2010

Foreign Contribution Regulation Act governing receipt of foreign contributions by Indian persons and organisations.

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