Data Coverage
TAX EDITION
Data Coverage

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Indian Case Law

Supreme Court Tax Cases: SCC Tax reports from 1969 to present, Pre-1969 SCC Tax cases and consolidated SCC Tax volumes

High Court Tax Cases: Available from 1779 (including unreported cases)

Unreported Supreme Court Judgments: Tax judgments from 1950 onward

Income Tax Reports (ITR):ITR from 1933 to present, ITR-OL (Online Edition): 2013-2023

Tribunal Reports: ITR (Trib): 2010-2023, ITR (Trib)-OL: 2013-2023

GST Reports: GSTR: From 2010 onward, GSTR-OL: 2017-2023

Historic Indirect Tax Reports: Sales Tax Cases (STC): 1950-2010, VAT & Service Tax Cases (VST): 2005-2017, VST-OL: 2013-2017

Tribunals & Authorities: Income Tax Appellate Tribunal (ITAT): Since 1941, Authority for Advance Rulings (Income Tax): Since 1994, Authority & Appellate Authority for Advance Rulings (GST): Since 2017, Board of Revenue (Rajasthan): Since 1989, Board of Revenue (Uttar Pradesh): Since 1920, Customs, Excise & Service Tax Appellate Tribunal (CESTAT): Since 1981, National Anti-Profiteering Authority (NAA): Since 2018, Sales Tax Tribunals: Since 1950, State Tax Tribunals: Since 1989

Indian Statutory Law

Central Acts

Income Tax Act, 1961, Direct Tax Vivad Se Vishwas Act, 2020, Black Money (Undisclosed Foreign Income and Assets) Act, 2015, Expenditure Tax Act, 1987, Interest-Tax Act, 1974, Wealth-tax Act, 1957, Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017, Union Territory GST Act, 2017, GST (Compensation to States) Act, 2017, Customs Act, 1962, Customs Tariff Act, 1975, Central Excise Act, 1944 [Repealed], Central Sales Tax Act, 1956, Constitution of India, Companies Act, 2013, Indian Contract Act, 1872, Sakshya Adhiniyam, 2023 (Indian Evidence Act), Insolvency and Bankruptcy Code, 2016, Charitable and Religious Trusts Act, 1920, Charitable Endowments Act, 1890, Indian Trusts Act, 1882, Co-operative Societies Act, 1912, Multi-State Co-operative Societies Act, 2002, Partnership Act, 1932, Limited Liability Partnership Act, 2008, MSME Development Act, 2006, Sale of Goods Act, 1930, Securities and Exchange Board of India Act, 1992, Securities Contracts (Regulation) Act, 1956, Reserve Bank of India Act, 1934, Depositories Act, 1996, FEMA, 1999, FERA, 1973, Foreign Contribution (Regulation) Act, 2010, Foreign Trade (Development & Regulation) Act, 1992, Prevention of Money-Laundering Act, 2002, Prohibition of Benami Property Transactions Act, 1988, Special Economic Zones Act, 2005, Repealed Income Tax Acts (Historical) : 1863, 1870, 1871, 1872, 1918, 1922, Finance Acts from 1942 to 2024 (Including special No. 2 Acts in years: 1957, 1962, 1991, 1996, 1998, 2004, 2009, 2014, 2019)

Central Amending Acts

Companies (Amendment) Acts: 2015 [Repealed], 2017 [Repealed], 2019, 2020, Companies (Amendment) Ordinances: 2018, 2019, Second Ordinance 2019, Constitution (1st Amendment) Act, 1951 to present, Income-tax (Amendment) Acts: 1939, 1946, Direct Tax Laws (Amendment) Act, 1989 [Repealed], Direct Tax Laws (Second Amendment) Act, 1989, Benami Transactions (Prohibition) Amendment Act, 2016, Central Excise Laws (Amendment and Validation) Act, 1982 [Repealed], Central Excises and Salt (Amendment) Act, 1985, Central Sales Tax (Amendment) Acts: 1969 [Repealed], 2005 [Repealed], IBC (Amendment) Acts: 2018 [Repealed], 2019 [Repealed], 2020, IBC (Second Amendment) Acts: 2018 [Repealed], 2020, Multi-State Co-operative Societies (Amendment) Act, 2023, Prevention of Money-Laundering (Amendment) Acts: 2005, 2012 [Repealed], RBI (Amendment) Acts: 1940 [Repealed], 1946, 1949, 1953, 1955, 1956, 1957, 1960, 1962, 1974, 1978, 1991, 1997, RBI (Second Amendment) Acts: 1940 [Repealed], 1947, 1957, 1991, RBI (Amendment and Miscellaneous Provisions) Act, 1953, RBI (Amendment) Act, 2006 [Repealed], SEBI (Amendment) Act, 2002, Securities Contracts (Regulation) Amendment Act, 2007 [Repealed], Securities Laws (Amendment) Acts: 2004 [Repealed], 2014, SEZ (Amendment) Act, 2019 [Repealed], Taxation Laws (Amendment and Miscellaneous Provisions) Acts: 1965, 1986 [Repealed], Taxation Laws (Amendment) Acts: 2000, 2001, 2005 [Repealed], 2007 [Repealed], 2016, 2019, 2021, Taxation Laws (Second Amendment) Act, 2016 [Repealed], Trusts (Amendment) Acts: 1917 [Repealed], 2016, Foreign Trade (Development and Regulation) Amendment Act, 2010 [Repealed]

Central Rules

1949: Stamping of Piece-goods and Testing of Yarn Rules, 1957: Central Sales Tax (Registration and Turnover) Rules, 1957: Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1959: Company Court Rules, 1957: Securities Contracts (Regulation) Rules, 1962: Income-tax Rules; Income-tax (Certificate Proceedings) Rules, 1963: Accessories (Condition) Rules; Income-tax Appellate Tribunal Rules, 1969: Notified Goods (Prevention of Illegal Import) Rules; Specified Goods (Prevention of Illegal Export) Rules, 1972: Central Civil Services (Leave) Rules; Denaturing of Spirit Rules, 1975: Customs (Publication of Names) Rules, 1982: Customs (Appeals) Rules; Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1986: Securities Contracts (Reference to the Company Law Board) Rules, 1987: Expenditure-tax Rules; Post Office (Monthly Income Account) Rules, 1989: National Savings Certificates (VIII Issue) Rules, 1991: Company Law Board (Fees on Applications and Petitions) Rules, 1992: Consumer Welfare Fund Rules; SEBI (Stock Brokers and Sub-Brokers) Rules; SEBI (Terms and Conditions of Service) Rules, 1993: Foreign Trade (Regulation) Rules; SEBI (Appeal to Central Govt); SEBI (Underwriters) Rules, 1994: SEBI (Annual Report) Rules; SEBI (Form of Annual Statement) Rules, 1995: Customs Tariff (Anti-dumping); Customs Tariff (Countervailing Duty); Customs, Excise Duties and Service Tax Drawback Rules; SEBI (Procedure for Holding Inquiry); SEBI Appellate Tribunal (Procedure) Rules, 1996: Authority for Advance Rulings (Procedure); CEGAT Procedure Rules, 1997: Customs Valuation Rules; Income-tax Settlement Commission (Procedure) Rules; SEBI Appellate Tribunal (Salaries and Allowances) Rules, 1999-2000: Several Foreign Exchange Management and Appellate Tribunal Rules, 2000: Appellate Tribunal for Foreign Exchange Rules; Multiple FEMA-related Rules; Securities Appellate Tribunal (Procedure) Rules, 2001: Central Excise (Appeals) Rules, 2002: Customs Tariff (Transitional Safeguard Duty) Rules; Multi-State Co-operative Societies Rules, 2003: Securities Appellate Tribunal (Terms of Presiding Officer) Rules, 2004: CENVAT Credit Rules; Securities Transaction Tax Rules, 2005: Banking Cash Transaction Tax Rules; Customs (Compounding of Offences); SEBI (Penalties by Adjudicating Officer); Prevention of Money-Laundering Rules (multiple), 2006: Companies (Accounting Standard) Rules; SEZ Rules; National Board for MSMEs Rules, 2007: Customs Valuation Rules (Import & Export); Customs (Settlement of Cases); Prevention of Money-Laundering Rules (Appointments), 2009: LLP Rules; MSME Furnishing Rules; Income-tax (Dispute Resolution Panel) Rules, 2011: Foreign Contribution (Regulation) Rules; NSC (IX Issue) Rules, 2012: Refund of Anti-Dumping Duty; Safeguard Measures (Quantitative); LLP Winding Up Rules, 2013: Commodities Transaction Tax Rules; PMLA (Attachment & Possession) Rules, 2014: Massive company law-related rules (25+ items including CSR, Audit, Incorporation, etc.); Nidhi Rules, 2015: Black Money Rules; Income Declaration Scheme Rules; NCLAT & NCLT related service Rules, 2016: GST Compensation Cess; Customs Drawback; Insolvency and Bankruptcy Rules; Prevention of Money Laundering (Restoration); Taxation PMGKY Rules, 2017: GST Rules (CGST, IGST, UTGST, CENVAT Credit 2017); Companies (Registered Valuers); Customs (Info Furnishing) Rules, 2018: NFRA Appointment & Recruitment Rules; IEPF Recruitment Rules; Companies (SBO) Rules, 2019: IBBI Rules (Medical, Bankruptcy, Personal Guarantors, etc.); FEMA (Non-debt Instruments); NFRA Meeting Rules, 2020: NCLAT/NCLT (Investigation, Recruitment, Salary); Direct Tax Vivad se Vishwas Rules; Customs (Rules of Origin), 2021: LLP SBO Rules; Producer Companies Rules; SEBI (Annual Report) Rules; Insolvency (pre-pack) Rules, 2022: Customs Concessional Duty Rules; FEMA (Overseas Investment); GST (Cess Levy Period); NFRA Appointment of Part-time Members, 2023: GST Appellate Tribunal Rules; Customs (Assistance in Value Declaration); Environment & Finance Ministry Recruitment Rules, 2024: Companies (Listing of Equity Shares in Permissible Jurisdictions) Rules

Central Regulations

Customs & Import-Export Regulations:

Bill of Entry (Forms) Regulations, 1976, Bill of Entry (Electronic Integrated Declaration) Regulations, 2018, Shipping Bill (Electronic Integrated Declaration) Regulations, 2019, Shipping Bill (Post Export Conversion) Regulations, 2022, Shipping Bill and Bill of Export (Forms) Regulations, 2017, Shipping Bill for Aircraft Spares Ex-Bond Regulations, 1975, Baggage (Transit to Customs Stations) Regulations, 1967, Passenger's Baggage (Levy of Fees) Regulations, 1966, Customs Baggage Declaration Regulations, 2013, Sea Cargo Manifest and Transhipment Regulations, 2018, Import Manifest (Aircraft) Regulations, 1976, Export Manifest (Aircraft) Regulations, 1976, Import Report (Form) Regulations, 1976, Export Report (Form) Regulations, 1976, Handling of Cargo in Customs Areas Regulations, 2009, Project Imports Regulations, 1986, Postal Export (Electronic Declaration and Processing) Regulations, 2022, Public Warehouse Licensing Regulations, 2016, Private Warehouse Licensing Regulations, 2016, Manufacture and Other Operations in Warehouse Regulations, 2019, Manufacture and Other Operations in Special Warehouse Regulations, 2020, Special Warehouse Licensing Regulations, 2016, Special Warehouse (Custody and Handling of Goods) Regulations, 2016, Warehouse (Custody and Handling of Goods) Regulations, 2016, Warehoused Goods (Removal) Regulations, 2016, Customs Brokers Licensing Regulations, 2018, Customs Audit Regulations, 2018, Customs (Provisional Duty Assessment) Regulations, 2011, Customs (Finalisation of Provisional Assessment) Regulations, 2018, Customs (Fees for Rendering Services) Regulations, 1998, Levy of Fees (Customs Documents) Regulations, 1970, Customs Refund Application (Form) Regulations, 1995, Controlled Delivery (Customs) Regulations, 2022, Pre-notice Consultation Regulations, 2018, On-site Post Clearance Audit Regulations, 2011, Electronic Duty Credit Ledger Regulations, 2021, Transhipment of Cargo to Nepal (e-Tracking) Regulations, 2019, Transportation of Goods (Through Foreign Territory) Regulations, 2020, Uncleared Goods (Bill of Entry) Regulations, 1972

FEMA (Foreign Exchange Management) Regulations

FEM (Acquisition & Transfer of Immovable Property) Regulations, 2000, 2015, 2018 [Superseded], FEM (Overseas Investment) Regulations, 2022, FEM (Transfer or Issue of Foreign Security) Regulations, 2000, 2004 [Superseded], 2017 [Superseded], FEM (Regularization of Assets held abroad) Regulations, 2015, FEM (Export and Import of Currency) Regulations, 2000, 2015, FEM (Foreign Currency Accounts) Regulations, 2000, 2015, FEM (Deposit) Regulations, 2000, 2016, FEM (Possession and Retention of Foreign Currency) Regulations, 2000, 2015, FEM (Remittance of Assets) Regulations, 2000, 2016, FEM (Manner of Receipt and Payment) Regulations, 2000, 2016 [Superseded], 2023, FEM (Borrowing and Lending in Rupees) Regulations, 2000, FEM (Borrowing and Lending) Regulations, 2018, FEM (Borrowing or Lending in Foreign Exchange) Regulations, 2000, FEM (Debt Instruments) Regulations, 2019, FEM (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019, FEM (Cross Border Merger) Regulations, 2018, FEM (Insurance) Regulations, 2000, 2015, FEM (Export of Goods and Services) Regulations, 2015, FEM (International Financial Services Centre) Regulations, 2015, FEM (Crystallization of Inoperative Foreign Currency Deposits) Regulations, 2014, FEM (Margin for Derivative Contracts) Regulations, 2020, FEM (Establishment in India of Branch/Liaison/Project Office) Regulations, 2000, 2016, FEM (Withdrawal of General Permission to OCBs) Regulations, 2003

Insolvency and Bankruptcy Board of India (IBBI) Regulations

IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016, IBBI (Voluntary Liquidation Process) Regulations, 2017, IBBI (Pre-packaged Insolvency Resolution Process) Regulations, 2021, IBBI (Liquidation Process) Regulations, 2016, IBBI (Bankruptcy Process for Personal Guarantors) Regulations, 2019, IBBI (Insolvency Professional Agencies) Regulations, 2016, IBBI (Insolvency Professionals) Regulations, 2016, IBBI (Advisory Committee) Regulations, 2017, IBBI (Model Bye-Laws and Governing Board) Regulations, 2016, IBBI (Mechanism for Issuing Regulations) Regulations, 2018,

IBBI (Employees' Service), (Engagement of Research Associates), (Inspection & Investigation), (Information Utilities), (Grievance Handling), (Board Meetings Procedure) Regulations (All 2017)

SEBI Regulations

SEBI (Intermediaries) Regulations, 2008, SEBI (Merchant Bankers) Regulations, 1992, SEBI (Portfolio Managers) Regulations, 1993 & 2020, SEBI (Registrars to an Issue and Share Transfer Agents) Regulations, 1993, SEBI (Stock Brokers) Regulations, 1992, SEBI (Underwriters) Regulations, 1993 [Repealed 2021], SEBI (Vault Managers) Regulations, 2021, SEBI [KYC Registration Agency] Regulations, 2011, SEBI (Mutual Funds) Regulations, 1996, SEBI (Real Estate Investment Trusts) Regulations, 2014, SEBI (Infrastructure Investment Trusts) Regulations, 2014, SEBI (Venture Capital Funds) Regulations, 1996, SEBI (Alternative Investment Funds) Regulations, 2012, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009, 2018, SEBI (Issue and Listing of Debt Securities) Regulations, 2008, SEBI (Issue and Listing of Non-Convertible Securities) Regulations, 2021, SEBI (Issue and Listing of Municipal Debt Securities) Regulations, 2015, SEBI (Issue and Listing of Non-Convertible Redeemable Preference Shares) Regulations, 2013, SEBI (Issue and Listing of Securitised Debt Instruments) Regulations, 2008, SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI (Prohibition of Insider Trading) Regulations, 1992, 2015, SEBI (Substantial Acquisition of Shares and Takeovers) Regulations: 1994, 1997, 2011, SEBI (Investment Advisers) Regulations, 2013, SEBI (Investor Protection and Education Fund) Regulations, 2009, SEBI (Research Analysts) Regulations, 2014, SEBI (Self Regulatory Organisations) Regulations, 2004, SEBI (Certification of Associated Persons) Regulations, 2007, SEBI (Procedure for Board Meetings) Regulations, 2001, SEBI (Procedure for Enquiry and Penalty) Regulations, 2002, SEBI (Appointment of Administrator) Regulations, 2018, SEBI (Ombudsman) Regulations, 2003 [Repealed in 2023], SEBI (Settlement of Administrative and Civil Proceedings) Regulations, 2014, SEBI (Settlement Proceedings) Regulations, 2018, SEBI (Regulatory Fee on Stock Exchanges) Regulations, 2006, SEBI (Index Providers) Regulations, 2024, SEBI (Issue of Sweat Equity) Regulations, 2002, SEBI (Share Based Employee Benefits) Regulations, 2014 [Repealed], SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021

Central Orders

Companies (Auditor's Report) Orders: 2016, 2020, Companies (Removal of Difficulties) Orders: 2013 to 2018 (including 1st to 7th, multiple years 2014-2017), Foreign Trade Order: Exemption Amendment, 2017, Insolvency Order: IBC (Removal of Difficulties), 2017, Benami Property Order: Removal of Difficulties - Second Order, 2018, Public Procurement Policy: MSEs Order, 2012, SEBI Orders: Rejection of Draft Offer Documents, 2012, Observations Pending Regulatory Actions, 2006, Prohibition on Capital Raising by Suspended Companies, 2015, Specified Companies Order: MSE Payment Info Filing, 2019

Central Schemes & Settlement Programs

Company Law Settlement Schemes: 2000, 2003 (J&K), 2010. Exit & Settlement Schemes: Easy Exit (2010, 2011), Simplified Exit (2005), E-Settlement (2021), Faceless Schemes: Assessment (2019), Appeal (2020, 2021), Inquiry (2022), Penalty (2021), Jurisdiction (2022), Reward Schemes: Benami (2018), IT Informants (2018), Capital Gains/Investment Schemes: Capital Gains (1988), Investment Deposit (1986), Reverse Mortgage (2008), Rajiv Gandhi Equity (2012, 2013), NPS Tier II (2020), Sovereign Gold Bonds (2015-2023), Electoral Schemes: Bonds (2018), Trusts (2013), Filing/E-filing Schemes: For TDS/TCS/Returns (2003-2007, 2011-2013, 2023), Dispute/Assessment Schemes: E-Dispute (2022), E-Assessment (2022), E-Appeals (2023), Others: Electoral Bond (2018), Site Restoration Fund (1999), Bulk Filing by Employers (2002-2005), Tax Return Preparer (2006)

Guidelines

SEBI Guidelines: On Delisting (2003), ESOP (1999), Informal Guidance (2003), IFSC (2015), Legal Aid (2009), IBBI Guidelines: On IPs & Administrators (2017-2020), Medical (2019), Research (2019), RBI Guidelines: Securitisation, Short Sale, Securities Lending, Mortgage Guarantee, NBFC Corporate Governance, Other Notables: Equity Linked Savings (2005), Industrial Park (2002, 2008)

Directions

Deposit Accepting/Non-accepting Norms (1998, 2007, 2011, 2014, 2015, 2023), Mortgage Guarantee & Investment Directions (2008), CIC Directions (2011, 2012), OTC Derivatives (2021, 2024), Repo in Corp Debt (2015), Tri-party Repo (2017), Commercial Paper (2017), Market Makers (2021), Standalone Dealers (2016), Electronic Trading & Platforms: 2010, 2018, Pension & Savings: PPF (1968), Sovereign Gold Bonds, Electoral Bonds, Others: RBI Call/Term/Notice Money (2021), Directions on Margining (2024), Electronic Furnishing & Filing

VAT Acts by State/UT

Andhra Pradesh - 2005, Bihar - 2005, Delhi - 2004, Goa - 2005, Gujarat - 2003. Haryana - 2003, Himachal Pradesh - 2005, Jharkhand - 2005, Karnataka - 2003 (Repealed), Maharashtra - 2002, Manipur - 2004, Meghalaya - 2003, Mizoram - 2005, Nagaland - 2005, Orissa - 2004, Puducherry - 2007, Punjab - 2005, Sikkim - 2005. Telangana - 2005, Tripura - 2004, Uttar Pradesh - 2008, Uttarakhand - 2005. West Bengal - 2003

VAT Amending Acts - State-wise Summary
  1. Andhra Pradesh - Amendments: 2015 (multiple), 2016, 2017, 2019, Telangana Adaptation Order: 2014
  2. Bihar - Amendments: 2008, 2010, 2011, 2012, 2015, 2016 (×2), 2024
  3. Delhi - Amendments: 2012 (Third), 2016
  4. Goa - Amendments: 2005-2024 (12 amendments including 1st to 12th)
  5. Gujarat - Amendments: 2006 (×2), 2007
  6. Haryana - Amendments: 2004-2007, 2015, 2020
  7. Jharkhand - Amendments: 2006, 2020
  8. Karnataka - Amendments: 2005 (×2), 2006, 2007
  9. Maharashtra - Amendments: 2008, 2010, 2011 (×2), 2013, 2014, 2018, Validation Act: 2011
  10. Manipur - 1st Amendment: 2012
  11. Mizoram - Amendments: 2012, 2017
  12. Odisha (Orissa) - Amendments: 2005, 2015, 2017
  13. Puducherry - Amendments: 2008-2021 (multiple including 1st to 4th, and several 2nd amendments), Rules: 2007
  14. Sikkim - Amendment: 2007
  15. Uttar Pradesh - Amendments: 2008, 2009, 2010, 2013, 2014, 2020
  16. Uttarakhand - Amendments: 2015 (×2), 2016 (×2)
VAT Rules & Scheme
  1. Rules: Andhra Pradesh (2005), Maharashtra (2005), Puducherry (2007), Tripura (2005)
  2. Scheme: Maharashtra VAT Assessment Withdrawal Scheme, 2018
GST Council Meetings Summary (2016-2023):
  1. 2016: 11 meetings (1st to 11th, Sep-Dec)
  2. 2017: 13 meetings (12th to 24th, Feb-Dec)
  3. 2018: 7 meetings (25th to 31st, Jan-Dec)
  4. 2019: 7 meetings (32nd to 38th, Jan-Dec)
  5. 2020: 4 meetings (39th to 42nd, Mar-Oct)
  6. 2021: 4 meetings (43rd to 46th, May-Dec)
  7. 2022: 2 meetings (47th & 48th, Jun & Dec)
  8. 2023: 3 meetings (49th to 51st, Feb-Aug)

Indian Secondary Material

Tax Law Articles on Supreme Court Cases™ (Tax), Income Tax Reports (ITR), ITR Tribunal Reports - ITR (Trib), Goods and Services Tax Reports (GSTR), Sales Tax Cases (STC), VAT and Service Tax Cases (VST)

Bilateral Investment Treaties (BITs) - India with:
  • Asia: Bangladesh, China, Indonesia, Israel, Japan, Malaysia, Myanmar, Sri Lanka, Thailand, Vietnam, etc.
  • Europe: Austria, Belgium, France, Germany, Greece, Hungary, Italy, Netherlands, Poland, Spain, Sweden, Switzerland, UK, etc.
  • Americas: Argentina, Mexico, Trinidad & Tobago
  • Middle East & Africa: Bahrain, Egypt, Jordan, Kuwait, Oman, Qatar, Saudi Arabia, UAE, Libya, Morocco, Sudan, etc.
  • Others: Australia, Armenia, Kazakhstan, Kyrgyz Republic, Russia, Ukraine, Uzbekistan, Taiwan, Turkey
Double Taxation Avoidance Agreements (DTAAs) - India with:
  • SAARC & Neighbours: Bangladesh, Bhutan, Nepal, Sri Lanka
  • Major Economies: USA, UK, Germany, France, Japan, Canada, Australia, Russia, China
  • Middle East & Africa: UAE, Saudi Arabia, Oman, Egypt, Kenya, South Africa, Sudan, Tanzania, Zambia
  • Europe: Austria, Belgium, Cyprus, Czech Republic, Denmark, Finland, Greece, Hungary, Ireland, Italy, Netherlands, Norway, Poland, Portugal, Romania, Spain, Sweden, Switzerland
  • Asia-Pacific: Indonesia, Malaysia, Mongolia, Singapore, South Korea, Thailand, Vietnam
  • Others: Armenia, Brazil, Malta, Mauritius, Mexico, New Zealand, Trinidad & Tobago, Turkey, Turkmenistan, Ukraine, Uzbekistan

Tax Information Exchange Agreements (TIEAs) - India with Cayman Islands, Jersey, Liechtenstein, and Maldives.

Notifications & Circulars
  1. Tax & Revenue: Income Tax (CBDT), Central Excise, Customs, Service Tax, GST (including Circulars & Forms)
  2. Regulatory Bodies: RBI (including Master Directions), SEBI (including Circulars & Instructions)
  3. Finance & MSME: Ministry of Finance, MSME Ministry
  4. Miscellaneous: Income Tax Forms, GST Forms, Service Tax Master Circular, Press Releases, Legal Terms (Words & Phrases)
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Indian Case Law

Access a rich collection of Direct Tax judgments across all key judicial forums:

Supreme Court: SCC™: Direct Tax cases (1969-present), Pre-1969 rulings, SCC (Tax). Unreported: Since 1950, Non-Trueprint: Selected decisions

High Courts: High Court Cases™: Extensive Direct Tax coverage, Unreported: Since 1779

Income Tax Reports (ITR): ITR (Print): 1933-present, ITR-OL: 2013-2023, ITR (Trib): 2010-2023, ITR (Trib-OL): 2013-2023

Tribunals & Commissions: ITAT: Since 1941, AAR (Income Tax): Since 1994

Indian Statutory Law

Acts
  1. Direct Tax Acts: Income Tax Act, 1961, Wealth-tax Act, 1957, Expenditure Tax Act, 1987, Interest-Tax Act, 1974, Direct Tax Vivad Se Vishwas Act, 2020, Black Money Act, 2015, Finance Acts (1942-2024), Repealed Income Tax Acts (1863, 1870-1872, 1918, 1922)
  2. Other Core Legislations: Constitution of India, Companies Act, 2013, Contract Act, 1872, LLP Act, 2008, Partnership Act, 1932, Sakshya Adhiniyam, 2023, Trusts Act, 1882, Charitable Trusts & Endowments Acts (1890, 1920), Co-operative Societies Acts (1912, 2002)
  3. Economic & Regulatory Acts: RBI Act, 1934,SEBI Act, 1992,Securities Contracts Act, 1956,Depositories Act, 1996,FEMA, 1999 & FERA, 1973,Foreign Trade Act, 1992,Foreign Contribution Regulation Act, 2010, Special Economic Zones Act, 2005
  4. Business & Governance: MSME Act, 2006, Sale of Goods Act, 1930, IBC, 2016, PMLA, 2002, Benami Transactions Act, 1988
Amending Acts
  1. Companies Act Amendments: Amendment Acts: 2015, 2017 (both repealed), 2019, 2020, Ordinances: 2018, 2019 (1st & 2nd)
  2. Constitution Amendments:1st Amendment (1951) to present
  3. Direct Tax Laws: Income-tax Amendments: 1939, 1946, Direct Tax Laws Amendment Acts: 1989 (1st repealed), 2nd Amendment (1989),Taxation Laws Amendments: 1965, 1986 (repealed), 2000, 2001, 2005 (repealed), 2016, 2019, 2021, Taxation Laws 2nd Amendment: 2016 (repealed)
  4. Insolvency & Bankruptcy Code:, Amendments: 2018, 2019, 2nd (2018) - (all repealed), Valid Amendments: 2020 (1st & 2nd)
  5. RBI Act Amendments: Various Amendments: 1940 (2nd, repealed), 1946, 1947 (2nd), 1949, 1953, 1955-1957, 1960, 1962, 1974, 1978, 1991 (2nd), 1997, 2006 (repealed)
  6. Securities Laws: SEBI (Amendment) Act, 2002, Securities Contracts (Amendment) Act, 2007 (repealed), Securities Laws Amendment Acts: 2004 (repealed), 2014
  7. Other Amendments: Benami Act Amendment, 2016, Multi-State Co-operative Societies Amendment, 2023, Foreign Trade Amendment, 2010 (repealed), PMLA Amendments: 2005, 2012 (repealed), SEZ Amendment, 2019 (repealed), Trusts Amendments: 1917 (repealed), 2016
Rules
  1. Trusts & Tribunals: Trusts (Amendment) Act Rules, 2016, Appellate Tribunal for Foreign Exchange Rules, 2000, Authority for Advance Rulings (Appointment) Rules, 2016, AAR (Procedure) Rules, 1996. AAR (Service Conditions) Rules, 2016
  2. Taxation & Financial Rules: Banking Cash Transaction Tax Rules, 2005, Black Money Rules, 2015. Commodities Transaction Tax Rules, 2013, Central Civil Services (Leave) Rules, 1972, Direct Tax Dispute Resolution Scheme Rules, 2016, Direct Tax Vivad se Vishwas Rules, 2020, Equalisation Levy Rules, 2016, Expenditure-tax Rules, 1987
  3. Foreign Exchange & Contribution: FEMA (Adjudication, Current Account, Non-Debt Instruments, Overseas Investment, etc.) Rules, 2000–2022, Foreign Contribution (Gifts/Regulation) Rules, 2011-2012
  4. Companies Act Related Rules: Deposits & Accounts: Companies (Acceptance of Deposits) Rules, 2014; (Accounts) Rules, 2014, Directors & Personnel: (Appointment and Qualification) Rules, 2014; (Managerial Personnel) Rules, 2014; (Independent Directors Databank) Rules, 2019, Audit & Reports: (Audit and Auditors) Rules, 2014; (Cost Records and Audit) Rules, 2014, Incorporation & Admin: (Incorporation), (Management and Administration), (Authorised to Register) Rules, 2014, Others: CSR Policy, Dividend, GDR, Global Listing, Valuers, Foreign Companies, and Winding Up Rules
  5. Insolvency & Bankruptcy Rules: IBC Rules for Personal Guarantors, FSPs, Prepack, etc. (2016-2021): IBBI (Annual Report, Salaries, Medical Scheme, etc.) Rules, 2016-2019
  6. Investor Protection & SEBI: IEPF Authority Rules (Accounting, Recruitment, Meetings) - 2016-2018, SEBI (Annual Report, Stock Brokers, Underwriters, Penalty, Appeal, Service Conditions) Rules - 1992-2021, Securities Appellate Tribunal Rules - 1997-2003, Securities Contracts (Regulation & Appeal) Rules - 1957-2005
  7. LLP & MSME: LLP Rules - 2009, 2012, 2023, MSME Development Rules - 2009, 2016, MSME Fund & Facilitation Council Rules - 2007-2021
  8. Ministries & Appointments: MCA Forensic Audit Recruitment Rules, 2016, MoEF&CC Recruitment Rules (Botanical, Zoological) - 2023, MoF & MoSPI Recruitment Rules - 2023
  9. NCLT/NCLAT Rules (Procedure, Recruitment, Salaries, Misconduct Investigation) - 2015-2020
  10. NFRA Rules(Appointment, Business Meeting, Recruitment, etc.) Rules - 2018-2022
  11. Savings, Nidhi & Post Office: NSC (VIII & IX Issue), NSS, KVP, Post Office (Monthly Income) Rules - 1987-2011, Nidhi Rules, 2014
  12. PMLA Rules (Appeal, Attachment, Seizure, Maintenance of Records, Restoration, etc.) Rules - 2005-2016
  13. Benami Rules, Prohibition of Benami Property Rules - 2016, 2019
  14. Producer Companies Rules, 2021
  15. Safeguard Measures (Quantitative Restrictions) Rules, 2012
  16. Social Security Certificates Rules, 1982
  17. Multi-State Co-op Societies Rules, 2002
  18. SEZ Rules - 2006; SEZ Authority Rules - 2009
  19. PM Garib Kalyan Yojana: Taxation & Investment Regime Rules, 2016
Regulations
  1. Company Law & Adjudicating Authorities: Adjudicating Authority Regulations (2006, 2013), Companies Regulations, 1956, Company Law Board Regulations, 1991
  2. FEMA Regulations
  3. Covers acquisition/transfer of property (in India/outside), borrowing/lending (in rupees & foreign exchange), currency/export/import, deposits, securities, offices in India, and reporting from Key Years: 2000, 2015, 2016, 2018, 2019, 2020, 2022, 2023 and Notable: Cross Border Merger (2018), Offshore Banking (2002), Overseas Investment (2022), Realisation & Repatriation, Debt Instruments, Margin & Derivatives
  4. Foreign Contribution & Trade: Foreign Contribution (Gifts/Presentations), 1978, Foreign Trade (Exemptions), 2017
  5. IFSCA : Market Infrastructure Institutions, 2021
  6. Insolvency & Bankruptcy Board of India (IBBI): Covers Advisory Committees, Professionals, Liquidation, Fast-track & Pre-packaged Resolutions, Grievances, Inspection, Mechanism for Issuing Regulations, Board Meetings. Key Years: 2016, 2017, 2019, 2021
  7. SEBI Regulation includes: Investment Funds, Takeovers, Insider Trading, Mutual Funds, Portfolio Managers, Credit Ratings, Listing, Issue of Securities, Real Estate & Infrastructure Trusts, Major Reforms: 1992-2024, Notables: KYC, Research Analysts, Intermediaries, Delisting, Buy-back, Certification, Vault Managers, Index Providers
  8. Securities Contracts Regulations: Stock Exchange & Clearing Corporation Norms (2006, 2012, 2018), Public Shareholding maintenance

Orders (Company, SEBI, IBC, Benami, MSMEs): Companies (Auditor's Report & Removal of Difficulties): 2013-2020, SEBI Orders on Draft Offer Documents, Capital Raising Restrictions (2006-2015), IBC & Benami Property (Removal of Difficulties): 2017-2018, MSME Procurement Policy Order, 2012, Specified Companies Order (MSME Payments Info), 2019

Schemes, Guidelines, and Directions
  1. Company Law & Corporate Schemes: Company Law Settlement Schemes: 2000, 2003 (J&K), 2010, Easy Exit Schemes: 2010, 2011, Simplified Exit Scheme, 2005, Depository Receipts Scheme, 2014, Producer Companies Rules, 2021
  2. Income Tax, Assessment & E-schemes: Capital Gains Accounts Scheme, 1988, Centralised Processing Schemes: Returns (2011), TDS (2013), Equalisation Levy (2023), Centralised Communication Scheme, 2018, Centralised Verification Scheme, 2019 E-schemes: E-Advance Rulings (2022), E-Appeals (2023), E-Assessment of Escaped Income (2022), E-Dispute Resolution (2022), E-Settlement (2021), E-Verification (2021), Faceless Schemes: Assessment (2019), Appeals (2020, 2021), Penalty (2021), Inquiry (2022), Jurisdiction (2022), Furnishing of Return of Income (Internet): 2004, Electronic Filing of Returns: TDS (2003), TCS (2005), Income (2004, 2007), Scheme for Paper Returns: TDS & TCS (2005), Scheme for Salaried Employees (Bulk/Employer): 2002, 2004, Tax Return Preparer Scheme, 2006
  3. Benami Transactions Informants Reward Scheme, 2018
  4. Income Tax Informants Rewards Scheme, 2018
  5. Insolvency & IBBI Guidelines: Guidelines for Appointment of Insolvency Professionals (SEBI, 2018), Guidelines for IBBI Empanelment of Advocates, IBBI Technical Standards Guidelines, 2017, IBBI Medical Facility Scheme, 2019, IBBI Research Initiative, 2019, IRP/Liquidator Recommendation Guidelines: 2017, 2019, 2020
  6. Savings & Investment Schemes: Public Provident Fund Scheme, 1968, National Pension Scheme Tier II-Tax Saver, 2020, Investment Deposit Account Scheme, 1986, Rajiv Gandhi Equity Savings Scheme: 2012, 2013, Equity Linked Savings Scheme, 2005, Sovereign Gold Bond Schemes: 2015, 2020-23
  7. NBFC & RBI Directions: Core Investment Companies Directions: 2011, Overseas 2012, Infrastructure Debt Fund NBFC Directions, 2011, NBFC Directions (various): Prudential Norms: 1998, 2007, 2008, Deposit Acceptance, Approval of Acquisition, Governance, Micro Finance, Auditor's Report, Mortgage Guarantee Company Guidelines & Directions, 2008, Residuary NBFC Directions, 1987, Master Directions: Margining for OTC Derivatives (2024) and Scale-Based Regulation (2023)
  8. RBI Market & Derivatives Directions: Electronic Trading Platforms, 2018. Exchange-Traded Currency Options, 2010, Interest Rate Options, 2018, Repo in Corporate Debt, 2015, Tri-Party Repo, 2017, Commercial Paper, 2017, Call, Notice, Term Money Markets, 2021, Certificate of Deposit, 2021, Margin for Derivatives, 2024, Market-makers in OTC Derivatives, 2021, Short Sale Directions, 2018, Standalone Primary Dealers, 2016, Foreign Currency Convertible Bonds/Depositary Receipts: 1993, Foreign Currency Exchangeable Bonds Scheme, 2008, Electoral Bond Scheme, 2018 and 2013
  9. SEBI Guidelines & Schemes: Aid for Legal Proceedings, 2009, Delisting, 2003, Disclosure & Investor Protection, 2000, ESOP/ESPS, 1999, Informal Guidance, 2003, IFSC, 2015
  10. Other Key Schemes & Directions: Site Restoration Fund Scheme, 1999, Securities Lending Scheme, 1997, Securitisation & Reconstruction Companies Guidelines, 2003, Pradhan Mantri Garib Kalyan Deposit Scheme, 2016, Reverse Mortgage Scheme, 2008, Punjab and Maharashtra Co-op Bank Ltd. Scheme, 2022, European Economic Community ECIIP Scheme, 1993

Indian Secondary Materials

Articles:

Includes Supreme Court Cases™ on Direct Tax, Income Tax Reports (ITR), ITR's Tribunal Tax Reports - ITR (Trib)

Treaties:
Bilateral Investment Treaties (BITs)

India has signed BITs with 72 countries, including: Argentina, Armenia, Australia, Austria, Bahrain, Bangladesh, Belarus, Belgium, Bosnia & Herzegovina, Brunei, Bulgaria, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Finland, France, Germany, Greece, Hungary, Iceland, Indonesia, Israel, Italy, Jordan, Kazakhstan, Kuwait, Kyrgyz Republic, Lao PDR, Latvia, Libya, Lithuania, Macedonia, Malaysia, Mauritius, Mexico, Mongolia, Morocco, Mozambique, Myanmar, Netherlands, Oman, Philippines, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Senegal, Serbia (Yugoslavia), Slovakia, South Korea, Spain, Sri Lanka, Sudan, Sweden, Switzerland, Syria, Taiwan, Tajikistan, Thailand, Trinidad & Tobago, Turkey, Turkmenistan, Ukraine, UK, Uzbekistan, Vietnam, Yemen.

Double Taxation Avoidance Agreements (DTAAs)

India has DTAAs with 75+ countries, including: Armenia, Australia, Austria, Bangladesh, Belarus, Belgium, Bhutan, Brazil, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Czechoslovakia, Denmark, Egypt, Finland, France, Germany, Greece, Hungary, Indonesia, Ireland, Israel, Italy, Japan, Jordan, Kazakhstan, Kenya (1985, 2018), Korea, Kyrgyz Republic, Libya, Macedonia, Malaysia, Malta, Mauritius, Mongolia, Morocco, Namibia, Nepal, Netherlands, New Zealand, Norway, Oman, Philippines, Poland, Portugal, Qatar, Romania, Russia, Singapore, South Africa, Spain, Sri Lanka, Sudan, Sweden, Switzerland (incl. amended), Syria, Tanzania, Thailand (1986, 2015), Trinidad & Tobago, Turkey, Turkmenistan, UAE, UK, USA, Uganda, Ukraine, Uzbekistan, Vietnam, Zambia.

Tax Information Exchange Agreements (TIEAs)

India has TIEAs with 5 jurisdictions including : Cayman Islands, Jersey, Liechtenstein, Maldives

Other Materials
  1. I. Notifications of Central Board of Direct Taxes, Finance Ministry, Micro, Small and Medium Enterprises Ministry, RBI.
  2. II. Circulars on Securities and Exchange Board of India, Master Circular on RBI and Securities and Exchange Board of India.
  3. III. Master Direction on RBI Income Tax Forms
  4. IV. Words and Phrases
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Indian Case Law

Covers Judgments list for:

  1. Trueprint Law Reports

    2. Supreme Court Cases (Indirect Tax) - 1969-present, Pre-1969, Tax (General)

    High Court Cases (Indirect Tax)

    GST & Tax Report Series - Goods and Services Tax Reports (GSTR): 2010-present, GSTR (Online): 2017-2023, Sales Tax Cases (STC): 1950-2010, VAT and Service Tax Cases (VST): 2005-2017, VST (Online): 2013-2017

  2. Non-Trueprint Judgments

    3. Supreme Court - Unreported Indirect Tax Judgments since 1950

    High Court - Unreported Indirect Tax Judgments since 1779

    Tribunals & Commissions - Advance Ruling Authorities (GST): since 2017, Board of Revenue - Rajasthan: since 1989, Board of Revenue - Uttar Pradesh: since 1920, CESTAT (Customs, Excise, Service Tax Appellate Tribunal): since 1981, National Anti-Profiteering Authority: since 2018, Sales Tax Tribunals: since 1950, State Tax Tribunals: since 1989

Indian Statutory Law

Central Acts:

Covers CGST Act, 2017, IGST Act, 2017, UTGST Act, 2017, GST Compensation to States Act, 2017, Central Excise Act, 1944 [Repealed], Central Sales Tax Act, 1956, Customs Act, 1962, Customs Tariff Act, 1975, Finance Acts (from 1942 to 2024, including all No. 2 Acts), Companies Act, 2013, LLP Act, 2008, Partnership Act, 1932, Contract Act, 1872, Sale of Goods Act, 1930, Depositories Act, 1996, Securities Contracts (Regulation) Act, 1956, SEBI Act, 1992, Reserve Bank of India Act, 1934, FEMA, 1999, FERA, 1973, Co-operative Societies Act, 1912, Multi-State Co-operative Societies Act, 2002, MSME Development Act, 2006, IBC, 2016, PMLA, 2002, Prohibition of Benami Property Transactions Act, 1988, Foreign Contribution (Regulation) Act, 2010, Foreign Trade (Development & Regulation) Act, 1992, Trusts Act, 1882, Charitable and Religious Trusts Act, 1920, Charitable Endowments Act, 1890, Sakshya Adhiniyam, 2023, Special Economic Zones Act, 2005

State GST Acts (2017)

Covers all Indian States and Union Territories enacted their respective GST Acts of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Delhi, Goa, Gujarat, Haryana, Himachal Pradesh, Jammu & Kashmir, Jharkhand, Karnataka, Kerala (Ordinance), Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Punjab, Rajasthan, Sikkim, Tamil Nadu, Telangana, Tripura, Uttar Pradesh, Uttarakhand, West Bengal.

State VAT Acts (2002-2008)

Covers State-specific VAT laws enacted before GST regime, including: Andhra Pradesh (2005), Bihar (2005), Delhi (2004), Goa (2005), Gujarat (2003), Haryana (2003), Himachal Pradesh (2005), Jharkhand (2005), Karnataka (2003) [Repealed], Maharashtra (2002), Manipur (2004), Meghalaya (2003), Mizoram (2005), Nagaland (2005), Odisha (2004), Puducherry (2007), Punjab (2005), Sikkim (2005), Telangana (2005), Tripura (2004), Uttar Pradesh (2008), Uttarakhand (2005), West Bengal (2003).

Amending Acts

Covers Benami Transactions (Prohibition) Amendment Act, 2016, Central Excise Laws (Amendment and Validation) Act, 1982 (Repealed), Central Excises and Salt (Amendment) Act, 1985, Central Sales Tax (Amendment) Acts, 1969, 2005 (Both Repealed), Companies (Amendment) Acts: 2015 (Repealed), 2017 (Repealed), 2019, 2020, Companies (Amendment) Ordinances: 2018, 2019, Second Ordinance 2019, Constitution (1st Amendment) Act, 1951 to latest, Foreign Trade (Development & Regulation) Amendment Act, 2010 (Repealed), Insolvency and Bankruptcy (Amendment) Acts: 2018 (Repealed), Second 2018 (Repealed), 2019 (Repealed), 2020, Second 2020, Multi-State Co-operative Societies (Amendment) Act, 2023, Prevention of Money-Laundering (Amendment) Acts: 2005 and 2012 (Repealed), Reserve Bank of India (Amendment) Acts: 1940 (Repealed), 1946, 1949, 1955, 1956, 1957 (also 2nd Amendment), 1960, 1962, 1974, 1978, 1991 (also 2nd Amendment), 1997, 2006 (Repealed), Second Amendment Acts: 1940 (Repealed), 1947, Miscellaneous Provisions Act, 1953, Securities and Exchange Board of India (Amendment) Act, 2002, Securities Contracts (Regulation) Amendment Act, 2007 (Repealed), Securities Laws (Amendment) Acts: 2004 (Repealed), 2014, Special Economic Zones (Amendment) Act, 2019 (Repealed), Taxation Laws (Amendment) Act, 2007 (Repealed), Trusts (Amendment) Acts: 1917 (Repealed), 2016

State VAT Amendment Acts covers

Andhra Pradesh VAT (Amendment) Acts: 2015, 2016, 2017, 2019, Second, Third, Fourth Amendments: 2015, Adaptation Order (Telangana): 2014

Bihar Amendment Acts: 2008, 2010, 2011, 2012, 2016, 2016 (1), 2024, Amendment & Validation Act: 2015

Delhi VAT (Amendment) Act: 2016. Third Amendment Act: 2012

Goa Amendment Acts: 2005, 2006 (2nd), 2008 (3rd & 4th), 2011 (5th), 2012 (6th), 2013 (7th), 2015 (8th), 2016 (9th), 2017 (10th), 2019 (11th), 2020 (12th), 2023, 2024

Gujarat Amendment Acts: 2006, 2007, 2006 (2nd)

Haryana Amendment Acts: 2004, 2005, 2006, 2007, 2015, 2020

Jharkhand Amendment Acts: 2006, 2020

Karnataka Amendment Acts: 2005, 2005 (2nd), 2006, 2007

Maharashtra Amendment Acts: 2008, 2010, 2011 (Amendment & Validation), 2013, 2014, 2018

Manipur 1st Amendment Act: 2012

Mizoram Amendment Acts: 2012, 2017

Odisha (Orissa) Amendment Acts: 2005, 2015, 2017

Puducherry Amendment Acts: 2008, 2009, 2010, 2012, 2013, 2015, 2017, 2021, Second Amendments: 2008, 2009, 2010, 2012, 2013, 2017, 2021, Third Amendment: 2010, Fourth Amendment: 2010

Sikkim VAT (Amendment) Act: 2007

Uttar Pradesh Amendment Acts: 2008, 2009, 2010, 2013, 2014, 2020

Uttarakhand Amendment Acts: 2015, 2015 (1), 2016, Second Amendment 2016

Rules

Contains Accessories (Condition), 1963, Baggage, 2016, Central Excise (Appeals), 2001, Central Excise (Concessional Rate for Manufacture), 2016, Central Excise, 2017, Central Sales Tax (Registration & Turnover), 1957, CENVAT Credit, 2004 [Old] / 2017, Customs (Appeals), 1982, Customs (Compounding of Offences), 2005, Customs (Furnishing of Information), 2017, Customs (Import at Concessional Rate), 2022, Customs Tariff (Anti-Dumping/CVD), 1995, Customs Valuation (Imports/Exports), 2007, Drawback Rules (Excise, Customs, Service Tax), 1995 / 2017, GST Rules (CGST, IGST, UTGST, State GSTs), 2017 onwards, GST Compensation Cess, 2017, GST Settlement of Funds, 2017, GST Appellate Tribunal (Service Conditions), 2023, Companies (Deposits, Accounts, Audit, Directors, CSR, etc.), 2014 onwards, Companies (Indian Accounting Standards), 2015, Companies (Winding Up), 2020, Companies (Registered Valuers), 2017, Company Court Rules, 1959, Company Law Board (Fees), 1991, Nidhi Rules, 2014, Producer Companies, 2021, IBC Application & Procedure Rules, 2016-2021, IBBI (Reports, Medical Benefits, Recruitment), 2016-2019, SEBI (Appeals, Penalties, Service Conditions), 1992-2021, SEBI Appellate Tribunal Rules, 1995, 2000, Foreign Exchange (Compounding, Transactions, Investment), 2000-2022, Foreign Privileged Persons (Customs Privileges), 1957, PMLA (Attachment, Records, Seizure, Restoration), 2005-2016, IEPF Authority Rules (Audit, Refund, Recruitment), 2016-2018, LLP (General, SBO, Winding Up), 2009-2023, MSME (Information, Fund, Board), 2006-2016, Haryana MSE Facilitation Council Rules, 2007 / 2021, NCLT/NCLAT (Recruitment, Salaries, Procedure), 2015-2020, NFRA (Appointment, Meeting, Recruitment), 2018-2022, Trade Origin, Re-export, Safeguard Duty, Anti-Dumping, 1993-2020, Intellectual Property Rights (Imported Goods), 2007, Denaturing of Spirit, 1972, Notified/Specified Goods (Illegal Import/Export), 1969, Special Economic Zones Rules, 2006, Securities Contracts Rules, 1957, GIPARD Rules (Goa Institute of Public Admin.), NA, VAT Rules (Various States), 2005 onwards, Andhra Pradesh / Maharashtra Sales Tax Rules, 1986, Monetary Policy Committee (Selection), 2016, Benami Property Transaction Rules, 2016 / 2019

Regulations

Covers Customs & Trade Regulations on Adjudicating Authority (Procedure) Regulations, 2013 / 2006, ATA Carnet / FICCI Carnet (Form of Bill of Entry & Shipping Bill) Regulations, 1990 / 2014, Baggage (Transit to Customs Stations) Regulations, 1967, Bill of Entry / Coastal Goods / Export Report / Import Report (Forms & Electronic) Regulations, 1976-2019, Boat Notes Regulations, 1976, Bonded Aircraft Stores Regulations, 1965, Courier Imports & Exports (Clearance / E-Declaration) Regulations, 1998 / 2010, Customs (Electronic Cash Ledger, Finalisation, Identity, Audit, Supplementary Notice, Refund, Fees) Regulations, 1995-2022, Controlled Delivery (Customs) Regulations, 2022, Customs Brokers Licensing Regulations, 2018, Customs Authority for Advance Rulings Regulations, 2021, Electronic Duty Credit Ledger Regulations, 2021, Exports by Post Regulations, 2018, Handling of Cargo in Customs Areas Regulations, 2009, On-site Post Clearance Audit Regulations, 2011, Sea Cargo Manifest and Transhipment Regulations, 2018, Shipping Bill Regulations (Various), 1975-2022, Special/Public/Private Warehouse Licensing & Operations Regulations, 2016-2020, Transportation/Transhipment Regulations (Nepal/Fgn Territory), 2019-2020, Uncleared/Warehoused Goods Regulations, 1972-2016, Levy of Fees (Customs Docs / Baggage) Regulations, 1966-1970, Imported Packages/Stores (Retention/Open) Regulations, 1963, Goods Imported (Conditions of Transhipment) Regulations, 1995, Postal Export (Electronic Declaration) Regulations, 2022, Project Imports Regulations, 1986, Manufacture and Other Operations in (Special) Warehouse Regulations, 2019-2020, Pre-notice Consultation Regulations, 2018 FEMA Regulations on: Property Acquisition/Transfer (India & Abroad): 2000, 2015, 2018, Borrowing / Lending (Rupees & FX): 2000, 2018, Deposit / Debt / Derivatives / Guarantees: 2000-2023, Currency Handling / Export-Import of Goods & Services / Securities: 2000-2023, Overseas Investment & Capital A/c Transactions: 2000, 2022, Branch / Liaison / Project Office: 2000, 2016, IFSC / Margin / Insurance / Cross-Border Merger / Crystallization: 2000-2020, Mode of Payment / Receipts & Repatriation: 2000-2023, Withdrawal of OCB Permission: 2003 IBBI Regulations on: Insolvency Professionals / Agencies / Advisory Committees: 2016-2019. Resolution Process (Corporate / Personal / Pre-packaged): 2016-2021, Liquidation / Voluntary Liquidation / Fast Track: 2016-2017, Grievance Redressal / Information Utilities / Board Procedures: 2017-2018, Employees / Consultants / Service Terms: 2017 SEBI Regulations contains SEBI (AIF, REIT, InvIT, Mutual Funds, Portfolio Managers, Intermediaries): 1992-2024, Insider Trading / Takeovers / Buy-back / Delisting / Listing Obligations: 1992-2021, Debenture Trustees / Merchant Bankers / Underwriters / Venture Capital: 1992-2021, Collective Investment / Depositories & Participants / Credit Rating Agencies: 1993-2018, Investor Protection Fund / Certification / Research Analysts / SROs: 1994-2021, Capital Issues / Debt Instruments / Disclosure / Settlement: 2008-2021, SEBI Board Meetings / Search & Seizure / Procedure: 2001-2018, Repeal Regulations: Ombudsman / Underwriters / Search & Seizure Other Regulations includes Companies Regulations, 1956, Company Law Board Regulations, 1991, Narcotic Drugs (Regulation of Controlled Substances) Order, 2013, Foreign Contribution (Gifts / Presentations) Regulations, 1978, IFSCA (Market Infrastructure Institutions) Regulations, 2021, Securities Contracts (Stock Exchange Operations / Public Shareholding): 2006-2018

Orders, Schemes, Guidelines, and Directions

Orders contains Companies (Auditor's Report) Orders: 2016, 2020, Companies (Removal of Difficulties) Order: 2013, 2014, 2015, 2016, 2017, 2018, Second Order: 2014, 2016, 2017, Third Order: 2014, 2016, Fourth Order: 2014, 2016, Fifth, Sixth, Seventh Orders: 2014, Foreign Trade (Exemption from Rules) Amendment Order, 2017, Insolvency and Bankruptcy Code (Removal of Difficulties) Order, 2017, Prohibition of Benami Property Transactions (Removal of Difficulties) Second Order, 2018, Public Procurement Policy for MSEs Order, 2012, SEBI Orders about :Rejection of Draft Offer Documents Order, 2012, Issuing Observations on Draft Offer Documents Order, 2006, Prohibition on Suspended Companies Order, 2015, Specified Companies (Payment to MSEs) Order, 2019

State GST - Removal of Difficulties Orders for various states Bihar (2017-2019): Original + 1st to 10th, Delhi (2017-2020): Original + 1st to 10th, Goa, Haryana, Himachal Pradesh (2018-2021): Original + 2nd to 10th (as applicable), Karnataka (2017-2019): Original + 2nd to 9th, Maharashtra (2017-2020): Original + 2nd to 10th, Mizoram, Odisha, Rajasthan, Tamil Nadu, Tripura, UP, Uttarakhand (2017-2020), UP: Up to 13th and Multiple Orders as per timeline

MCA Schemes on Company Law Settlement Schemes: 2000, 2003 (J&K), 2010, Easy Exit Schemes: 2010, 2011, Simplified Exit Scheme, 2005

IBBI Guidelines/Schemes on Medical Facility to Chairperson/Members Scheme, 2019, Research Initiative Scheme, 2019, Guidelines for: Appointment of Insolvency Professionals, Empanelment of Advocates, Technical Standards under IU Regulations, 2017, Interim Resolution Professionals & Liquidators: 2017, 2019, 2020

Schemes & Directions contains Core Investment Companies Directions: 2011, Overseas 2012, Depository Receipts Scheme, 2014, Electoral Bond Scheme, 2018, Electronic Trading Platforms Directions, 2018, Exchange Traded Currency Options Directions, 2010, Interest Rate Options Directions, 2018, Foreign Currency Exchangeable Bonds Scheme, 2008, Margining for OTC Derivatives Directions, 2024, NBFC-Scale Based Regulation Directions, 2023, Misc. NBFC Directions, 1977, Mortgage Guarantee Co. Directions & Guidelines, 2008, NBFC Prudential Norms: Deposit Accepting & Non-Deposit Accepting - 2007, NBFC Acquisition or Transfer Control Directions, 2014, NBFC Overseas Branch/Office Investment Directions, 2011, Acceptance of Public Deposits Directions, 1998, NBFC Auditor's Report Directions: 1998, 2008, NBFC Corporate Governance Directions, 2015, NBFC-MFIs Directions, 2011, PMC Bank Scheme, 2022, Repo in Corporate Debt Securities Directions, 2015, Repurchase Transactions (Repo) Directions, 2018, Commercial Paper Directions, 2017, Call/Notice/Term Money Market Directions, 2021Certificate of Deposit Directions, 2021, Derivative Contracts Margin Directions, 2024, Market-makers in OTC Derivatives Directions, 2021, Residuary NBFC Directions, 1987, Standalone Primary Dealers Directions, 2016, Tri-Party Repo Directions, 2017, Short Sale Directions, 2018, Delisting Guidelines, 2003, Disclosure & Investor Protection Guidelines, 2000, ESOP & ESPS Guidelines, 1999, Informal Guidance Scheme, 2003, IFSC Guidelines, 2015, SEBI-IBBI Administrator Appointment Guidelines, 2018, Securitisation & Reconstruction Companies Directions, 2003, Repo Guidelines in Debt, Derivatives & Money Markets, Maharashtra VAT Assessment Withdrawal Scheme, 2018

GST Council Meetings (1st to 51st):

1st (22-09-2016), 2nd (30-09-2016), 3rd (18-10-2016), 4th (03-11-2016), 5th (02-12-2016), 6th (06-12-2016), 7th (22-12-2016), 8th (03-01-2017), 9th & 10th (16-01-2017), 11th (27-02-2017), 12th (28-02-2017), 13th (16-03-2017), 14th (18-05-2017), 15th (03-06-2017), 16th (11-06-2017), 17th (18-06-2017), 18th & 19th (30-06-2017), 20th (05-08-2017), 21st (09-09-2017), 22nd (06-10-2017), 23rd (10-11-2017), 24th (16-12-2017), 25th (18-01-2018), 26th (10-03-2018), 27th (04-05-2018), 28th (21-07-2018), 29th (04-08-2018), 30th (28-09-2018), 31st (22-12-2018), 32nd (10-01-2019), 33rd (20-02-2019), 34th (19-03-2019), 35th (21-06-2019), 36th (25-07-2019), 37th (09-09-2019), 38th (18-12-2019), 39th (14-03-2020), 40th (12-06-2020), 41st (27-08-2020), 42nd (05-10-2020), 43rd (28-05-2021), 44th (12-06-2021), 45th (17-09-2021), 46th (31-12-2021), 47th (28-06-2022), 48th (17-12-2022), 49th (18-02-2023), 50th (11-07-2023), 51st (02-08-2023)

Indian Secondary Materials

Articles about Supreme Court Cases (Indirect Tax), GST Reports (GSTR), Sales Tax Cases (STC), VAT & Service Tax Cases (VST)

India's Bilateral Investment Treaties (BITs) with:

Bangladesh, China, Indonesia, Israel, Japan, Jordan, Kazakhstan, Kuwait, Kyrgyz Republic, Lao PDR, Malaysia, Mongolia, Myanmar, Oman, Philippines, Saudi Arabia, South Korea, Sri Lanka, Syria, Taiwan, Tajikistan, Thailand, Turkey, Turkmenistan, UAE, Uzbekistan, Vietnam, Yemen, Armenia, Austria, Belarus, Belgium, Bosnia & Herzegovina, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Finland, France, Germany, Greece (Hellenic Republic), Hungary, Iceland, Italy, Latvia, Lithuania, Macedonia, Netherlands, Poland, Portugal, Romania, Russia, Serbia (Yugoslavia), Slovak Republic, Spain, Sweden, Switzerland, Ukraine, United Kingdom, Egypt, Libya, Morocco, Mozambique, Senegal, Sudan, Argentina, Australia, Brunei Darussalam, Mauritius, Mexico, Trinidad & Tobago

India's Double Taxation Avoidance Agreements (DTAAs) with:

Armenia, Australia, Bangladesh, Bhutan, China, India-Indonesia, India-Japan, India-Kazakhstan, India-Korea, India-Kyrgyz Republic, India-Malaysia, India-Mongolia, India-Nepal, India-Philippines, India-Singapore, India-Sri Lanka, India-Thailand (1986 & 2015), India-Vietnam, Austria, Belarus, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Czechoslovakia, Denmark, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Malta, Macedonia, Netherlands, Norway, Poland, Portuguese Republic, Romania, Russia, Slovak Republic, Spain, Sweden, Switzerland (incl. amendment), Ukraine, UK, Egypt, Israel, Jordan, Kuwait, Libya, Morocco, Namibia, Oman, Qatar, Saudi Arabia, Sudan, South Africa, Syria, Tanzania, UAE, Uganda, Zambia, Brazil, Canada, Kenya (1985 & 2018), Mauritius, Mexico, New Zealand, Trinidad & Tobago, Turkey, Turkmenistan, USA, Uzbekistan

India's Tax Information Exchange Agreements (TIEAs) with:

Cayman Islands, Jersey, Liechtenstein and Maldives

Notifications about Central Excise, Customs, GST, Service Tax

Circulars & Instructions
  • Circulars: Central Excise, Customs, GST, Service Tax
  • Master Circular: RBI, SEBI
  • Instructions: Central Excise, Customs, Service Tax

Master Directions of RBI

Press Releases of GST

Words & Phrases