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PHMG & Associates

Official sources

Where the rules actually live

Acts, rules, forms and notifications are maintained by the departments that make them, and they change constantly. Rather than keep a copy that drifts out of date, we link the source and say what each one is good for.

Why this is a directory and not a copy of the statute book

A page reproducing a bare Act is out of date the day it is amended, and the reader has no way of knowing. The official text carries the amendments; a copy does not.

So the 33 sources below are grouped by subject with a note on what each is useful for. Our own service pages cite the specific provision they discuss and link the same sources, so you can check any statement on this site against the authority behind it.

Directory

By subject

Direct tax

Income Tax Department – e-filing portalreturns, forms, utilities and the taxpayer's own recordsIncome Tax Department – Actsthe Income-tax Act as amendedIncome Tax Department – Rulesthe Income-tax RulesIncome Tax Department – all formsstatutory forms by numberIncome Tax Department – double taxation agreementstreaty texts by countryIncome Tax Department – transfer pricingprovisions, rules and safe harbour notificationsTRACESTDS certificates, corrections and the justification report

GST and indirect tax

GST portalregistration, returns, refunds and the LUTCBIC – GSTthe GST Acts, rules, notifications and circularsCBIC – GST Acts and RulesCGST, IGST, UTGST and the compensation cess ActCentral Board of Indirect Taxes and Customscustoms, and the legacy excise and service tax materialDirectorate General of Foreign TradeImport Export Code and the foreign trade policy

Company and LLP law

Ministry of Corporate Affairsfilings, including Form CSR-1 and the ROC formsMCA – Actsthe Companies Act and the LLP ActMCA – Rulesrules made under both ActsIndia Codethe official repository of central and state legislationInsolvency and Bankruptcy Board of Indiathe Code, regulations and circulars

Banking, exchange control and securities

Reserve Bank of India – notificationscirculars and directions as issuedReserve Bank of India – master directionsconsolidated directions by subjectReserve Bank of India – master circularsincome recognition and asset classification, and lending normsReserve Bank of India – FEMAthe Act, rules, regulations and directionsFIRMS portalEntity Master, FC-GPR and FC-TRSSecurities and Exchange Board of Indiaregulations, circulars and master circulars

Labour and social security

Employees' Provident Fund OrganisationECR filing, contribution rates and due datesEmployees' State Insurance Corporationcontribution rates, the wage ceiling and due datesMinistry of Labour and Employmentthe four labour codes and the central rules

Not-for-profit

FCRA portal, Ministry of Home Affairsregistration, prior permission, FC-3C, FC-4 and FC-6National CSR portalthe CSR framework and registered implementing agenciesNGO Darpanthe unique identification a number of applications require

Small business and credit

Udyam registration portalMSME classification and registrationMinistry of Micro, Small and Medium Enterprisesschemes and eligibilityCredit Guarantee Fund Trust for Micro and Small Enterprisesguarantee cover and ceilings

Professional standards

The Institute of Chartered Accountants of Indiaaccounting and auditing standards, and the Code of Ethics
Not reproduced here

Data we point at rather than copy

Either it changes too often, or it runs to too many records for a copy on this site to be reliable.

WhatWhy not hereWhere to get it
IFSC and MICR codesTens of thousands of records that change as branches open, merge and closeReserve Bank of India
Gold and silver ratesChange daily, so any published table is wrong by the time it is readIncome Tax Department
Full HSN and SAC rate schedulesThousands of entries, amended by notification through the yearCBIC – GST
Stamp duty ratesSet by each state and amended in state budgetsIndia Code
National Industries Classification codesA large published classification used mainly during registrationUdyam registration portal
Cost inflation indexA long published series where a single wrong figure produces a wrong capital gainIncome Tax Department
Depreciation rates and useful livesBlock rates under the Income-tax Act and useful lives under Schedule II both run to long schedulesIncome Tax Department
ROC and LLP filing feesFee slabs depend on nominal capital and on how late a filing is, and are revised by notificationMinistry of Corporate Affairs
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