The authoritative sources powering Tax Sahayogi. Every AI response is grounded exclusively in these indexed legal provisions — never from general knowledge.
Central Goods and Services Tax Act — all sections, schedules, and amendments up to date.
Integrated GST Act governing inter-state supplies, imports, and place-of-supply rules.
Procedural rules under CGST Act covering ITC, registration, returns, refunds, and e-way bills.
All Central Tax notifications including rate changes, exemptions, and procedural amendments.
Clarificatory circulars issued by CBIC on interpretation of GST law and procedure.
Key sections covering TDS (194 series), assessments, penalties, deductions (80C-80U), capital gains, and advance tax.
New consolidated Income Tax Act replacing the 1961 Act — simplified, restructured provisions effective from AY 2026-27.
CBDT clarifications on Income Tax provisions, TDS obligations, and procedural matters.
If you need a provision that's not in the knowledge base, the system flags it for review. We continuously expand the corpus based on user queries and regulatory changes.
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