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Knowledge Base

The authoritative sources powering Tax Sahayogi. Every AI response is grounded exclusively in these indexed legal provisions -- never from general knowledge.

412 indexed provisions|Last updated: 12 April 2026|9 source documents
Act

CGST Act, 2017

Central Goods and Services Tax Act -- all sections, schedules, and amendments up to date.

Active|From 1 July 2017
Act

IGST Act, 2017

Integrated GST Act governing inter-state supplies, imports, and place-of-supply rules.

Active|From 1 July 2017
Rules

CGST Rules, 2017

Procedural rules under CGST Act covering ITC, registration, returns, refunds, and e-way bills.

Active|From 1 July 2017
Notifications

CBIC Notifications

All Central Tax notifications including rate changes, exemptions, and procedural amendments.

Active|From 1 July 2017
Circulars

CBIC Circulars

Clarificatory circulars issued by CBIC on interpretation of GST law and procedure.

Active|From 1 July 2017
Act

Income Tax Act, 1961

Key sections covering TDS (194 series), assessments, penalties, deductions (80C-80U), capital gains, and advance tax.

Active|From 1 April 1962
Act

Income Tax Act, 2025

New consolidated Income Tax Act replacing the 1961 Act -- simplified, restructured provisions effective from AY 2026-27.

Active|From 1 April 2026
Circulars

CBDT Circulars

CBDT clarifications on Income Tax provisions, TDS obligations, and procedural matters.

Active|From Ongoing
Decisions

GST Council Decisions

Recommendations from GST Council meetings affecting rates, rules, and policy changes.

Active|From Ongoing

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If you need a provision that is not in our knowledge base, our system will flag it for review. We continuously expand our corpus based on user queries and regulatory changes.

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