Reference Material

Professional Resources

Accounting & Auditing Standards

📄Accounting Standards (AS)📄Indian Accounting Standards (Ind AS)📄Standards on Auditing (SA)

Direct Taxes

📄Income-Tax Act, 1961📄Income-Tax Rules, 1962📄Income-Tax Act, 2025📄Income-Tax Rules, 2026📄FAQs and Guidance Notes on Forms — Income-Tax Rules, 2026📄FAQs on Interplay and Transition — Income-Tax Act, 2025📄Utility: Provisions of IT Act, 1961 vis-à-vis IT Act, 2025📄Income-Tax Circulars📄Income-Tax Notifications📄Guidance Note on Tax Audit under Section 44AB (Revised 2025)

Cross Border Taxation

📄Cross Border Transactions and Investments📄Technical Guide on Expatriates Taxation (Revised 2025)📄Foreign Tax Credit Mechanism & Interplay with Domestic Tax Laws📄Withholding Taxes under Section 195 and Form No. 15CA/CB📄Technical Guide on Royalty and Fees for Technical Services (Revised 2022)📄Guidance Note on Report Under Section 92E — Transfer Pricing (Revised 2022)

Goods & Services Tax

📄GST Acts / Notifications / Circulars📄E-Way Bill Portal📄HSN Code Search📄GST Rate Schedule📄ICAI — GST Publications & Technical Guides

FEMA & RBI

📄RBI Notifications📄FEMA Regulations📄NRI FAQ — RBI📄CAs' Handbook on Inbound and Outbound Investments under FEMA

MCA & Company Law

📄Company Name Search📄Companies Act, 2013📄Companies Act Rules📄Companies Notifications/Circulars📄Technical Guide on Accounting for Expenditure on CSR Activities (Revised 2025)