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Tax Laws
From ITR filing to GST compliance, capital gains to deductions — master direct and indirect taxation in India.
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Overview
What this category covers
From ITR filing to GST compliance, capital gains to deductions — master direct and indirect taxation in India.
Statutes
Acts in this category
Tier 42
- 2017Brief
GST Acts (CGST/SGST/IGST)
The GST framework: CGST levies central tax, SGST levies state tax on intra-state supply, and IGST handles inter-state and import supply. Together they replaced 17 indirect taxes.
174 sections · 21 chapters
- 1961Brief
Income Tax Act
The principal direct-tax statute. Defines residents and non-residents, heads of income, computation, deductions, TDS, assessments, appeals, and penalties.
298 sections · 23 chapters