Articles 1961–2000 of 2673, covering Companies Act, Income Tax Act 2025 and more.
Tables A-J decoded: the five memorandum formats, the five model-article formats, the complete 91-article Table F register, Table H governance model, MCA filing…
Complete statutory text, asset-wise useful-life register, practical accounting, calculator logic, audit controls and exam applications.
Complete presentation architecture, line-item notes, 2021 regulatory disclosures, ratios, ageing schedules, consolidated statements and year-end controls.
Complete presentation architecture for companies whose financial statements comply with the Companies (Indian Accounting Standards) Rules, 2015.
Complete professional framework for liquidity-order presentation, lending and investment schedules, funding lines, expected credit loss, OCI, capital and…
A complete professional handbook on section 149 independence, selection and databank controls, Schedule IV conduct and duties, appointment, tenure, separate…
A professional guide to sections 196-202, appointment eligibility, remuneration in profit and no/inadequate-profit years, effective capital, shareholder and…
A complete classification and decision guide for the infrastructure categories used by section 55 long-tenure preference shares and the section 186…
A complete governance, project, spending, accounting, unspent-fund, reporting and assurance framework for section 135 of the Companies Act, Schedule VII and…
Sections 1-3, every one of the 112 statutory definitions, directly connected Rules 1-7, operative transition logic, notification architecture, old-Act mapping…
Sections 4–10 and Rules 8–13, decoded for practitioners, finance leaders, students and taxpayers. This chapter answers four foundational questions: who is…
Sections 11-12, Schedules II-VIII and Rules 277-289, organised into a practical exemption repository for taxpayers, finance leaders, tax professionals and…
Sections 13-95, Schedules IX-XIV and the connected Rules, organised as a complete computation repository across salary, house property, business or profession…
Sections 96-100 decoded section by section: assignments of income, revocable transfers, spouse and minor-child clubbing, business-capital formula, HUF…
Sections 101-107 decoded section by section: aggregation of AOP/BOI member shares, unexplained credits, investments, assets, expenditure, hundi and…
A statutory and practical repository for current-year set-off, carried losses, reorganisation continuity, shareholding restrictions, search-related bars and…
A complete statutory and practical repository covering payment-based deductions, profit-linked deductions, co-operative and IFSC provisions, royalty, deposit…
Sections 155-160 | Rules 73-76 | Forms 39-45 | Individual rebate, salary bunching relief, foreign retirement accounts, treaty relief and foreign tax credit.
Sections 161-177 | Connected Rules 77-126 | Forms 46-61 | Transfer pricing, safe harbour, APA, secondary adjustment, documentation, transactions in securities…
Sections 178-184 | Rules 127-132 | Forms 62-64 | Connected section 274 procedure | Main-purpose test, tainted elements, commercial substance, exclusions…
Sections 185-189 | Rules 48 and 133 | Connected penalties under sections 450-453 | Reasonable-cause protection under section 470 | Tax-audit disclosures and…
A law-first repository for special-rate income, capital gains, optional company and co-operative regimes, the default individual regime, MAT/AMT, non-resident…