Articles 2001–2040 of 2673, covering Income Tax Act 2025, IndAS and more.
Authorities, jurisdiction, taxpayer rights, search, requisition, survey, information gathering and disclosure controls. The repository integrates the statutory…
PAN, return-filing duties, tax return preparers, verification, self-assessment and tax on updated returns. The repository integrates the statutory index…
Assessment inquiry, valuation, faceless and best-judgment assessment, reassessment, rectification, demand and block assessment. The repository integrates the…
Representative liability, succession, firms, private-company directors, registered non-profit organisations and accreted income. The repository integrates the…
First appeals, Tribunal, High Court, Supreme Court, revision, DRC and Board for Advance Rulings. The repository integrates the statutory index, operative legal…
Sections 390-430, connected Rules 203-273, Forms 121-186, Finance Act 2026 amendments, transition mapping, practical controls, cases and professional Q&A.
Sections 431-438, connected Rules connected rules within 203-273, Forms refund and demand forms within 121-186, Finance Act 2026 amendments, transition…
Sections 439-472, connected Rules connected rules within 203-273, Forms penalty and compliance forms within 121-186, Finance Act 2026 amendments, transition…
Sections 473-498, connected Rules prosecution, compounding and Special Court procedures, Forms prescribed prosecution and compounding records, Finance Act 2026…
Sections 499-536, connected Rules service, reporting, valuation and miscellaneous rules within 203-273, Forms reporting, valuation and representation forms…
Complete professional navigation to all sixteen Schedules, connected Rules 274-333, forms, notifications, old-law bridges, applied examples and evidence…
Ind AS 1 (corresponding to IAS 1) is the foundation of financial reporting under Ind AS. It prescribes how financial statements should be structured, what…
Cost, net realisable value and profit-quality discipline. Ind AS 2 prevents inventory and profit from being overstated by requiring inventory to be measured at…
How to choose policies, update estimates and correct mistakes. Ind AS 8 protects trend information by separating policy changes, estimate changes and errors…
Adjusting events, non-adjusting events and authorisation. Ind AS 10 determines whether information arising after year-end changes recognised amounts, requires…
Condensed reporting without diluted accounting quality. Ind AS 34 enables timely interim reporting while preserving annual recognition and measurement…
Recognition, component accounting, depreciation, revaluation and derecognition. Prescribe the accounting treatment for property, plant and equipment so users…
Qualifying assets, capitalisation rates, foreign exchange and cut-off. Require borrowing costs directly attributable to acquiring, constructing or producing a…
Classification, mandatory cost model, transfers and fair-value disclosure. Prescribe recognition, measurement and disclosure for land or buildings held to earn…
Classification, measurement, presentation and discontinued-operation reporting. Specify accounting for assets held for sale or distribution and the…
Functional currency, foreign transactions, translation and lack of exchangeability. Prescribe how foreign-currency transactions and foreign operations are…
Relationship identification, transactions, balances, KMP and government-related entities. Ensure that financial statements disclose the possibility that…
Accounting for subsidiaries, associates and joint ventures outside consolidated statements. Prescribe accounting and disclosure for investments in…
Significant influence, equity method, long-term interests, losses and impairment. Prescribe accounting for associates and application of the equity method to…
From cash classification to supplier-finance disclosures. Ind AS 7 explains how cash and cash-equivalent movements are classified, presented and reconciled. It…
Current tax, tax bases, temporary differences, deferred tax and uncertainty. Prescribe accounting for current and future tax consequences of recovering assets…
Short-term, post-employment, actuarial measurement and termination benefits. Prescribe accounting and disclosure for all employee benefits other than…
Recognition, matching, asset grants, income grants, non-monetary assistance and repayment. Prescribe recognition, presentation and disclosure for government…
Identifying hyperinflation, price-level restatement and net monetary gain or loss. Require financial statements of an entity whose functional currency is…
Indicators, recoverable amount, cash-generating units, goodwill and reversals. Ensure that assets are not carried above the amount recoverable through use or…
Present obligations, best estimates, onerous contracts, restructurings and levies. Ensure appropriate recognition and measurement of provisions and sufficient…
Recognition, research versus development, useful life, amortisation and impairment. Prescribe the accounting treatment for identifiable non-monetary assets…
Exit price, principal market, valuation techniques, hierarchy and disclosures. Define fair value, establish a single framework for measuring fair value and…
Equity-settled awards, cash-settled awards, vesting conditions and group plans. Require an entity to recognise the goods or services received in share-based…
Control, relevant activities, structured entities, NCI and loss of control. Establish principles for presentation and preparation of consolidated financial…
Basic EPS, diluted EPS, potential ordinary shares and retrospective adjustments. Prescribe principles for determining and presenting earnings per share so…
Biological assets, agricultural produce, bearer plants and government grants. Prescribe accounting treatment, presentation and disclosures for agricultural…
Opening balance sheet, retrospective application, mandatory exceptions and optional exemptions. Ensure that an entity’s first Ind AS financial statements…
Management approach, CODM, aggregation, quantitative thresholds and entity-wide disclosures. Require disclosure enabling users to evaluate the nature and…
Joint control, unanimous consent, joint operations and joint ventures. Establish financial-reporting principles for entities having interests in arrangements…