A reference work should say who stands behind it and what it did to earn being relied on. This page says both, and says plainly what has not been done yet.
CA Prabhakar Kumar, FCA — Fellow member of the Institute of Chartered Accountants of India, membership no. 560762, in practice at Prabhakar Kumar & Co., Pune (firm registration no. 038082N). The library is published through VittSphere Technologies Private Limited (CIN U62099PN2026PTC253995).
The practice is a separate thing from this library and nothing here is written to sell it. The link is here for the same reason the membership number is: so that a reader who wants to know who wrote a page can find out, and check.
The membership number is printed on every page of this library on purpose. It is checkable against the ICAI register, and it means there is a named person answerable for what is written here rather than a masthead.
The Income-tax Act, 2025 came into force on 1 April 2026 and replaced the Income-tax Act, 1961. Section 536 of the new Act expressly saves the 1961 Act for every tax year beginning before 1 April 2026 — including the assessments, reassessments, penalties, appeals and prosecutions arising from those years, even where the proceeding starts after 1 April 2026.
This library states the law under the Income-tax Act, 1961. That is the Act that governs every assessment year up to and including AY 2026-27, and the disputes that follow from those years for as long as they run. It is not the Act that governs income arising on or after 1 April 2026.
On prosecutions the position follows the same rule: the section charged is the one under the Act governing the underlying default, so a TDS default before April 2026 is still prosecuted under s.276B of the 1961 Act and not under s.476 of the 2025 Act.
Judgments of the Supreme Court, the High Courts and the Tribunal, advance rulings, and CBDT circulars — each with a one-paragraph summary, the facts, the reasoning, what to do if it applies to you, and a link to where it was found.
Every authority has been searched for later treatment. These are the ones where the answer to “is it still good law” is not a clean yes.
A page for every provision the library holds anything on, in both the 1961 and the 2025 numbering.
Provisions explained in plain English, and 100 worked examples taking a notice from arrival to reply.
Alongside them: the Income-tax Act 2025 in full with the 1961 concordance, the Rules, the prescribed forms, the rates by assessment year taken from the Finance Acts themselves, the circulars, the notifications and the tax treaties.
One number is the size of this library: 2,411 authorities. That is judgments, advance rulings and CBDT instruments, counted once each. Every other number on the site counts something else, and they do not add up to it, on purpose.
A judgment is filed under every provision it turns on — 4.9 of them on the average entry, because a reassessment case usually engages s.147, s.148, s.148A and s.151 at once. So the 2,342 section pages between them hold 11,907 filings, and a reader adding up the section counts would arrive at nearly five times the size of the library. The same is true of the 26 subjects. Nothing is duplicated; one authority appears wherever it is useful.
So 2,411 is the library. Anything larger is a count of filings; anything smaller is a subset.
Nothing in this library is legal or tax advice, and reading it creates no professional relationship.
If an entry is wrong — the holding misstated, a case still cited that has since been overruled, a section number mapped to the wrong provision — say so and it will be fixed and rebuilt. A library that cannot be corrected should not be trusted. WhatsApp 77092 83841.
Quoting is welcome and is the reason the library is public. Name TaxSphere and link the page. The full position on what is whose is at terms and attribution.
