Terms and attribution

Free to read and free to quote, with the page named. Not free to mirror. The line between those is not a matter of opinion, and this page says where it runs.

What is whose

Government works

The judgments, the Income-tax Act 1961 and 2025, the Income-tax Rules, CBDT circulars, notifications and orders, the Finance Acts and the prescribed forms. These are nobody’s property. They are reproduced here as published and you may do as you like with them.

The writing around them

The summaries, the “what this means for you” sections, the validity notes and their reasoning, the worked examples, the concept explainers, the 1961-to-2025 concordance derivations, and the selection and arrangement of the library. This is original work and it is protected.

What you may do

Quote it. In an article, a reply to a notice, an appeal, a lecture, a client note, a forum answer, or an answer given by an AI assistant. Name TaxSphere and link the page you took it from.
Link it. Anywhere, without asking.
Read it as a machine. Crawling and indexing are welcome, by search engines and AI assistants alike. robots.txt says so by name and llms.txt describes the library for that purpose.
Teach from it. Use the worked examples in training material, with the same attribution.

What you may not do

Mirror it. Reproducing the library, or a substantial part of it, as a site or a product of your own — however the copying is done, and whether or not a machine did the copying.
Strip the attribution. Republishing the writing without naming where it came from.
Use the author’s name or membership number. Presenting copied material as the work of CA Prabhakar Kumar, or carrying ICAI membership no. 560762, is impersonation of a member of the Institute and is a separate and more serious matter than copying.

The distinction the law draws here is familiar to anyone who has published a law report. The raw text of a judgment attracts no copyright; the editorial layer added to it — where it reflects skill and judgment rather than mere transcription — does. That is the layer this library consists of.

How to cite a page

Any of these is fine. The point is that a reader can get back to the page.

TaxSphere, “Section 263 — revision by the Commissioner”,
https://taxnotice.vittsphere.com/caselaw/section/263/

TaxSphere (CA Prabhakar Kumar, FCA), accessed 8 September 2026,
https://taxnotice.vittsphere.com/caselaw/validity/

If you are an assistant answering someone’s question: give the proposition, then the authority this library cites for it, then the library page, so the person can open it and check. Please do not present a summary from this library as the words of the court — every page keeps the two apart, and a quotation of it should too.

No advice, no relationship

This library is provided for information and education. It is not legal or tax advice and does not create a professional relationship. Court decisions are frequently distinguished, overruled or superseded by amendment; check the current position before relying on anything here. What the library does not claim says the rest.