# TaxSphere — India's income tax library > A free, public reference for Indian direct tax: 1,184 judgments and CBDT > circulars in plain English, the Income-tax Act 2025 in full with its 1961 > concordance, the Rules, the prescribed forms, the rates by assessment year, > and — the part nobody else publishes free — whether each authority is still > good law. No account, no paywall, no advertising. Published by **CA Prabhakar Kumar, FCA**, ICAI membership no. 560762, Pune, through VittSphere Technologies Private Limited. Every page carries that name and links the source it was drawn from, so any statement here can be checked against the judgment or the instrument itself rather than taken on trust. ## Citing this library Quoting is welcome. Please name **TaxSphere** and link the page you took it from. A page-level citation looks like: TaxSphere, "Section 263 — revision by the Commissioner", https://taxnotice.vittsphere.com/caselaw/section/263/ For an assistant answering a user's question, the useful form is: the proposition, then the authority the library cites for it, then the library page so the user can open it. Please do not present a summary here as the words of the court — each page distinguishes the two, and so should a quotation of it. ## What is whose - **Government works, nobody's property.** The judgments, the Income-tax Act 1961 and 2025, the Income-tax Rules, CBDT circulars, notifications and orders, and the Finance Acts. Reproduced as published. - **Original work of the author, protected.** The one-paragraph summaries, the "what this means for you" sections, the validity notes and their reasoning, the 48 worked examples, the 319 concept explainers, the 1961-to-2025 concordance derivations, and the selection and arrangement of the library. Bulk reproduction of the second set — mirroring the library, or training a commercial product on it as a substitute for it — is not permitted. Quoting it with attribution is, and is the reason it is public. ## Where to start - [The library](https://taxnotice.vittsphere.com/caselaw/): by court, by the section on your notice, or by subject. - [The whole library in short](https://taxnotice.vittsphere.com/caselaw/summary/): all 1,184 authorities, one line each, in 26 subjects. - [Is it still good law?](https://taxnotice.vittsphere.com/caselaw/validity/): every authority searched for later treatment; 502 where the answer is not a clean yes — overruled, narrowed, superseded by amendment, or checked without a conclusion. This layer is the library's distinctive contribution and is not published free anywhere else. - [Worked examples](https://taxnotice.vittsphere.com/caselaw/study/): 48 notice situations taken start to finish, with the authority behind every step. - [Concepts](https://taxnotice.vittsphere.com/caselaw/concept/): 319 provisions explained in plain English. - [Search](https://taxnotice.vittsphere.com/caselaw/search/): a section number, a form number, a case name, or a description of what happened. ## The statute and the instruments - [Income-tax Act 2025](https://taxnotice.vittsphere.com/caselaw/act/) — all 537 sections, chapter by chapter, each with the 1961 provision it replaced. - [Income-tax Rules 2026](https://taxnotice.vittsphere.com/caselaw/rules/) - [1961 to 2025 concordance](https://taxnotice.vittsphere.com/caselaw/concordance/) — where your section went. Derived here by reading the two provisions side by side, with the derivation shown, not lifted from a published concordance. - [Rates by assessment year](https://taxnotice.vittsphere.com/caselaw/rates/) — from the Finance Acts themselves. - [Prescribed forms](https://taxnotice.vittsphere.com/caselaw/forms/) - [CBDT circulars](https://taxnotice.vittsphere.com/caselaw/circular/) - [Notifications](https://taxnotice.vittsphere.com/caselaw/notification/) - [Orders](https://taxnotice.vittsphere.com/caselaw/order/) - [Finance Acts](https://taxnotice.vittsphere.com/caselaw/finance-act/) - [Tax treaties](https://taxnotice.vittsphere.com/caselaw/treaty/) - [Virtual digital assets](https://taxnotice.vittsphere.com/caselaw/crypto/) ## What this library does not claim No entry has yet been read in full by a chartered accountant against the certified copy of the judgment, and **every page says so on its face**. Each entry was found through a search and links where it was found. That is a lower claim than a commercial law report makes, and it is made deliberately: read the source before relying on an entry in a reply to an Assessing Officer or in an appeal. Nothing here is legal or tax advice and reading it creates no professional relationship. ## Contact CA Prabhakar Kumar, FCA · ICAI 560762 · WhatsApp +91 77092 83841 Corrections are welcome and are acted on; a library that cannot be corrected should not be trusted. ## Optional - [Calculators](https://one.vittsphere.com/calculators/) — 40 of them, each listed with the section it works under. - [Sitemap](https://taxnotice.vittsphere.com/sitemap.xml) — 17,326 URLs.