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Rules

Subordinate legislation and rules, with links to official sources.

  • Indian Accounting Standards (Ind AS)Accounting & AuditOpen
  • Accounting Standards (AS)Accounting & AuditOpen
  • Standards on Auditing (SA)Accounting & AuditOpen
  • Standards on Quality Management (SQM)Accounting & AuditOpen
  • Schedule III to Companies Act, 2013Accounting & AuditOpen
  • Guidance Notes issued by ICAIAccounting & AuditOpen
  • Companies (Incorporation) Rules, 2014Companies & CorporateOpen
  • Companies (Management and Administration) Rules, 2014Companies & CorporateOpen
  • Companies (Accounts) Rules, 2014Companies & CorporateOpen
  • Companies (Audit and Auditors) Rules, 2014Companies & CorporateOpen
  • Companies (Appointment and Qualification of Directors) Rules, 2014Companies & CorporateOpen
  • Companies (Share Capital and Debentures) Rules, 2014Companies & CorporateOpen
  • Companies (Prospectus and Allotment of Securities) Rules, 2014Companies & CorporateOpen
  • Companies (Compromises, Arrangements and Amalgamations) Rules, 2016Companies & CorporateOpen
  • Companies (CSR Policy) Rules, 2014Companies & CorporateOpen
  • National Company Law Tribunal Rules, 2016Companies & CorporateOpen
  • National Company Law Appellate Tribunal Rules, 2016Companies & CorporateOpen
  • Income-tax Rules, 1962Direct TaxOpen
  • Income Computation and Disclosure Standards (ICDS)Direct TaxOpen
  • Safe Harbour RulesDirect TaxOpen
  • Faceless Assessment SchemeDirect TaxOpen
  • Faceless Appeal SchemeDirect TaxOpen
  • General Anti-Avoidance Rules (GAAR)Direct TaxOpen
  • Foreign Exchange Management (Non-Debt Instruments) Rules, 2019FEMA & RBIOpen
  • Foreign Exchange Management (Debt Instruments) RegulationsFEMA & RBIOpen
  • Overseas Investment Rules, 2022FEMA & RBIOpen
  • Overseas Investment Regulations, 2022FEMA & RBIOpen
  • External Commercial Borrowings FrameworkFEMA & RBIOpen
  • Master Direction โ€“ Reporting under FEMAFEMA & RBIOpen
  • Master Direction โ€“ Foreign Investment in IndiaFEMA & RBIOpen
  • Master Direction โ€“ Liberalised Remittance SchemeFEMA & RBIOpen
  • Master Direction โ€“ KYCFEMA & RBIOpen
  • CGST Rules, 2017GST & Indirect TaxOpen
  • IGST Rules, 2017GST & Indirect TaxOpen
  • GST Refund RulesGST & Indirect TaxOpen
  • GST E-Invoice FrameworkGST & Indirect TaxOpen
  • GST E-Way Bill RulesGST & Indirect TaxOpen
  • Customs Valuation Rules, 2007GST & Indirect TaxOpen
  • Customs Tariff RulesGST & Indirect TaxOpen
  • Customs Brokers Licensing Regulations, 2018GST & Indirect TaxOpen
  • RoDTEP Scheme GuidelinesGST & Indirect TaxOpen
  • Foreign Trade Policy 2023GST & Indirect TaxOpen
  • IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016Insolvency & IBCOpen
  • IBBI (Liquidation Process) Regulations, 2016Insolvency & IBCOpen
  • IBBI (Voluntary Liquidation Process) Regulations, 2017Insolvency & IBCOpen
  • IBBI (Insolvency Professionals) Regulations, 2016Insolvency & IBCOpen
  • IBBI (Valuation) Rules, 2017Insolvency & IBCOpen
  • Code on Wages RulesLabour & EmploymentOpen
  • Occupational Safety RulesLabour & EmploymentOpen
  • EPF Scheme, 1952Labour & EmploymentOpen
  • Employees' Pension Scheme, 1995Labour & EmploymentOpen
  • ESI (General) Regulations, 1950Labour & EmploymentOpen
  • LLP Rules, 2009LLPOpen
  • LLP (Winding Up and Dissolution) Rules, 2012LLPOpen
  • Foreign Contribution (Regulation) Rules, 2011NGO / CSR / FCRAOpen
  • Companies (CSR Policy) Rules, 2014 โ€” CSRNGO / CSR / FCRAOpen
  • CSR-1 Registration FrameworkNGO / CSR / FCRAOpen
  • SEBI (AIF) Regulations, 2012SEBIOpen
  • SEBI (Portfolio Managers) Regulations, 2020SEBIOpen
  • SEBI (Investment Advisers) Regulations, 2013SEBIOpen
  • SEBI (Research Analysts) Regulations, 2014SEBIOpen
  • SEBI (LODR) Regulations, 2015SEBIOpen
  • SEBI (PIT) Regulations, 2015SEBIOpen
  • SEBI (SAST) Regulations, 2011SEBIOpen
  • SEBI (ICDR) Regulations, 2018SEBIOpen
  • SEBI (Issue and Listing of Non-Convertible Securities) Regulations, 2021SEBIOpen
  • SEBI (Merchant Bankers) Regulations, 1992SEBIOpen
  • SEBI (Depositories and Participants) Regulations, 2018SEBIOpen
  • SEBI (Mutual Funds) Regulations, 1996SEBIOpen
  • SEBI (REIT) Regulations, 2014SEBIOpen
  • SEBI (InvIT) Regulations, 2014SEBIOpen
  • SEBI (FPI) Regulations, 2019SEBIOpen
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