Last updated: 22/10/2026
TaxProof exists to give tax professionals and taxpayers a reliable, section-wise reference to Indian tax law, with the court rulings that matter. This page explains how we prepare and maintain our content.
Who writes the content
All content is written or reviewed by CA M.S. Roy, a Chartered Accountant (ICAI) with 14 years of experience in taxation, financial reporting and finance. The author’s name and the date of review appear on every page.
Sources we use
- Bare act text: reproduced from the official text of the Income Tax Act 2025, as amended, published by the Government of India and the Income Tax Department.
- Judgments: taken from the official websites of the Supreme Court and the High Courts. Each digest links to or cites the original judgment.
- Notifications and circulars: taken from the official websites of CBDT and CBIC.
We do not copy headnotes, summaries or analysis from commercial law reporters or other publishers. All headnotes, digests and analysis on TaxProof are our own.
How we choose case law
We cover landmark judgments, not every order. We include:
- every Supreme Court judgment we consider significant for income tax or GST, and
- High Court judgments that settle a contested issue, conflict with another High Court, or are widely cited.
How we assess relevance under the new Act
For each judgment given under the Income-tax Act, 1961, we compare the provision it interpreted with the corresponding provision of the Income Tax Act 2025 and mark it as:
- Still applies: the provision has been carried over without a change in substance.
- Applies with changes: the provision has changed in a way that affects how the judgment applies.
- Overridden: the law has changed so that the judgment no longer holds, for example by amendment or a later judgment.
Each digest briefly explains why we reached that view. These are professional assessments, not rulings.
Section mapping
Each section page shows the corresponding section of the 1961 Act and the nature of the change: substantive change, wording only, merged, split, or new provision. Mapping is checked against the official text of both Acts.
Keeping content up to date
Every page shows a “Law position as on” date. When a Finance Act, notification, circular or judgment changes the law, we update the affected pages, add an entry to the section’s amendment history, and change the date.
Corrections
If you find an error, write to camsroy2012@gmail.com with the page link and details. We check every report, correct confirmed errors promptly, and update the page date. Significant corrections are noted on the page.
Independence
TaxProof is independent. It is not affiliated with the Income Tax Department, CBDT, CBIC, any court or any government body.
Use of technology
We may use software tools, including AI tools, to assist with research and drafting. Every page is checked against the official source and reviewed by the author before publication.