⌖ Knowledge Bank / Utilities
The reference
library.
17 reference tables we keep open on the second monitor — TDS rates, depreciation schedules, Cost Inflation Index, ROC and LLP fees, stamp duty, HSN brackets, IFSC, MICR and NIC codes. Cross-referenced with CBDT, CBIC, MCA, RBI and state notifications, current to FY 2025-26.
⌖ §1 / Direct Tax
Direct tax tables.
06 utilities
Rates of TDS
Section-wise TDS rates for FY 2025-26 across the 192–196 series.
TDS Rates for N.R.I u/s 195
Withholding on payments to non-residents — Section 195 read with Part II of First Schedule.
Rates of Income Tax
Slab rates, surcharge, cess and rebate — Old vs New regime for FY 2025-26.
Cost Inflation Index
Year-wise CII for indexation of long-term capital gains — base year 2001-02 = 100.
Deduction u/s 80TTA vs 80TTB
Side-by-side comparison of the two interest deductions — eligibility, cap, account types.
Depreciation Rates — Income Tax Act
Block-wise depreciation under Section 32 read with Rule 5 (WDV method).
⌖ §2 / Companies & LLP
Companies & LLP fees.
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Depreciation Rates — Companies Act
Useful-life-based depreciation under Schedule II — WDV and SLM equivalent rates.
ROC Filing Fees
Form-wise filing fees with the Registrar of Companies, banded by authorised capital.
ROC Fee Structure
Incorporation, name reservation, alteration and additional fee structure under the 2013 Act.
LLP Fees
Filing and incorporation fees under the LLP Act, 2008 — banded by contribution.
⌖ §3 / Investment & Rates
Investments & notified rates.
03 utilities
Rates of NSC Interest
Quarter-wise NSC VIII issue interest rate — notified by Department of Economic Affairs.
Gold and Silver Rates
Historical reference rates of gold and silver — used for valuation and indexation.
Rates of Stamp Duty
State-wise stamp duty on conveyance, lease and key instruments.
⌖ §4 / Indirect Tax & Codes
Indirect tax & HSN.
01 utilities
⌖ §5 / Bank & Industry Codes
Bank & industry codes.
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⌖ On accuracy
These reference tables are kept current with the latest notifications from CBDT, CBIC, MCA, RBI and the State Sub-Registrars. NSC and small savings rates change quarterly; stamp duty and circle rates change at the State level — always cross-check against the live source before remitting tax or stamp duty.
Where datasets are too large to bake into the page (IFSC, MICR, the full NIC and HSN directories), we surface a curated subset plus a pointer to the authoritative master. Engagement clients receive these utilities filed under their entity with personalised workings.