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Tax

Income tax, GST, customs, excise, land revenue and the rest of the revenue statutes. 1,001 Acts.

Both Income-tax Acts are here. India Code has no record of the Income-tax Act, 1961 in any form, so it is taken from the Income Tax Department's own consolidated text, as amended by the Finance Act, 2026 — along with the Income-tax Act, 2025 that replaced it on 1 April 2026.

The Department also publishes a section-level correspondence between the two, and that is reproduced as published rather than inferred: 1961 to 2025, section by section.

The rates are not in either Act. Income-tax is charged at the rates fixed by the First Schedule to each year’s Finance Act, and GST at the rates notified under the GST Acts. Those tables are restated here, every row naming the provision it was read from: income-tax slab rates, the TDS rates from Part II of the same Schedule, GST on goods and GST on services.

Customs duty is in the Act. The First Schedule to the Customs Tariff Act, 1975 is the tariff itself, and it is here as a table rather than as a 733-page document: every HSN code with its rate of duty, a page per chapter and per code, and the export tariff beside it.

Central Acts 55

  1. The Income-tax Act, 196143 of 1961 · 821 sections · repealed
  2. The Income-tax Act, 202530 of 2025 · 535 sections
  3. The Income-tax Rules, 1962S.O. 969 of 1962 · 483 sections
  4. The Income-tax Rules, 20262026 · 332 sections
  5. The Customs Act, 196252 of 1962 · 285 sections
  6. The Central Goods and Services Tax Rules, 2017G.S.R. 610(E) of 2017 · 213 sections
  7. The Tripura Land Revenue and Land Reforms Act, 196043 of 1960 · 199 sections
  8. The Central Goods and Services Tax Act, 201712 of 2017 · 188 sections
  9. The Manipur Land Revenue and Land Reforms Act, 196033 of 1960 · 170 sections
  10. The Central Provinces Land-Revenue Act, 188118 of 1881 · 162 sections
  11. The Punjab Land-Revenue Act, 188717 of 1887 · 158 sections
  12. The Wealth-tax Act, 195727 of 1957 · 140 sections · spent
  13. The Central Excise Act, 19441 of 1944 · 130 sections
  14. The Bihar Value Added Tax Act, 200527 of 2005 · 100 sections
  15. The Indian Stamp Act, 18992 of 1899 · 97 sections
  16. The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 201522 of 2015 · 88 sections
  17. The Gift-tax Act, 195818 of 1958 · 81 sections · spent
  18. The Delhi Sales Tax Act, 197543 of 1975 · 75 sections
  19. The Prohibition of Benami Property Transactions Act, 198845 of 1988 · 75 sections
  20. The Bengal Land Revenue Sales Act, 185911 of 1859 · 62 sections
  21. The Partition of Revenue-paying Estates Act, 186319 of 1863 · 59 sections
  22. The Health Security Se National Security Cess Act, 202535 of 2025 · 39 sections
  23. The Hotel-Receipts Tax Act, 198054 of 1980 · 37 sections
  24. The Interest-tax Act, 197445 of 1974 · 37 sections
  25. The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 196255 of 1962 · 37 sections
  26. The Companies (Profits) Surtax Act, 19647 of 1964 · 34 sections
  27. The Central Sales Tax Act, 195674 of 1956 · 33 sections
  28. The Expenditure-tax Act, 198735 of 1987 · 33 sections
  29. The National Tax Tribunal Act, 200549 of 2005 · 30 sections
  30. The Union Territory Goods and Services Tax Act, 201714 of 2017 · 29 sections
  31. The Integrated Goods and Services Tax Act, 201713 of 2017 · 28 sections
  32. The Comptroller Auditor-General's (Duties, Powers and Conditions of Service) Act, 197156 of 1971 · 27 sections
  33. The Delhi Motor Vehicles Taxation Act, 196257 of 1962 · 25 sections
  34. The Customs Tariff Act, 197551 of 1975 · 22 sections
  35. Tobacco Duty (Town of Bombay) Act, 18574 of 1857 · 21 sections
  36. The Bombay Revenue Jurisdiction Act, 187610 of 1876 · 17 sections
  37. The Goods and Services Tax (Compensation to States) Act, 201715 of 2017 · 15 sections
  38. The Direct Tax Vivad se Vishwas Act, 20203 of 2020 · 12 sections
  39. The Revenue Recovery Act, 18901 of 1890 · 10 sections
  40. The Integrated Goods and Services Tax Rules, 2017G.S.R. 649(E) of 2017 · 9 sections
  41. The Central Boards of Revenue Act, 196354 of 1963 · 8 sections
  42. The Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 196411 of 1964 · 7 sections
  43. The Madras Rent and Revenue Sales Act, 18397 of 1839 · 6 sections
  44. The Provisional collection of Taxes Act, 202350 of 2023 · 6 sections
  45. The Union Duties of Excise (Distribution) Act, 197924 of 1979 · 6 sections
  46. The Union Territories (Stamp and Court-fees Laws) Act, 196133 of 1961 · 6 sections
  47. The Voluntary Surrender of Salaries (Exemption from Taxation) Act, 196146 of 1961 · 5 sections
  48. The Taxation Laws (Extension to Jammu and Kashmir) Act, 197225 of 1972 · 4 sections
  49. The Armed Forces (Emergency Duties) Act, 194715 of 1947 · 3 sections
  50. The Calcutta Land-Revenue Act, 185618 of 1856 · 3 sections
  51. The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 201726 of 2017 · 3 sections
  52. The Cess and Other Taxes on Minerals (Validation) Act, 199216 of 1992 · 3 sections
  53. The Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 200236 of 2002 · 3 sections
  54. The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 201727 of 2017 · 3 sections
  55. The Goods and Services Tax Compensation Cess Rules, 2017G.S.R. 651(E) of 2017 · 2 sections

State Acts 946

  1. The Maharashtra Land Revenue Code, 196641 of 1966 · 360 sections · Maharashtra
  2. The Bihar Goods and Services Tax Act, 201712 of 2017 · 299 sections · Bihar
  3. The Rajasthan Land Revenue Act, 195615 of 1956 · 294 sections · Rajasthan
  4. The Goa Value Added Tax Act, 20059 of 2005 · 284 sections · Goa
  5. The Goa Goods and Services Tax Act, 20174 of 2017 · 270 sections · Goa
  6. The Gujarat Land Revenue Code, 18795 of 1879 · 243 sections · Gujarat
  7. Uttar Pradesh Revenue Code-20068 of 2012 · 240 sections · Uttar Pradesh
  8. The Chhattisgarh Land Revenue Code, 1959 Act 20 of 195920 of 1959 · 233 sections · Chhattisgarh
  9. The Telangana Value Added Tax Act, 20055 of 2005 · 232 sections · Telangana
  10. The Daman and Diu Value Added Tax Regulation 20051 of 2005 · 223 sections · Dadra and Nagar Haveli and Daman and Diu
  11. The Tripura Land Revenue and Land Reforms Rules, 1961216 of 1961 · 206 sections · Tripura
  12. The Karnataka Land Revenue Act, 196412 of 1964 · 203 sections · Karnataka
  13. The Telangana Land Revenue Act, 1317 Fasli8 of 1317 · 203 sections · Telangana
  14. The Andaman and Nicobar Islands Land Revenue and Reforms Regulation 19662 of 1966 · 201 sections · Andaman and Nicobar Islands
  15. The Goa Land Revenue Code, 19689 of 1969 · 201 sections · Goa
  16. The Goa, Daman and Diu Land Revenue Code, 19689 of 1969 · 201 sections · Dadra and Nagar Haveli and Daman and Diu
  17. The Punjab Excise Act, 1914(Bare Act )112 of 1914 · 201 sections · Punjab
  18. The Jammu and Kashmir Land Revenue Act, 1996 (1939 A.d.)12 of 1966 · 193 sections · Jammu and Kashmir
  19. The Maharashtra Goods and Services Tax Act, 201743 of 2017 · 187 sections · Maharashtra
  20. The Uttar Pradesh Goods and Services Tax Act, 20171 of 2017 · 187 sections · Uttar Pradesh
  21. Jharkhand Value Added Tax Act, 20055 of 2006 · 182 sections · Jharkhand
  22. The Gujarat Goods and Services Tax Act, 201725 of 2017 · 180 sections · Gujarat
  23. The Arunachal Pradesh Goods and Services Tax Act, 20176 of 2019 · 177 sections · Arunachal Pradesh
  24. The West Bengal Goods And Services Tax Act, 201728 of 2017 · 175 sections · West Bengal
  25. Jharkhand Goods and Service Tax Act, 201712 of 2017 · 174 sections · Jharkhand
  26. The Andhra Pradesh Goods and Services Tax Act, 201716 of 2017 · 174 sections · Andhra Pradesh
  27. The Delhi Goods and Services Tax Act, 20173 of 2017 · 174 sections · Delhi
  28. The Himachal Pradesh Goods and Services Tax Act, 201710 of 2017 · 174 sections · Himachal Pradesh
  29. The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)20 of 2017 · 174 sections · Kerala
  30. The Manipur Goods and Services Tax Act, 20173 of 2017 · 174 sections · Manipur
  31. The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)10 of 2017 · 174 sections · Meghalaya
  32. The Mizoram Goods and Services Tax Act, 20176 of 2017 · 174 sections · Mizoram
  33. The Tamil Nadu Goods and Services Tax Act, 201719 of 2017 · 174 sections · Tamil Nadu
  34. Madhya Pradesh Goods and Services Tax Act, 201719 of 2017 · 173 sections · Madhya Pradesh
  35. The Chhattisgarh Goods and Services Tax Act, 20177 of 2017 · 173 sections · Chhattisgarh
  36. The Haryana Goods and Service Tax Act, 2017 (19 of 2017)19 of 2017 · 173 sections · Haryana
  37. The Puducherry Goods and Services Tax Act, 20176 of 2017 · 172 sections · Puducherry
  38. The Sikkim Sales Tax Act, 19834 of 1983 · 172 sections · Sikkim
  39. Tripura State Goods and Services Tax Act, 20179 of 2017 · 172 sections · Tripura
  40. The Odisha Goods and Services Tax Act, 20177 of 2017 · 171 sections · Odisha
  41. The Sikkim Goods and Service Tax Act, 20179 of 2017 · 170 sections · Sikkim
  42. Punjab Goods & Service Tax Act, 20175 of 2017 · 168 sections · Punjab
  43. The Karnataka Goods and Services Tax Act, 201727 of 2017 · 168 sections · Karnataka
  44. The Nagaland Goods & Services Tax Act, 20174 of 2017 · 165 sections · Nagaland
  45. The West Bengal Value Added Tax Act, 200337 of 2003 · 164 sections · West Bengal
  46. The Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005)3 of 2005 · 161 sections · Arunachal Pradesh
  47. The Assam Value Added Tax (Amendment) Act, 200513 of 2005 · 161 sections · Assam
  48. Rajasthan Goods and Services Tax, 20179 of 2017 · 160 sections · Rajasthan
  49. The Arunachal Pradesh Goods and Services Tax Act, 20177 of 2017 · 158 sections · Arunachal Pradesh
  50. The Assam Goods and Services Tax Act, 201728 of 2017 · 157 sections · Assam
  51. The Himachal Pradesh Land Revenue Act, 19546 of 1954 · 155 sections · Himachal Pradesh
  52. The Uttarakhand Goods and Services Tax Act, 20176 of 2017 · 153 sections · Uttarakhand
  53. Uttarakhand GST Act212 of 2017 · 153 sections · Uttarakhand
  54. The Medicinal and Toilet preparations (Excise Duties) Act & Rules , 195516 of 1955 · 134 sections · Dadra and Nagar Haveli and Daman and Diu
  55. The Mizoram (Land Revenue) Act, 2013 (Act No. 5 of 2013)5 of 2013 · 132 sections · Mizoram
  56. The Gujarat Value Added Tax Act, 20031 of 2005 · 129 sections · Gujarat
  57. The Goa Excise Duty Act and Rules, 19645 of 1964 · 117 sections · Dadra and Nagar Haveli and Daman and Diu
  58. The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf2 of 2005 · 117 sections · Meghalaya
  59. Odisha Excise Act, 200810 of 2013 · 108 sections · Odisha
  60. The West Bengal Sales Tax Act, 199449 of 1994 · 108 sections · West Bengal
  61. The Telangana Excise Act, 196817 of 1968 · 107 sections · Telangana
  62. The Manipur Value Added Tax Act, 20046 of 2004 · 106 sections · Manipur
  63. Excise Law of Bihar & Jharkhand 19152 of 1915 · 103 sections · Jharkhand
  64. The Maharashtra Value Added Tax Act, 20029 of 2005 · 103 sections · Maharashtra
  65. The Nagaland Value Added Tax Act, 20054 of 2005 · 102 sections · Nagaland
  66. Bihar Prohibition and Excise Act, 201620 of 2016 · 100 sections · Bihar
  67. The Sikkim Motor Vehicles Taxation Act, 19825 of 1982 · 99 sections · Sikkim
  68. The Rajasthan Value Added Tax Act, 20034 of 2003 · 98 sections · Rajasthan
  69. The United Provinces Excise Act 19104 of 1910 · 98 sections · Uttar Pradesh
  70. The Stamp Act, 1977 (1920 A. D.)40 of 1977 · 96 sections · Jammu and Kashmir
  71. The Andaman and Nicobar Islands Excise Regulati0n, 20123 of 2012 · 94 sections · Andaman and Nicobar Islands
  72. The Tripura Excise Act, 198712 of 1987 · 94 sections · Tripura
  73. M.P. Commercial Tax Act, 19945 of 1995 · 92 sections · Chhattisgarh
  74. The Rajasthan Stamp Act, 199814 of 1999 · 91 sections · Rajasthan
  75. The Tripura Value Added Tax Act, 20041 of 2005 · 90 sections · Tripura
  76. The Tripura Sales Tax Act, 197611 of 1976 · 89 sections · Tripura
  77. The Bombay Stamp Act, 195860 of 1958 · 87 sections · Gujarat
  78. The Sikkim Value Added Tax Act 20055 of 2005 · 87 sections · Sikkim
  79. The Uttar Pradesh Value Added Tax Act , 20085 of 2008 · 85 sections · Uttar Pradesh
  80. The Jammu and Kashmir Excise Act, Samvat 1958 (1901 A.d.)9 of 1901 · 83 sections · Jammu and Kashmir
  81. The Jammu and Kashmir Excise Act, 19589 of 1901 · 82 sections · Ladakh
  82. The Arunachal Pradesh Excise Act, 19936 of 1993 · 81 sections · Arunachal Pradesh
  83. The Himachal Pradesh Excise Act, 201133 of 2012 · 81 sections · Himachal Pradesh
  84. The Delhi Excise Act, 200910 of 2010 · 79 sections · Delhi
  85. The Punjab Land Revenue Act, 188717 of 1887 · 78 sections · Punjab
  86. The Assam Excise Act, 200014 of 2000 · 77 sections · Assam
  87. The Karnataka Excise Act, 196521 of 1965 · 76 sections · Karnataka
  88. The Andhra Pradesh Excise Act, 196817 of 1968 · 74 sections · Andhra Pradesh
  89. The Telangana Revenue Recovery Act, 18642 of 1864 · 74 sections · Telangana
  90. The Rajasthan Excise Act, 19502 of 1950 · 73 sections · Rajasthan
  91. The Uttarakhand Value Added Tax Act, 200527 of 2005 · 73 sections · Uttarakhand
  92. The Kerala General Sales Tax Act, 1963 (No.15 of 1963)15 of 1963 · 72 sections · Kerala
  93. The Maharashtra Stamp Act60 of 1958 · 72 sections · Maharashtra
  94. The Punjab Excise Act, 1914 As Applicable to Haryana1 of 1914 · 71 sections · Haryana
  95. The Puducherry Excise Act, 197012 of 1970 · 70 sections · Puducherry
  96. The Taxes On Entry Of Goods Into Calcutta Metropolitan Area Act, 197018 of 1970 · 69 sections · West Bengal
  97. The Taxes On Entry Of Goods Into Calcutta Metropolitan Area Act, 19725 of 1972 · 69 sections · West Bengal
  98. The United Provinces Excise Act, 19104 of 1910 · 69 sections · Uttarakhand
  99. MP Excise Act11 of 1915 · 68 sections · Madhya Pradesh
  100. The Delhi Land Revenue Act, 195412 of 1954 · 68 sections · Delhi
  101. The Karnataka Stamp Act, 195734 of 1957 · 68 sections · Karnataka
  102. Haryana Value Added Tax, 20036 of 2003 · 63 sections · Haryana
  103. The Assam Stamp (Amendment) Act, 19507 of 1950 · 63 sections · Assam
  104. The Indian Stamp Dadra and NagarHaveli and Daman and Diu (Amendment) Act, 196817 of 1968 · 63 sections · Dadra and Nagar Haveli and Daman and Diu
  105. The Kerala Stamp Act, 1959 (No.17 of 1959)17 of 1959 · 61 sections · Kerala
  106. The Puducherry Revenue Recovery Act, 197014 of 1970 · 61 sections · Puducherry
  107. The Indian Stamp Act 1899(In Its Application to the Sttae of Arunachal Pradesh) 20075 of 2007 · 60 sections · Arunachal Pradesh
  108. Goa, Daman and Diu Entertainment Tax Act, 19642 of 1964 · 59 sections · Goa
  109. The Chhattisgarh Value Added Sales Tax Act, 20052 of 2005 · 58 sections · Chhattisgarh
  110. The Indian Stamp (Manipur Amendment) Act, 19794 of 1989 · 57 sections · Manipur
  111. The Nagaland Purchase Tax Act, 19935 of 1993 · 56 sections · Nagaland
  112. The Tamil Nadu Revenue Recovery Act, 18642 of 1864 · 56 sections · Tamil Nadu
  113. The Himachal Pradesh Value Added Tax Act, 200512 of 2005 · 55 sections · Himachal Pradesh
  114. The Karnataka Entertainments Tax Act, 195830 of 1958 · 55 sections · Karnataka
  115. The Chhattisgarh Excise Act, 19152 of 1915 · 54 sections · Chhattisgarh
  116. The Nagaland Sales Tax (Amendment) Act, 19936 of 1993 · 52 sections · Nagaland
  117. The Goa Tax on Entry of Goods Act, 200014 of 2000 · 51 sections · Goa
  118. The Delhi Entertainments and Betting Tax Act, 19968 of 1997 · 50 sections · Delhi
  119. The Delhi Tax on Luxuries Act, 199610 of 1996 · 50 sections · Delhi
  120. The Indian Stamp (Nagaland 2nd Amendment) Act, 19998 of 1999 · 49 sections · Nagaland
  121. The Sikkim Excise Act, 19922 of 1992 · 49 sections · Sikkim
  122. The Karnataka Sales Tax Act, 195725 of 1957 · 48 sections · Karnataka
  123. The Punjab Tax on Luxuries Act, 20094 of 2009 · 48 sections · Punjab
  124. The Indian Stamp (Goa, Daman and Diu) Act, 196817 of 1968 · 47 sections · Dadra and Nagar Haveli and Daman and Diu
  125. The Goa, Daman and Diu Entertainment Tax Act, 19642 of 1964 · 46 sections · Dadra and Nagar Haveli and Daman and Diu
  126. The Himachal Pradesh Water Cess On Hydropower Generation Act, 20237 of 2023 · 46 sections · Himachal Pradesh
  127. The United Provinces Land Revenue Act, 19013 of 1904 · 46 sections · Uttarakhand
  128. The Jammu and Kashmir Goods and Services Tax Act, 20175 of 2017 · 45 sections · Jammu and Kashmir
  129. The Tamil Nadu Urban Land Tax Act, 196612 of 1966 · 45 sections · Tamil Nadu
  130. The Himachal Pradesh Local Area Development Tax Act, 200516 of 2005 · 43 sections · Himachal Pradesh
  131. The Nagaland Sales Tax (2Nd Ammendment) Act, 19713 of 1971 · 42 sections · Nagaland
  132. The Rajasthan Lands and Buildings Tax Act, 196418 of 1964 · 42 sections · Rajasthan
  133. The Goa Tax on Infrastructure Act, 200920 of 2009 · 41 sections · Goa
  134. The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 197516 of 1975 · 41 sections · Maharashtra
  135. The Telangana Tax on Professions, Trades, Callings and Employments Act, 198722 of 1987 · 41 sections · Telangana
  136. The Tripura Purchase Tax Act, 19909 of 1990 · 41 sections · Tripura
  137. Indian Stamp Duty (Nagaland Amendment) Act, 19896 of 1989 · 39 sections · Nagaland
  138. The Nagaland Entry Tax Act, 20137 of 2013 · 39 sections · Nagaland
  139. The Rajasthan Motor Vehicles Taxation Act, 195111 of 1951 · 38 sections · Rajasthan
  140. The Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 198722 of 1987 · 37 sections · Andhra Pradesh
  141. The Goa Excise Duty Act, 19645 of 1964 · 37 sections · Goa
  142. The Nagaland Sales Tax Act, 196711 of 1967 · 37 sections · Nagaland
  143. The Tripura Road Development Cess Act, 201811 of 2018 · 37 sections · Tripura
  144. Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.D.)5 of 2005 · 36 sections · Ladakh
  145. The Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, 2005 (1948 A.d.)5 of 2005 · 36 sections · Jammu and Kashmir
  146. The West Bengal Urban Land Taxation Act, 19768 of 1976 · 36 sections · West Bengal
  147. The Goa Motor Vehicles Tax Act, 19748 of 1974 · 35 sections · Goa
  148. The Sikkim Water Supply and Water Tax Act, 19868 of 1986 · 35 sections · Sikkim
  149. The Jharkhand Entry Tax on Consumption or Use of Goods Act, 201111 of 2011 · 34 sections · Jharkhand
  150. The Jharkhand Tax on Professions, Traders, Calling and Employments Act, 20112 of 2012 · 34 sections · Jharkhand
  151. The Maharashtra Lotteries (Control and Tax) and Prize Competitions (Tax) Act82 of 1958 · 34 sections · Maharashtra
  152. The Maharashtra Motor Vehicles Tax Act, 195865 of 1958 · 34 sections · Maharashtra
  153. The Punjab Motor Vehicles Taxation Act, 19244 of 1924 · 34 sections · Punjab
  154. The Tamil Nadu Local Authorities Entertainments Tax Act, 201720 of 2017 · 34 sections · Tamil Nadu
  155. The Gujarat Lotteries (Control and Tax) and Prize Competitions (Tax) Act, 195882 of 1958 · 33 sections · Gujarat
  156. The Gujarat Motor Spirit Cess Act, 200113 of 2001 · 33 sections · Gujarat
  157. The Jammu and Kashmir Passengers Taxation Act, 196312 of 1963 · 33 sections · Jammu and Kashmir
  158. The Karnataka Tax on Professions, Trades, Callings and Employments Act, 197635 of 1976 · 33 sections · Karnataka
  159. The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 200012 of 2000 · 33 sections · Rajasthan
  160. Jharkhand Motor Vehicle Taxation Act 200130 of 2000 · 32 sections · Jharkhand
  161. The Bihar Goods and Services Tax (Amendment) Act, 201814 of 2018 · 32 sections · Bihar
  162. The Puducherry Motor Vehicles Taxation Act, 19675 of 1967 · 32 sections · Puducherry
  163. Jharkhand Entertainment Tax Act, 201213 of 2012 · 31 sections · Jharkhand
  164. Jharkhand Taxation on Luxuries in Hotels Act, 201121 of 2011 · 31 sections · Jharkhand
  165. The Dadra and Nagar Haveli and Damanand Diu Union Territory Tax on Professions, Trades, Callings and Employment Act, 197643 of 1976 · 31 sections · Dadra and Nagar Haveli and Daman and Diu
  166. The Gujarat Education Cess Act, 196235 of 1962 · 31 sections · Gujarat
  167. The Kerala Document Writer's , Scribes and Stamp Vendors' Welfare Fund Act7 of 2012 · 31 sections · Kerala
  168. The Kerala Document Writers', Scribes' and Stamp Vendors' Welfare Fund Act, 20127 of 2013 · 31 sections · Kerala
  169. The Maharashtra Education and Employment Guarantee (Cess) Act, 196227 of 1962 · 31 sections · Maharashtra
  170. The Maharashtra Municipal Property Tax Board Act, 201114 of 2011 · 31 sections · Maharashtra
  171. The Nagaland Professions,Trades,Calling & Employment Taxation (4th Amendment) Act, 20125 of 2012 · 31 sections · Nagaland
  172. The Telangana Motor Vehicles Taxation Act, 19635 of 1963 · 31 sections · Telangana
  173. Uttar Pradesh Motor Vehicles Taxation Act, 199721 of 1997 · 31 sections · Uttar Pradesh
  174. Tamil Nadu Goods and Services Tax Amendment Act ( TN Act 3 of 2019)3 of 2019 · 30 sections · Tamil Nadu
  175. The Kerala Motor Vehicles Taxation Act, 197619 of 1976 · 30 sections · Kerala
  176. The Kerala Plantation (Additional Tax) Act, 1960 (No.17 of 1960)17 of 1960 · 30 sections · Kerala
  177. The Kerala Tax on Employment Act 197614 of 1976 · 30 sections · Kerala
  178. The Maharashtra Tax on Buildings (with larger Residential Premises) (Re-enacted) Act, 197929 of 1979 · 30 sections · Maharashtra
  179. The Manipur Land Revenue and Land Reforms (Amendment) Act, 197513 of 1976 · 30 sections · Manipur
  180. The Odisha Motor Vehicles Taxation Act, 197539 of 1975 · 30 sections · Odisha
  181. The Central Goods and Services Tax (Amendment) Act, 201831 of 2018 · 29 sections · Dadra and Nagar Haveli and Daman and Diu
  182. The Tripura Professions, Trades, Callings and Employments Taxation Act, 19762 of 1976 · 29 sections · Tripura
  183. The U.P. Large Land Holdings Tax Act, 195731 of 1957 · 29 sections · Uttar Pradesh
  184. Madhya Pradesh Professional Tax Act, 199516 of 1995 · 28 sections · Madhya Pradesh
  185. The Himachal Pradesh Entertainments Duty Act, 196812 of 1968 · 28 sections · Himachal Pradesh
  186. The Tripura Entertainment Tax Act, 19974 of 1997 · 28 sections · Tripura
  187. The Dadra and Nagar Haveli and Daman and Diu Motor Vehicles Tax Act, 19748 of 1974 · 27 sections · Dadra and Nagar Haveli and Daman and Diu
  188. The Maharashtra Entertainments Duty Act1 of 1923 · 27 sections · Maharashtra
  189. The Maharashtra Revenue Patels (Abolition of Office) Act, 196235 of 1962 · 27 sections · Maharashtra
  190. The Mizoram Passenger and Goods Taxation Act, 19885 of 1988 · 27 sections · Mizoram
  191. The Tripura Amusements Tax Act, 19737 of 1973 · 27 sections · Tripura
  192. The Tripura Professions Trades, Callings and Employments Taxation Act, I9973 of 1997 · 27 sections · Tripura
  193. The Tripura Tax on Luxuries in Hostels and Lodging Houses Act, 19908 of 1990 · 27 sections · Tripura
  194. The Tripura Tax on Luxuries in Hotels and Lodging Houses Act, 19908 of 1990 · 27 sections · Tripura
  195. The Uttar Pradesh Motor Vehicles Taxation Act, 199721 of 1997 · 27 sections · Uttarakhand
  196. The West Bengal Land Holding Revenue Act, 197944 of 1979 · 27 sections · West Bengal
  197. The West Bengal Paddy Purchase Tax Act, 197015 of 1970 · 27 sections · West Bengal
  198. The Assam Excise (Extension to Mizo District) Act, 196124 of 1961 · 26 sections · Assam
  199. The Haryana Motor Vehicles Taxation Act, 201624 of 2016 · 26 sections · Haryana
  200. The Kerala Motor Vehicles Taxation Act, 1963 (No.24 of 1963)24 of 1963 · 26 sections · Kerala
  201. The Maharashtra Motor Vehicles (Taxation of Passengers) Act67 of 1958 · 26 sections · Maharashtra
  202. The Mizoram Professions Trades, Callings and Employments Taxation Act, 19957 of 1995 · 26 sections · Mizoram
  203. The Nagaland Goods and Services Tax (Amendment) Act, 20186 of 2018 · 26 sections · Nagaland
  204. The Tamil Nadu Motor Vehicles Taxation Act, 197413 of 1974 · 26 sections · Tamil Nadu
  205. The Union Territory Good and Services Tax Act, 201714 of 2017 · 26 sections · Dadra and Nagar Haveli and Daman and Diu
  206. The Assam Land Revenue Re-Assessment Act, 19368 of 1936 · 25 sections · Assam
  207. The Bihar Taxation Law Amendment Act, 201713 of 2017 · 25 sections · Bihar
  208. The Goa Daman and Diu Motor vehicles Tax Act 19748 of 1974 · 25 sections · Dadra and Nagar Haveli and Daman and Diu
  209. The Jammu and Kashmir Property Tax Board Act, 201311 of 2013 · 25 sections · Jammu and Kashmir
  210. The Manipur Motor Vehicles Taxation Act, 19983 of 1999 · 25 sections · Manipur
  211. The Mizoram Entertainment Tax Act, 20134 of 2013 · 25 sections · Mizoram
  212. The Odisha State Tax on Profession, Trades, Callings and Employments Act, 20007 of 2000 · 25 sections · Odisha
  213. The West Bengal Multi-storied Building Tax Act, 197917 of 1979 · 25 sections · West Bengal
  214. The West Bengal Sales Tax Act, 19544 of 1954 · 25 sections · West Bengal
  215. The West Bengal State Tax On Professions, Trades, Callings And Employments Act, 19796 of 1979 · 25 sections · West Bengal
  216. Uttarakhand Green Energy Cess Act3 of 2015 · 25 sections · Uttarakhand
  217. Bihar Electricity Duty Act, 20184 of 2018 · 24 sections · Bihar
  218. The Dadra and Nagar Haveli and Daman and Diu Motor Vehicles (Taxation on Passengers and Goods) Act, 19747 of 1974 · 24 sections · Dadra and Nagar Haveli and Daman and Diu
  219. The Karnataka Motor Vehicles Taxation Act, 195735 of 1957 · 24 sections · Karnataka
  220. The Punjab State Development Tax Act, 201811 of 2018 · 24 sections · Punjab
  221. The Punjab Urban Immovable Property Tax Act, 194017 of 1940 · 24 sections · Chandigarh
  222. The West Bengal Additional Tax and One-time Tax on Motor Vehicles Act, 198919 of 1989 · 24 sections · West Bengal
  223. The West Bengal Tax On Entry Of Goods Into Local Areas Act, 20121 of 2012 · 24 sections · West Bengal
  224. The West Bengal Taxes On Entry Of Goods In Local Areas Act, 196220 of 1962 · 24 sections · West Bengal
  225. The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 20237 of 2023 · 23 sections · Arunachal Pradesh
  226. The Arunachal Pradesh Motor Vehicles Taxation Act, 19845 of 1984 · 23 sections · Arunachal Pradesh
  227. The Bihar Goods and Services Tax (Amendment) Act, 201921 of 2019 · 23 sections · Bihar
  228. The Goa, Daman and Diu Barge Tax Act, 197310 of 1973 · 23 sections · Dadra and Nagar Haveli and Daman and Diu
  229. The Gujarat Revenue Tribunal Act, 195731 of 1958 · 23 sections · Gujarat
  230. The Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 20059 of 2005 · 23 sections · Jammu and Kashmir
  231. The Mizoram Animal (Control & Taxation) Act, 201412 of 2014 of 2015 · 23 sections · Mizoram
  232. The Odisha Taxation (On Goods Carried by Roads or Inland Water-Ways) Act, 19688 of 1968 · 23 sections · Odisha
  233. The Punjab State Development Tax Act, 201811 of 2018 · 23 sections · Punjab
  234. The Sikkim Ecology Fund and Environment Cess Act, 20051 of 2005 · 23 sections · Sikkim
  235. The West Bengal Luxury Tax Act, 199415 of 1994 · 23 sections · West Bengal
  236. The West Bengal State Tax On Consumption Or Use Of Goods Act, 200115 of 2001 · 23 sections · West Bengal
  237. The Assam Goods and Services Tax (Amendment) Act, 201825 of 2018 · 22 sections · Assam
  238. The Assam Purchase Tax Act, 196719 of 1967 · 22 sections · Assam
  239. The Assam Taxation (on goods carried by roads or inland waterways) (Amendment) 196110 of 1961 · 22 sections · Assam
  240. The Delhi Sales Tax on Right to Use Goods Act, 200213 of 2002 · 22 sections · Delhi
  241. The Goa Daman and Diu Barge (Taxation on Goods) Act, 198522 of 1985 · 22 sections · Goa
  242. The Goa Motor Vehicles (Taxation on Passengers and Goods) Act, 19747 of 1974 · 22 sections · Goa
  243. The Goa, Daman and Diu Barge (Taxation on Goods) Act, 198522 of 1985 · 22 sections · Dadra and Nagar Haveli and Daman and Diu
  244. The Goa, Daman and Diu Motor Vehicles (Taxation On Passengers and Goods) Act, 19747 of 1974 · 22 sections · Dadra and Nagar Haveli and Daman and Diu
  245. The Gujarat Mineral Rights Tax Act, 198519 of 1985 · 22 sections · Gujarat
  246. The Gujarat Motor Vehicles (Taxation of Passengers) Act, 195867 of 1958 · 22 sections · Gujarat
  247. The Gujarat Motor Vehicles Tax Act, 195865 of 1958 · 22 sections · Gujarat
  248. The Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 199916 of 1999 · 22 sections · Himachal Pradesh
  249. The Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, 1963 (No.25 of 1963)25 of 1963 · 22 sections · Kerala
  250. The Kerala Revenue Card Act, 199920 of 1999 · 22 sections · Kerala
  251. The Manipur Professions, Trades, Callings and Employments Taxation Act, 19815 of 1981 · 22 sections · Manipur
  252. The Punjab Motor Spirit (Taxation of Sales) Act, 19391 of 1939 · 22 sections · Chandigarh
  253. The Tripura Electricity Duty Act, 20198 of 2019 · 22 sections · Tripura
  254. The West Bengal Motor Vehicles Tax Act, 19799 of 1979 · 22 sections · West Bengal
  255. The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 202334 of 2023 · 21 sections · Goa
  256. The Gujarat Green Cess Act, 20113 of 2011 · 21 sections · Gujarat
  257. The Haryana Municipal Entertainment Duty Act, 2019 (30 of 2019)30 of 2019 · 21 sections · Haryana
  258. The Kerala Fishermen's and Allied Workers' Welfare Cess Act 20079 of 2007 · 21 sections · Kerala
  259. The Kerala Fishermen's and Allied Workers' Welfare Cess Act, 20079 of 2007 · 21 sections · Kerala
  260. The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 201915 of 2019 · 21 sections · Maharashtra
  261. The Manipur Goods and Services Tax (Second Amendment) Act, 2019 (Manipur Act No. 9 of 2019)9 of 2019 · 21 sections · Manipur
  262. The Medicinal and Toilet Preparations (Excise Duties) Act, 195516 of 1955 · 21 sections · Delhi
  263. The Meghalaya Tax (On Luxuries) Act, 2005 (Act No. 1 of 2005)1 of 2005 · 21 sections · Meghalaya
  264. The Nagaland Goods and Services Tax (Seventh Amendment) Act, 2023, Act No. 11 of 202311 of 2023 · 21 sections · Nagaland
  265. The Telangana Land Revenue (Enhancement) Act, 19678 of 1967 · 21 sections · Telangana
  266. The West Bengal Building Tax Act, 199619 of 1996 · 21 sections · West Bengal
  267. The West Bengal Motor Spirit Sales Tax Act, 197411 of 1974 · 21 sections · West Bengal
  268. The West Bengal Taxes On Entry Of Goods In Local Areas Act, 195526 of 1955 · 21 sections · West Bengal
  269. The Assam Goods and Services Tax (Amendment) Act, 201917 of 2019 · 20 sections · Assam
  270. The Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 202310 of 2023 · 20 sections · Chhattisgarh
  271. The Jammu and Kashmir Passengers Taxation Act, 196312 of 1963 · 20 sections · Ladakh
  272. The Kerala Building Tax Act, 1975 (No.7 of 1975)7 of 1975 · 20 sections · Kerala
  273. The Kerala Land Tax Act, 1961 (No.13 of 1961)13 of 1961 · 20 sections · Kerala
  274. The Kolkata Land-revenue Act, 200315 of 2003 · 20 sections · West Bengal
  275. The Madhya Pradesh Goods and Services Tax (Amendment) Act, 2022 Dated 30-09-202215 of 2022 · 20 sections · Madhya Pradesh
  276. The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies) Act, 202517 of 2025 · 20 sections · Maharashtra
  277. The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 202229 of 2022 · 20 sections · Maharashtra
  278. The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 202318 of 2023 · 20 sections · Maharashtra
  279. The Meghalaya Settlement of Arrears (Under the State Taxation Acts) Act, 2020 (Act No. 16 of 2020)16 of 2020 · 20 sections · Meghalaya
  280. The Nagaland Finance (Sales Tax) Act, 196710 of 1967 · 20 sections · Nagaland
  281. The U. P. Sugarcane (Purchase Tax) Act, 19619 of 1961 · 20 sections · Uttarakhand
  282. The Uttar Pradesh Advertisements Tax Act, 198116 of 1981 · 20 sections · Uttarakhand
  283. The Andhra Pradesh Land Revenue (Enhancement) Act, 19678 of 1967 · 19 sections · Andhra Pradesh
  284. The Assam Amusements and Betting Tax (Amendment) Act, 20092 of 2009 · 19 sections · Assam
  285. The Bihar Prohibition and Excise (Amendment) Act, 2022171 of 2022 · 19 sections · Bihar
  286. The Bihar Tax on Professions, Trades, Callings and Employments Act, 201110 of 2011 · 19 sections · Bihar
  287. The Daman and Diu Motor Vehicles tax (Amendment) Regulation 20104 of 2010 · 19 sections · Dadra and Nagar Haveli and Daman and Diu
  288. The Goa Barge Tax Act, 197310 of 1973 · 19 sections · Goa
  289. The Kerala Handloom Workers' Welfare Cess Act, 200710 of 2007 · 19 sections · Kerala
  290. The Manipur tax on Luxuries (Hotels and Lodging Houses) Act, 20008 of 2000 · 19 sections · Manipur
  291. The Meghalaya (Mobile Phone Connection ) Cess, Act, 2002 (Act No.5 of 2002)5 of 2002 · 19 sections · Meghalaya
  292. The Orissa Cess Act, 196211 of 1962 · 19 sections · Odisha
  293. The West Bengal Motor Transport Workers' Welfare Cess Act, 20105 of 2010 · 19 sections · West Bengal
  294. The West Bengal Taxation Tribunal Act, 19878 of 1987 · 19 sections · West Bengal
  295. The Delhi Luxuries Tax on Commodities Act, 20019 of 2001 · 18 sections · Delhi
  296. The Delhi Sales Tax on Works Contracts Act, 19999 of 1999 · 18 sections · Delhi
  297. The Himachal Pradesh Motor Vehicles Taxation Act, 19724 of 1973 · 18 sections · Himachal Pradesh
  298. The Kerala Coir workers' Welfare Cess Act, 2008(20 of 2008)20 of 2008 · 18 sections · Kerala
  299. The Maharashtra Electricity Duty Act, 201626 of 2016 · 18 sections · Maharashtra
  300. The Nagaland Tax on Luxuries & Sumptuous Food (Hotel and Restaurants) Act, 19895 of 1989 · 18 sections · Nagaland

Showing 300 of 946. The rest are on the State pages.

Other subjects

Education and culture 946Local government 490Agriculture 404Labour and employment 367Environment and resources 306Property and land 302Criminal law 293Health and food 228Constitution and elections 203Family and personal law 147Transport and infrastructure 143Banking and finance 137Welfare and rights 129Civil procedure and courts 111Company and commercial 92Technology and media 49Defence and security 35

How an Act gets onto a shelf

This is a rules-based classification over the title of the Act, with the administering Ministry as a weaker second signal, and the rules are written out in full in scripts/build_db.py so you can see exactly which word put an Act where it is. An Act can sit under more than one subject, and an Act that matches nothing is left off rather than filed on a wrong shelf.

It is a finding aid, not a legal taxonomy. Where an Act belongs is often arguable, and nothing here turns on it.

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. This page is not a substitute for legal advice.