Statutory sources and references

The Income-tax Act sections, Finance Act 2026 schedules, CBDT notifications, and rules that HeyArtha calculators cite, indexed by tool.

• Regular tax sources
• Presumptive tax sources
• Capital gains sources
• Trading tax sources
• Advance tax sources
• In-hand salary sources
• Bank reconciliation sources
• F&O audit sources
• Cash vs loan sources
• Methodology