Devendra Saraf & AssociatesChartered Accountants

Disclaimer

Last revised on 14.10.2026.

This portal is published by Devendra Saraf & Associates, Chartered Accountants, Mumbai (FRN 163794W). Please read this disclaimer before you use any calculator, library, update or answer on it.

Information only

Everything on this portal is general information on the law and practice in India. It is not professional advice, an opinion or a certificate, and it does not take account of your facts. Using the portal does not create a professional relationship between you and the firm.

Check the official text

Acts, Rules, notifications, circulars, instructions and judgments change, and a summary can never replace the text. Before you act on any point, read the official text from the issuing authority. Each update links to its official source for that purpose.

The material is checked up to the date shown in the footer as the position of law, unless a page states another date. Changes after that date may not be reflected.

Calculators

Calculators work only on the figures you enter and on the rates and thresholds stated in them. Check every result before you rely on it, file it or pay on it.

AI summaries and the AI research assistant

Some summaries and answers are produced with the help of an AI system. They can contain errors or omissions, even where sources are listed. Treat them as a starting point for your own research and verify each statement against the official text.

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Liability

To the extent the law allows, the firm and its partners and staff are not liable for any loss arising from use of, or reliance on, anything on this portal. The terms of use apply.