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Because applying them would mean a machine rewriting statutory wording, and then you would be reading the machine rather than the regulator. An amendment here is a reference: it tells you which notification changed this provision and when, and links you to it. The provision itself stays exactly as the regulator published it.

This is why the count of applied amendments is zero and will stay zero. It is the design, not a feature that has not been built yet. Follow the amendment link to read the change in the issuing authority’s own words.

Collection runs daily at 07:00 IST. But the more useful answer is that the text is as current as the regulator’s own consolidation — if the income-tax department states a section as on a particular date, that date is shown on the provision, and that is what you are reading.

The “Last checked” stamp in the corner of every page says when the collector last looked at the regulators’ sites. Those are different questions and both are shown, because “as amended” means nothing without a date attached.

No — rely on the official document, which is linked from every screen. This site is built to get you to that document quickly and to tell you what has been issued against it. Treat it the way you would treat a good index: trustworthy enough to work from, never the thing you cite.

The terms say this more formally, and mean it.

From the issuing authority, directly: the income-tax department, the Reserve Bank, SEBI, the Ministry of Corporate Affairs, the CBIC and India Code. Nothing is copied from a commercial publisher or from another website.

Each provision states whose rendering it is. Where the regulator publishes formatted text, that formatting is what you see — tables, provisos, indented clauses and footnote marks included. Where an instrument exists only as a PDF, the PDF is served and any text read out of it is marked as a finding aid rather than as the official rendering.

That happens, and the site keeps a public list of it rather than pretending otherwise. Provisions whose stored text does not look like a provision — a heading captured without its body, a row of a table, an amendment footnote — are flagged and listed on Text that needs a look.

The official document link on the provision is unaffected by any of this, and is the way through when the parsed text has let you down.

Yes to both, and both are preferable to crawling. An Atom feed carries every notification and circular as it arrives, and it can be narrowed to one regulator or one instrument with ?regulator= or ?instrument=. Outlook and Teams both read Atom, so it needs nothing installed.

There are also CSV exports of the documents and of the section map. Both are rate-limited.

No. Reading this site needs no account, sets no cookie, loads no third-party script of any kind and shows no advertising. Page views are counted in aggregate at the moment they are written, so a record of an individual visit never exists — which is also why the site can report views and not visitors.

There is one deliberate exception, and it only happens if you ask for it. You can enter an email address to have the site remember the sections you follow, the ones you bookmark, the notes you write and the searches you keep. That holds personal data about you, which is why it is optional, never required to read anything, and deletable in one click — the delete button erases the account and everything in it at once, and the export button hands you the whole lot as a spreadsheet first.

Even then there is still no cookie: the account is kept in your browser’s own local storage and is never attached to an ordinary page request. And nothing is sent to an address until somebody opens a link sent to that address — ticking the box is not enough, deliberately, because a tick is made by whoever is holding the browser.

The full account is in the privacy notice, and the short answer on cookies is on the cookies page.

Devansh Parikh, as an individual — not a firm, and not in any professional capacity. It is free, there is nothing to buy, and there is no intention to charge for it.

It runs entirely on free infrastructure, which is a design constraint rather than an accident: it is what keeps the site able to exist without needing to make money from the people reading it.