Terms of use

As Amended reproduces Indian tax and corporate law as the regulators publish it, and records which notification changed which provision and when. It is published by Devansh Parikh as an individual, not by any firm or employer, and nothing on it is issued in a professional capacity or on anyone’s instructions.

Using the site means accepting what follows. If you do not accept it, please do not use the site.

Nothing here is legal, tax or professional advice, and reading it creates no professional relationship of any kind. It is a finding aid: it helps you locate a provision and see what has been issued against it. The judgement about what any of it means for a particular matter is yours or your adviser’s.

This is the most important thing on this page. The authoritative text of any Act, Rule, Regulation, notification or circular is the one the issuing authority publishes — not the copy here. Every screen carries a link to that official document for exactly this reason. Before relying on anything, open it and read it there.

Amendments on this site are shown as references and are never applied to the text. No wording has been rewritten by a machine, so what you read is the regulator’s own words as the regulator published them. Where an instrument is issued only as a PDF, that PDF is what is served; text read out of such a page, including by optical character recognition, is a finding aid and never the official rendering.

The collection is automated. It can be out of date, it can miss a document, it can file one against the wrong provision, and a regulator can publish something in a form it cannot read. Every page carries the time the collector last ran, and every provision links to the regulator’s own document — which is the authority, and the check worth making before relying on anything here.

The site is therefore provided as it stands and as it is available, with no warranty of accuracy, completeness, currency or fitness for any purpose, so far as the law allows. Nothing in this paragraph limits any liability that cannot lawfully be limited.

To the extent permitted by law, the publisher is not liable for any loss arising from use of this site or reliance on anything found through it, including any loss arising from a provision being missing, stale, mis-filed or unavailable. The remedy available to you, and it is a real one, is the official document linked from every screen.

The statutory material reproduced here is government material. Under section 52(1)(q) of the Copyright Act, 1957 the reproduction of an Act, of rules or orders made under it, and of material published by or with the approval of a government does not infringe copyright. No claim of ownership is made over any of it, and none could be.

What is the publisher’s own is the arrangement — the index, the cross-references, the amendment trail and the writing on pages like this one. You are welcome to read it, quote it, link to it and use it in your own work. Please do not present the site as your own or imply that it is published by anyone other than its publisher.

Reading this site needs no account. You may optionally enter an email address so that it remembers the sections you follow, the ones you bookmark, the notes you write against them and the searches you keep. Doing so is subject to these terms and to the privacy notice, which sets out exactly what is then held.

The address is not verified and the account has no password. It identifies a set of lists; it does not authenticate a person. Anyone who knows or guesses the address can read and change what is behind it, including the notes. By entering an address you accept that, and you accept that you must not store anything in a note that you would mind a stranger reading — in particular nothing confidential, privileged, or identifying a client or a live matter. This is the one obligation on you in this document, and it exists because the alternative is a password this site has deliberately chosen not to hold.

Please use an address that is yours. Entering someone else’s to reach their lists is not a technical feat and is not authorised by these terms. It is also why the digest is sent only to an address somebody has verified by opening a link sent to it: an address you type is not an address you have shown is yours.

Your notes are yours. No ownership of them is claimed, no licence over them is asked for, and they are not read, mined, published, used to train anything, or shown to anyone else. They are stored so that the site can hand them back to you.

An account can be deleted by you at any time from the account panel, which erases it and everything in it at once. It may also be deleted from this end — if it is used to store material of the kind just described, if it appears to belong to a child, or if the feature is withdrawn. Because the site is free and offered as it stands, no undertaking is given that an account or its contents will survive: there is an export button that hands you the lot as a spreadsheet, and anything you would mind losing should be kept there too.

Read as much as you like. There is no charge, no limit on reading, and no need to identify yourself to do any of it. Two things are asked.

Do not hammer it. The site runs on free-tier infrastructure with real limits, and the bulk endpoints are rate-limited for that reason. If you want the data in quantity there are proper routes provided for it — the CSV exports and the Atom feed — and they are a great deal more efficient than crawling pages.

Do not use it to present the law inaccurately. Republishing this material edited in a way that changes what a provision says, while still attributing it to the regulator, is the one use that would do actual harm.

The site is free and is offered with no undertaking that it will keep running, keep its addresses, or keep any particular feature — accounts and their contents included. It may change or stop at any time. Links to official documents point at the regulators’ own sites and will outlive this one.

What is recorded is set out in the privacy notice, and the answer on cookies is in Cookies. Both form part of these terms.

These terms are governed by the laws of India. The courts of Gujarat, India have exclusive jurisdiction over any dispute arising out of them or out of use of this site.

These terms may be revised; the date at the top records when the current wording took effect, and continuing to use the site after a change means accepting the revised terms.

Questions go to as.amended321@gmail.com.