Editorial Policy
Last updated 30 October 2026
1. Who prepares the content
Content on this website is prepared by SKAG and Associates, Chartered Accountants, Mahavir Enclave, New Delhi. The proprietor is CA Gaurav Singh (ICAI M.No. 539050). Pages are marked as prepared or published by SKAG and Associates.
The content is general information for readers. It is not professional advice, and it does not advertise or solicit work: in line with ICAI guidelines, the website shows no fees, testimonials, ratings or rankings.
2. Sources
Facts such as section numbers, rates, thresholds and due dates are taken from official, primary sources, and pages list the official sources they rely on. The main sources are:
- Acts as published on India Code (indiacode.gov.in) and in the Gazette of India;
- CBDT and Income Tax Department notifications, circulars and FAQs (incometaxindia.gov.in, incometax.gov.in);
- CBIC and GST notifications and circulars (cbic-gst.gov.in, gst.gov.in);
- Ministry of Corporate Affairs rules and notifications (mca.gov.in);
- Reserve Bank of India Master Directions under FEMA (rbi.org.in);
- EPFO, ESIC and Ministry of Labour and Employment notifications;
- ICAI pronouncements, Standards on Auditing and guidance notes (icai.org).
News reports and other websites may point us to a change, but a fact is stated only after it is found in the official source.
3. How dates are shown
- Where a page shows a “Last updated” or “Last reviewed” date, it is the date its content was last checked against the official sources it cites.
- Regulatory updates show the date of the change they report.
- Due dates, rates and limits are stated with the year they apply to. Under the Income-tax Act, 2025 (in force from 1 April 2026) this is the tax year, such as Tax Year 2026-27. For income of FY 2025-26 and earlier years, which remains under the Income-tax Act, 1961, the financial year and assessment year are given, such as FY 2025-26 (AY 2026-27).
- Dates are written as day, month and year, such as 30 October 2026.
The law changes often. A page is updated when a new Act, rule, notification or circular changes what it says, but always check the current position on the official portal before acting.
4. Use of AI
- Drafts: some drafts, including blog articles, are prepared with the help of AI tools. Blog drafts generated with AI tools are stored as drafts and published only after the firm approves them.
- AI chat assistant: answers in the chat are generated automatically by an AI model at the moment you ask. They are not reviewed before you see them, may be wrong or out of date, and are marked as AI-generated general information. See the chat terms and the privacy notice.
5. Tools, calculators and templates
Calculators and checkers apply the rules in a simplified form and give estimates. Document templates produce drafts. Each tool page states its limits; check results on the official portal, and have documents reviewed by a qualified professional for your facts.
6. Corrections
If you find an error or an out-of-date statement, email gaurav@skagandassociates.com with the subject “Correction”, the page address and, if possible, the official source. Confirmed errors are corrected on the page, and the page’s date is changed when its content changes.
7. Links
Source links in guides, updates and articles point to official sources: ICAI, government departments, regulators and their portals. No link on this website is paid for.
8. Questions
Questions about this policy: gaurav@skagandassociates.com. The website terms are on the Terms & Disclaimer page.