fortax-deep-researchlisted

# Deep research, case law and circular tracking Needs Python 3 and internet: runs `scripts/fortax.py` (the Fortax engine on ai.fortax.in; your file is processed and not stored). Three jobs share one discipline: read the primary text in this session, cite it by number and date, and never present commentary as law. For a long, multi-source report with a citation registry and counter-review, use `fortax-research-citations` on top of this. ## 1. Frame the question (write it down first) - The exact question, the client fact pattern (entity type, turnover, state, dates, amounts), and the decision it drives. - What would change the answer: thresholds, dates of applicability, old or new regime, notifications issued after a date, which Act applies to the period (Income-tax Act, 1961 or the Income-tax Act, 2025, as applicable to the tax year). - Start a note in the client folder (`<Client>/<FY 2026-27>/<area>/`) or the firm's research folder, named `YYYY-MM-DD_<slug>.md`, with sections: Question · Facts · Short answer · Authority · Analysis · Open points · Sources. ## 2. Source hierarchy (search in this order, stop when settled) 1. **Statute and rules** — Income-tax Act and Rules, CGST Act and Rules (and the state SGST Act where relevant), IGST Act, Companies Act 2013 and rules, LLP Act, EPF and ESI Acts. Text at `indiacode.nic.in`, `cbic-gst.gov.in`, `incometaxindia.gov.in` / `incometax.gov.in` (Acts and Rules), `mca.gov.in`. 2. **Delegated law** — notificatio