How we write and check our guides

FilingBase publishes guides on company law, GST, income tax, trademarks and business licences in India. People use them to make decisions with real money and real deadlines attached, so this page sets out exactly how they are made and what each label on a page means.

Who writes them

Guides are written by the FilingBase editorial team at LexVerge LLP. Every page goes through the fact check below, and the pages marked as reviewed have also been read and signed off by a chartered accountant.

How we check the facts

Every rate, threshold, due date, fee, form number and section number on a page is checked against the official source before the page goes live, and again whenever the law changes. The sources we rely on are:

• Income tax: the Income-tax Act, 2025 and the Income-tax Act, 1961, the Income-tax Rules, CBDT notifications, circulars and FAQs on incometaxindia.gov.in and incometax.gov.in
• GST: the CGST and IGST Acts, rules, notifications and circulars on cbic-gst.gov.in, GST Council decisions and GSTN advisories on gst.gov.in
• Company and LLP law: the Companies Act, 2013, the LLP Act, 2008, their rules and fee schedules, and MCA notifications on mca.gov.in
• Trademarks and IP: the Trade Marks Act and Rules and the official fee schedule on ipindia.gov.in
• Licences and labour: DGFT, FSSAI, the Udyam portal, EPFO, ESIC, state professional-tax and shops-and-establishment laws, and the labour codes
• Cross-border work: RBI and FEMA directions, and for foreign entities the official tax and registry sites of the UAE, the UK and the United States

Where a figure comes from a secondary source because no official one is published, the page says so. Each page shows the date its facts were last checked. That date changes only when the facts are actually re-checked, not when we fix a typo or change the design. We introduced this process in October 2026 and are working through every existing page; a page without a "facts checked" date has not been through it yet.

What "Reviewed by" means

A page that says "Reviewed by Vijay Dhawan, CA" has been read in full and signed off by Vijay Dhawan, Managing Partner of LexVerge LLP, on the date shown. A page that says "Awaiting review by a LexVerge chartered accountant" has passed our fact check but has not yet been signed off. We do not show a reviewer's name on a page that person has not reviewed.

When the law changes

Indian tax and company law changes often: the Income-tax Act, 2025 applies from 1 April 2026, and GST rates, forms and thresholds are revised by notification several times a year. When a change affects a guide, we update the guide, re-check its facts and show the new date. If a guide covers a period on both sides of a change, it says which rules apply to which period.

Corrections

If you think something on FilingBase is wrong or out of date, write to vijay@lexverge.org with the page and the point. We check every report against the official source and correct confirmed errors as quickly as we can. Where a correction changes an answer that a reader may have relied on, such as a rate, a deadline or a fee, we say on the page what changed.

Guidance, not advice

Our guides explain the general position. They are not advice on your specific facts, and they do not create a client relationship. For a decision that matters, speak to one of our professionals before you act.

Prices and services

FilingBase is the online platform of LexVerge LLP and sells the services described on this site. Where a guide mentions one of our services or prices, it is because the guide covers the same filing; the facts in the guide are checked in the same way whether or not we offer a related service.