How do I trace a compliance update to its Act section?
An end-to-end workflow for compliance research on Complied AI: start from the updates feed, open the official document behind a change, jump to the Act or regulation section it touches, and ask a section-grounded question. Three worked scenarios across an MCA form change, a GST circular, and an ITR utility change.
In this guide
The compliance research workflow on Complied AI runs in four steps: open the updates feed to see what changed across MCA, CBDT, CBIC, RBI, and SEBI; open the official document behind the update; jump to the Act or regulation section the change touches; and ask a section-grounded question to confirm how it applies. This moves you from a headline to the source law and a specific answer without leaving the source behind, which is what keeps the research verifiable.
What is the compliance research workflow?
Most compliance research starts the same way: something changed, and you need to know what it was and whether it touches you. The workflow on Complied AI is built around that starting point and runs in four steps, each keeping the official source attached so the answer stays traceable.
- Open the updates feed to see what changed.
- Open the official document behind the update.
- Jump to the Act or regulation section the change touches.
- Ask a section-grounded question to confirm how it applies.
How do I find what changed today?
The updates feed shows what changed across MCA, CBDT, CBIC and GST, RBI, and SEBI in one place. Filter to the source or type you care about, and scan for the item that prompted your research. Starting here means you are anchored to a real change rather than a half-remembered forward.
The feed is the front door, not the destination. Its job is to get you to the right official document quickly, which is the next step.
Why open the official document first?
From the update, open the official document behind it: the MCA notification, the CBIC circular, the CBDT notification, whichever regulator issued it. This is where the number, the date, the class covered, and the scope are exact.
Reading the source document is what separates real research from acting on a headline. If a claimed change has no document to open, it is not ready to act on.
What must the document carry before I act on it?
Four things: the document number, the issuing authority, the date of issue, and the class of entities or taxpayers covered. MCA issues numbered general circulars and notifications, CBDT issues orders under section 119 of the Income-tax Act, 1961, and CBIC issues numbered central tax notifications. A change missing any of the four is not yet confirmed.
Which Act section did the change touch?
A change means little until you see what it altered in the underlying law. From the document, move to the Act or regulation section it touches and read that section. A rate change points to a charging section; a form change points to a rule; a disclosure change points to a regulation.
Reading the section next to the update surfaces the effective date and the scope that a summary drops, and tells you whether the provision actually reaches your facts.
How do I find the right section from a form change?
Work from the form to the rule that prescribes it, then to the section the rule sits under. Form AOC-4 traces to rule 12 of the Companies (Accounts) Rules, 2014 and section 137 of the Companies Act, 2013. Form DIR-3 KYC traces to rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. The form footer usually names its rule.
What is section-grounded Q&A?
With the section in front of you, ask a specific question about it. A section-grounded question gets an answer tied to that provision's text, which you can check against the section rather than trust on its own.
This is the step that turns reading into an answer. You are not asking a general question into the void; you are asking about the exact provision the change touched, with the source right there to verify against.
How does the workflow run in practice?
The same four steps apply across regulators. Here is how they play out.
| Scenario | How the four steps run |
|---|---|
| MCA form change | Spot the form change in the feed, open the MCA notification, read the rule behind the form, ask what the new fields require |
| GST circular | Spot the CBIC circular, open it, read the provision it clarifies, ask how the clarification applies to your supply |
| ITR utility change | Spot the utility or form change, open the CBDT notice, read the section or rule behind it, ask what the change means for the return |
In each case the research ends at a specific answer grounded in a specific section, with the official document one step back. That is the point of the workflow: speed to the source, not away from it.
How do I keep compliance research verifiable?
- Confirm every update against its official document before acting.
- Cross-check the source on the regulator's own site, such as MCA, CBIC, or the Income Tax Department.
- Read the section text, not only the update headline.
- Keep the effective date and scope in your own note against the change.
Where do MCA and CBIC changes appear?
The whole workflow is the product. Complied AI puts the updates feed, the official document, the source law, and section-grounded Q&A on one path, so compliance research runs from what changed to the exact provision and a specific answer without ever leaving the source behind. Update, source, section, ask, in one place.
Practical checks
Common questions
What is the basic compliance research workflow on Complied AI?
Start from the updates feed to see what changed, open the official document behind the update, jump to the Act or regulation section that the change touches, and then ask a section-grounded question to confirm how it applies to your case. Each step keeps the official source attached, so the final answer can always be traced back to the law.
Why start from the update rather than the Act?
Because most real compliance questions begin with a change, not with the statute. Something moved, a form, a rate, a timeline, and you need to know what and whether it applies. Starting from the update anchors the research in the actual change, then the section reading tells you what the change altered in the underlying law.
What does section-grounded Q&A mean?
It means the answer is tied to the specific Act or regulation section you are reading, rather than a general response. You ask a question about the provision in front of you and the answer is grounded in that section's text, so you can check it against the source rather than trust it in isolation.
Does this workflow replace professional judgement?
No. The compliance research workflow speeds up finding the change, the source document, and the relevant section, and helps you frame a question against the text. The professional decision, how a provision such as section 135 of the Companies Act, 2013 applies to a specific set of facts, still rests with the qualified person signing off.
A client forwarded a GST circular. How do I check whether it applies?
Open the CBIC circular by its own number and date, not the forward. A CBIC circular states the class of taxpayers it covers and the provision it clarifies, so read that scope line first, then open the CGST Act, 2017 section it refers to. If the forward carries no circular number, treat it as unconfirmed until you find the numbered document on cbic-gst.gov.in.
Which five regulators does the Complied AI updates feed cover?
The Complied AI updates feed covers MCA, CBDT, CBIC and GST, RBI, and SEBI, plus BSE and NSE exchange circulars. Each record links the regulator's own document. That range means one monthly review replaces checking seven websites, which is where most missed changes come from in practice.
How do I tell a real extension from a rumour?
A real extension carries a document number, an issuing authority, and a stated class covered. MCA issues general circulars, CBDT issues orders under section 119 of the Income-tax Act, 1961, and CBIC issues numbered central tax notifications. If you cannot cite the number and open the PDF, the extension is a rumour and the original due date still stands.
Publication method
How this guide was prepared
This guide is published by the Complied AI research desk. Its source list and stated position were checked against the official records shown below on 9 August 2026.
Automation, including AI, may assist research, drafting and structure. It does not replace the official record or amount to an independent professional review. Read our editorial standards and corrections policy.
Verification path
Official sources used
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