Sources

Granthara does not print citations at the foot of a page. A page is something to read, and a list of regulations and filing dates interrupts it. The record lives here instead, complete, with the date each source was checked.

Every claim of fact in the book that rests on something outside it appears below, against the page that uses it. Where a page relies on no external source — because the framing is Granthara's own, or because it reuses something established on an earlier page — that is stated rather than left blank.

Dates matter more than they look. Rates, thresholds and regulations change, sometimes in a single budget. A checked date tells you what was true when the page was written, not what is true today. Where a page depends on a figure that moves, it says so and tells you where to read the current one.

What is not here

Prices, companies and people used as teaching examples are invented, and carry no source because there is nothing to cite. Bharat Foods is not a listed company. Lakshmi's market has no address. Every rupee figure in a worked example is illustrative unless the page says otherwise.