Definitions

Every term defined in the two Acts: in section 2 (general definitions) and wherever a section, clause or Explanation defines a term for its own purposes. Each links to its place in the Act; Show gives the official text. The 1961 and 2025 definitions stand side by side where the Income Tax Department's correspondence pairs them, or where the same term is defined in sections it links. Labels marked Unreviewed are drafts not yet checked by a CA.