A
90 terms · Find a term
Aadhaar number
1961 Section 139A(8), Explanation(a)by reference
Permanent account number.
2025 Section 262(13)(a)by reference
Permanent Account Number.
Same term in the corresponding section (not paired by the Department)
1961 Section 139AA(3), Explanation(i)by reference
Quoting of Aadhaar number.
2025 Section 262(13)(a)by reference
Permanent Account Number.
Same term in the corresponding section (not paired by the Department)
accommodating party
2025 Section 184(1)
Interpretation.
accountant
1961 Section 44AB, Explanation(i)by reference
Audit of accounts of certain persons carrying on business or profession.
2025 Section 2(1)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 92F(i)by reference
Definitions of certain terms relevant to computation of arm's length price, etc.
2025 Section 2(1)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 115JF(a)by reference
Interpretation in this Chapter.
2025 Section 2(1)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 201(4), Explanationby reference
For the purposes of this section
Consequences of failure to deduct or pay.
2025 Section 2(1)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 206C(12), Explanation(a)by reference
Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
2025 Section 2(1)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 271J, Explanation(a)
Penalty for furnishing incorrect information in reports or certificates.
2025 Section 2(1)General definitionby reference
Same term in the corresponding section (not paired by the Department)
2025 Section 515(3)(b)
Appearance by authorised representative.
Same term in the corresponding section (not paired by the Department)
1961 Section 115VW, Explanationby reference
For the purposes of this section
Maintenance and audit of accounts.
accounting period
1961 Section 9(1)(i), Explanation 6(c)
Income deemed to accrue or arise in India.
accounting year
1961 Section 286(9)(a)
Furnishing of report in respect of international group.
2025 Section 511(10)(a)
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
accumulated balance due to an employee
1961 Schedule IV, Part 1, para 2(f)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS · PART C: APPROVED GRATUITY FUNDS
2025 Schedule XI, Part 1, para 2(g)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS AND GRATUITY FUNDS · PART C: POWER TO MAKE RULES FOR PROVIDENT FUNDS, SUPERANNUATION FUNDS AND GRATUITY FUNDS
Same term in the corresponding section (not paired by the Department)
accumulated loss
1961 Section 72A(7)(a)
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
2025 Section 116(13)(a)
Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.
Same term in the corresponding section (not paired by the Department)
1961 Section 72AA, Explanation(i)
Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases.
2025 Section 117(3)(a)
Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases.
Same term in the corresponding section (not paired by the Department)
1961 Section 72AB(7)(a)
Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co- operative banks.
2025 Section 118(7)(a)
Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks.
Same term in the corresponding section (not paired by the Department)
actual capital sum assured
1961 Section 10(10D), Explanation 2by reference
For the purposes of sub-clause (d)
Incomes not included in total income.
2025 Schedule II, Note 1(a)by reference
INCOME NOT TO BE INCLUDED IN TOTAL INCOME
Same term in the corresponding section (not paired by the Department)
1961 Section 80C(3A), Explanation
For the purposes of this sub-section
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
In this paragraph
DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.
Same term in the corresponding section (not paired by the Department)
actual cost
1961 Section 43(1)
Definitions of certain terms relevant to income from profits and gains of business or profession.
actual cost of planting
actually paid
2025 Section 52(7)(a)
Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
Additional Commissioner
1961 Section 2(1C)General definition
2025 Section 2(2)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
additional compensation
1961 Section 155(21), Explanation(a)by reference
Other amendments.
additional consideration
1961 Section 155(21), Explanation(b)
Other amendments.
Additional Director
1961 Section 2(1D)General definition
2025 Section 2(3)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
additional employee
1961 Section 80JJAA(2), Explanation(ii)
Deduction in respect of employment of new employees.
2025 Section 146(5)(b)
Deduction in respect of additional employee cost.
Same term in the corresponding section (not paired by the Department)
additional employee cost
1961 Section 80JJAA(2), Explanation(i)
Deduction in respect of employment of new employees.
2025 Section 146(5)(a)
Deduction in respect of additional employee cost.
Same term in the corresponding section (not paired by the Department)
addressee
1961 Section 144B(10), Explanation(a)by reference
Faceless Assessment.
Adjudicating Authority
1961 Section 115JB(2), Explanation 1(iih), Explanation(i)by reference
Special provision for payment of tax by certain companies.
2025 Section 206(1)(t)(i)by reference
Special provision for minimum alternate tax and alternate minimum tax
Same term in the corresponding section (not paired by the Department)
1961 Section 140(c), Explanationby reference
For the purposes of this clause
Return by whom to be verified.
adjusted export turnover
1961 Section 80HHC(3), Explanation(a)
Deduction in respect of profits retained for export business.
adjusted gross total income
2025 Section 133(7)(a)
Deduction in respect of donations to certain funds, charitable institutions, etc.
adjusted profits of the business
1961 Section 80HHC(3), Explanation(b)
Deduction in respect of profits retained for export business.
adjusted total income
1961 Section 44C, Explanation(i)
Deduction of head office expenditure in the case of non-residents.
2025 Section 60(3)(a)
Deduction of head office expenditure in case of non-residents.
Same term in the corresponding section (not paired by the Department)
adjusted total turnover
1961 Section 80HHC(3), Explanation(c)
Deduction in respect of profits retained for export business.
Administrator
1961 Section 80C(8)(i)
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.
Same term in the corresponding section (not paired by the Department)
1961 Section 80DD(4), Explanation(a)
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
2025 Section 127(9)(a)
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
Same term in the corresponding section (not paired by the Department)
1961 Section 194K, Explanation 1(a)
Income in respect of units.
2025 Section 402(1)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(35), Explanation(a)
Incomes not included in total income.
1961 Section 115R(2), Explanation(i)by reference
Tax on distributed income to unit holders.
2025 Section 175(11)(b)(ii)(A)
Avoidance of tax by certain transactions in securities.
advance ruling
1961 Section 245N(a)
Definitions.
2025 Section 380(a)
Interpretation.
Same term in the corresponding section (not paired by the Department)
advance tax
1961 Section 2(1)General definition
2025 Section 2(4)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
agent
Same term in the corresponding section (not paired by the Department)
Agnipath Scheme
1961 Section 80CCH(2), Explanation(a)
Deduction in respect of contribution to Agnipath Scheme.
2025 Section 125(3)(a)
Deduction in respect of contribution to Agnipath Scheme.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(12C), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
Agniveer Corpus Fund
1961 Section 80CCH(2), Explanation(b)
Deduction in respect of contribution to Agnipath Scheme.
2025 Section 125(3)(b)
Deduction in respect of contribution to Agnipath Scheme.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(12C), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
agreement
1961 Section 28(va), Explanation(i)
Profits and gains of business or profession.
2025 Section 66(1)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 92CD(6)(i)
Effect to advance pricing agreement.
2025 Section 169(5)(a)
Effect to advance pricing agreement.
Same term in the corresponding section (not paired by the Department)
1961 Section 286(9)(b)
Furnishing of report in respect of international group.
2025 Section 511(10)(b)
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
agreement for transfer
1961 Section 269UA(a)
Definitions.
agricultural income
1961 Section 2(1A)General definition
2025 Section 2(5)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
agricultural land
1961 Section 194-IA(3), Explanation(a)
Payment on transfer of certain immovable property other than agricultural land.
2025 Section 402(2)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 194LA, Explanation(i)
Payment of compensation on acquisition of certain immovable property.
2025 Section 402(2)
Interpretation.
Same term in the corresponding section (not paired by the Department)
aircraft
1961 Section 10(4F), Explanation(i)
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
Same term in the corresponding section (not paired by the Department)
1961 Section 10(4H), Explanation(a)
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
Same term in the corresponding section (not paired by the Department)
1961 Section 10(34B), Explanation(a)
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
Same term in the corresponding section (not paired by the Department)
1961 Section 80LA(2)(d), Explanationby reference
For the purposes of this clause
Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.
2025 Section 147(6)(c)by reference
Deductions for income of Offshore Banking Units and Units of International Financial Services Centre.
Same term in the corresponding section (not paired by the Department)
alternate minimum tax
1961 Section 115JF(b)
Interpretation in this Chapter.
Special provision for minimum alternate tax and alternate minimum tax
Same term in the corresponding section (not paired by the Department)
alternate reporting entity
1961 Section 286(9)(c)
Furnishing of report in respect of international group.
2025 Section 511(10)(c)
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
amalgamated co-operative bank
1961 Section 44DB(5)(a)
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(c)
Interpretation for purposes of section 64.
Same term in the corresponding section (not paired by the Department)
1961 Section 72AB(7)(c)by reference
Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co- operative banks.
2025 Section 118(7)(b)by reference
Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks.
Same term in the corresponding section (not paired by the Department)
amalgamating co-operative bank
1961 Section 44DB(5)(b)
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(b)
Interpretation for purposes of section 64.
Same term in the corresponding section (not paired by the Department)
1961 Section 72AB(7)(c)by reference
Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co- operative banks.
2025 Section 118(7)(b)by reference
Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks.
amalgamation
1961 Section 2(1B)General definition
2025 Section 2(6)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 44DB(5)(c)
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(a)
Interpretation for purposes of section 64.
Same term in the corresponding section (not paired by the Department)
1961 Section 72AB(7)(c)by reference
Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co- operative banks.
2025 Section 118(7)(b)by reference
Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks.
amount of loss incurred by the assessee in the activity of owning and maintaining race horses
1961 Section 74A(3), Explanation(a)
Losses from certain specified sources falling under the head "Income from other sources".
amount standing to the credit of the assessee in the special account or the Site Restoration Account
1961 Section 33ABA(9), Explanation(b)
Site Restoration Fund.
amount standing to the credit of the assessee in the specified account
In this paragraph
DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"
an incorrect claim apparent from any information in the return
1961 Section 143(1), Explanation(a)
Assessment.
2025 Section 270(5)(a)
Assessment.
Same term in the corresponding section (not paired by the Department)
1961 Section 115WE(1), Explanation(a)
Assessment.
an incorrect claim apparent from any information in the statement
1961 Section 200A(1), Explanation
For the purposes of this sub-section
Processing of statements of tax deducted at source [and other statements].
2025 Section 402(3)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 206CB(1), Explanation
For the purposes of this sub-section
Processing of statements of tax collected at source.
2025 Section 402(3)
Interpretation.
Same term in the corresponding section (not paired by the Department)
annual accretion
1961 Schedule IV, Part 1, para 2(e)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS · PART C: APPROVED GRATUITY FUNDS
2025 Schedule XI, Part 1, para 2(f)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS AND GRATUITY FUNDS · PART C: POWER TO MAKE RULES FOR PROVIDENT FUNDS, SUPERANNUATION FUNDS AND GRATUITY FUNDS
Same term in the corresponding section (not paired by the Department)
annual value
1961 Section 2(2)General definition
2025 Section 2(7)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare
anonymous donation
1961 Section 115BBC(3)
For the purposes of this section
Anonymous donations to be taxed in certain cases.
2025 Section 355(a)
Interpretation.
Same term in the corresponding section (not paired by the Department)
any sum payable
1961 Section 43B, Explanation 2
For the purposes of clause (a), as in force at all material times
Certain deductions to be only on actual payment.
apparent consideration
1961 Section 269P(1), proviso 1, Explanationby reference
For the purposes of this proviso
Statement to be furnished in respect of transfers of immovable property.
appellate authority
1961 Section 158A(6), Explanation(a)
Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.
2025 Section 375(7)(a)
Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.
Same term in the corresponding section (not paired by the Department)
Appellate Tribunal
1961 Section 2(4)General definition
2025 Section 2(8)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare
applicant
1961 Section 245N(b)
Definitions.
2025 Section 380(b)
Interpretation.
Same term in the corresponding section (not paired by the Department)
application
1961 Section 245N(c)
Definitions.
2025 Section 380(c)
Interpretation.
Same term in the corresponding section (not paired by the Department)
appointed day
1961 Section 246A(2), Explanation
For the purposes of this section
Appealable orders before Commissioner (Appeals).
appropriate authority
1961 Section 269UA(c)
Definitions.
1961 Section 279(1), Explanationby reference
For the purposes of this section
Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.
appropriate fraction
1961 Section 11(1A), Explanation(i)
Income from property held for charitable or religious purposes.
2025 Section 341(10)(a)
Application of income.
Same term in the corresponding section (not paired by the Department)
1961 Section 80D(4A), Explanation(i)
Deduction in respect of health insurance premia.
2025 Section 126(10)(a)
Deduction in respect of health insurance premia.
Same term in the corresponding section (not paired by the Department)
1961 Section 35A(1), Explanation(ii)
Expenditure on acquisition of patent rights or copyrights.
1961 Section 35ABA(3), Explanation(ii)
Expenditure for obtaining right to use spectrum for telecommunication services.
1961 Section 35ABB(1), Explanation(ii)
Expenditure for obtaining licence to operate telecommunication services.
approval
2025 Section 355(b)
Interpretation.
approved charitable institution
1961 Section 80E(3)(a)
Deduction in respect of interest on loan taken for higher education.
2025 Section 129(3)(a)
Deduction in respect of interest on loan taken for higher education.
Same term in the corresponding section (not paired by the Department)
approved gratuity fund
1961 Section 2(5)General definition
2025 Section 2(9)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
approved intermediary
1961 Section 115AC(5), Explanation(a)
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
2025 Section 209(6)(a)
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
Same term in the corresponding section (not paired by the Department)
approved superannuation fund
1961 Section 2(6)General definition
2025 Section 2(10)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
approving authority
2025 Section 261(a)
Interpretation.
2025 Schedule XI, Part 1, para 2(a)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS AND GRATUITY FUNDS · PART C: POWER TO MAKE RULES FOR PROVIDENT FUNDS, SUPERANNUATION FUNDS AND GRATUITY FUNDS
2025 Schedule XI, Part 2, para 1
For the purposes of this Part, unless the context otherwise requires
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS AND GRATUITY FUNDS · PART C: POWER TO MAKE RULES FOR PROVIDENT FUNDS, SUPERANNUATION FUNDS AND GRATUITY FUNDS
arm's length price
1961 Section 92CE(3)(ii)by reference
Secondary adjustment in certain cases.
2025 Section 170(9)(a)by reference
Secondary adjustment in certain cases.
Same term in the corresponding section (not paired by the Department)
1961 Section 92F(ii)
Definitions of certain terms relevant to computation of arm's length price, etc.
2025 Section 173(a)
Definitions of certain terms relevant to determination of arm's length price, etc.
Same term in the corresponding section (not paired by the Department)
arrangement
1961 Section 102(1)
Definitions.
2025 Section 184(2)
Interpretation.
Same term in the corresponding section (not paired by the Department)
assessable
1961 Section 56(2)(vii), Explanation(a)by reference
Income from other sources.
2025 Section 92(5)(a)by reference
Income from other sources.
Same term in the corresponding section (not paired by the Department)
1961 Section 56(2)(x), Explanation(a)by reference
Income from other sources.
2025 Section 92(5)(a)by reference
Income from other sources.
Same term in the corresponding section (not paired by the Department)
1961 Section 50C(2), Explanation 2
For the purposes of this section
Special provision for full value of consideration in certain cases.
assessed tax
Same term in the corresponding section (not paired by the Department)
assessee
1961 Section 2(7)General definition
2025 Section 2(11)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Assessing Officer
1961 Section 2(7A)General definition
2025 Section 2(12)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 139A(8), Explanation(aa)
Permanent account number.
2025 Section 262(13)(b)
Permanent Account Number.
Same term in the corresponding section (not paired by the Department)
assessment
1961 Section 2(8)General definition
2025 Section 2(13)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
assessment year
1961 Section 2(9)General definition
asset
1961 Section 102(2)
Definitions.
2025 Section 184(3)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 153A(1), Explanation 2
For the purposes of the fourth proviso
Assessment in case of search or requisition.
2025 Section 261(b)
Interpretation.
assets
2025 Section 33(12)(a)
Deduction for depreciation.
Same term in the corresponding section (not paired by the Department)
1961 Section 93(4)(a)
Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
2025 Section 174(7)(a)
Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
Same term in the corresponding section (not paired by the Department)
2025 Section 499(4)(a)
Certain transfers to be void.
Same term in the corresponding section (not paired by the Department)
Assistant Commissioner
1961 Section 2(9A)General definition
2025 Section 2(14)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Assistant Director
1961 Section 2(9B)General definition
2025 Section 2(15)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
associate
1961 Section 9A(9)(a)
Certain activities not to constitute business connection in India.
associated enterprise
1961 Section 92A(1)
For the purposes of this section and sections 92, 92B, 92C, 92D, 92E and 92F
Meaning of associated enterprise.
Same term in the corresponding section (not paired by the Department)
1961 Section 92CE(3)(i)by reference
Secondary adjustment in certain cases.
Same term in the corresponding section (not paired by the Department)
1961 Section 94B(5)(i)by reference
Limitation on interest deduction in certain cases.
Same term in the corresponding section (not paired by the Department)
1961 Section 9(1)(i), Explanation 7(c)by reference
Income deemed to accrue or arise in India.
associated operation
1961 Section 93(4)(b)
Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
2025 Section 174(7)(b)
Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
Same term in the corresponding section (not paired by the Department)
associated person
2025 Section 46(11)(a)
Capital expenditure of specified business.
authentication
1961 Section 139A(8), Explanation(ab)
Permanent account number.
2025 Section 262(13)(c)
Permanent Account Number.
Same term in the corresponding section (not paired by the Department)
author
1961 Section 80QQB(5), Explanation(a)
Deduction in respect of royalty income, etc., of authors of certain books other than text-books.
2025 Section 151(8)(a)
Deduction in respect of royalty income, etc., of authors of certain books other than text-books.
Same term in the corresponding section (not paired by the Department)
1961 Section 80QQA(2), Explanation(i)
Deduction in respect of professional income of authors of text books in Indian languages.
For the purposes of this section
Royalties or copyright fees for literary or artistic work.
authorised dealer
1961 Section 206C(1G), Explanation(i)
Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
2025 Section 402(4)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 80HHD(7), Explanation(d)by reference
Deduction in respect of earnings in convertible foreign exchange.
authorised officer
2025 Section 261(c)
Interpretation.
authorised person
1961 Section 204, Explanation(b)by reference
Meaning of "person responsible for paying".
authorised representative
1961 Section 245R(5), Explanationby reference
For the purposes of this sub-section
Procedure on receipt of application.
Same term in the corresponding section (not paired by the Department)
2025 Section 515(3)(a)
Appearance by authorised representative.
Same term in the corresponding section (not paired by the Department)
1961 Section 144B(10), Explanation(b)by reference
Faceless Assessment.
1961 Section 269-O, Explanation(i)by reference
Appearance by authorised representative or registered valuer.
Authority
1961 Section 245N(d)
Definitions.
automated allocation system
1961 Section 144B(10), Explanation(c)
Faceless Assessment.
automated examination tool
1961 Section 144B(10), Explanation(d)
Faceless Assessment.
average adjusted total income
1961 Section 44C, Explanation(ii)
Deduction of head office expenditure in the case of non-residents.
2025 Section 60(3)(b)
Deduction of head office expenditure in case of non-residents.
Same term in the corresponding section (not paired by the Department)
average rate of income-tax
1961 Section 2(10)General definition
2025 Section 2(16)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare