C
74 terms · Find a term
cancellation
2025 Section 355(c)
Interpretation.
capital asset
1961 Section 2(14)General definition
2025 Section 2(22)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
capital employed in the business of the company
1961 Section 35D(3), Explanation(b)
Amortisation of certain preliminary expenses.
2025 Section 44(5)(b)
Amortisation of certain preliminary expenses.
Same term in the corresponding section (not paired by the Department)
capital sum
1961 Section 93(4)(d)
Avoidance of income-tax by transactions resulting in transfer of income to non-residents.
2025 Section 174(7)(d)
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)
capital value of such units
Same term in the corresponding section (not paired by the Department)
carbon credit
2025 Section 194(2)(a)
Tax on certain incomes.
card game and other game of any sort
1961 Section 2(24)(ix), Explanation(ii)General definition
2025 Section 2(49)(w)(A)General definition
Same term in the corresponding section (not paired by the Department)
2025 Section 92(5)(b)
Income from other sources.
carpet area
1961 Section 80-IBA(6)(a)by reference
Deductions in respect of profits and gains from housing projects.
case
Same term in the corresponding section (not paired by the Department)
1961 Section 158A(6), Explanation(b)
Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.
2025 Section 375(7)(b)
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)
1961 Section 245A(b)
Definitions.
charitable purpose
1961 Section 2(15)General definition
2025 Section 2(23)General definition
Paired by the Income Tax Department's correspondence: Split · Unreviewed · Compare
charterer
Chief Commissioner
1961 Section 2(15A)General definition
2025 Section 2(24)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
child
1961 Section 2(15B)General definition
2025 Section 2(25)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare
co-operative bank
1961 Section 36(1)(viia)(d), Explanation(vi)by reference
Other deductions.
2025 Section 2(31)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 36(1)(viii), proviso 1, Explanation(d)by reference
Other deductions.
2025 Section 2(31)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 43B, Explanation 4(d)by reference
Certain deductions to be only on actual payment.
2025 Section 2(31)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 43D, Explanation(g)by reference
Special provision in case of income of public financial institutions, [***] etc.
2025 Section 2(31)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 44DB(5)(e)by reference
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 2(31)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 80P(4), Explanation(a)by reference
Deduction in respect of income of co-operative societies.
2025 Section 2(31)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 139(1), Explanation 6(b)by reference
Return of income.
2025 Section 2(31)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 194A(3)(v), Explanationby reference
For the purposes of this clause
Interest other than "Interest on securities".
2025 Section 2(31)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 269SS, Explanation(ii)by reference
Mode of taking or accepting certain loans, deposits and specified sum.
2025 Section 2(31)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 269ST, Explanation(b)by reference
Mode of undertaking transactions.
2025 Section 2(31)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 269T, Explanation(ii)by reference
Mode of repayment of certain loans or deposits.
2025 Section 2(31)General definitionby reference
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.
co-operative society
1961 Section 2(19)General definition
2025 Section 2(32)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Coffee Board
1961 Section 33AB(9), Explanation(a)
Tea development account ,coffee development account and rubber development account.
DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"
Same term in the corresponding section (not paired by the Department)
cold chain facility
1961 Section 35AD(8)(b)
Deduction in respect of expenditure on specified business.
2025 Section 46(11)(b)
Capital expenditure of specified business.
Same term in the corresponding section (not paired by the Department)
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
collegium
1961 Section 158AB(5), Explanation
For the purposes of this section
Procedure where an identical question of law is pending before High Courts or Supreme Court.
2025 Section 376(7)
For the purposes of this section
Procedure where an identical question of law is pending before High Courts or Supreme Court.
Same term in the corresponding section (not paired by the Department)
commercial activity
2025 Section 355(e)
Interpretation.
commercial vehicle
1961 Section 32(1)(ii), proviso 4, Explanation(a)
Depreciation.
commission or brokerage
1961 Section 40(a)(ia), Explanation(i)by reference
Amounts not deductible.
2025 Section 66(3)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 194M(2), Explanation(b)by reference
Payment of certain sums by certain individuals or Hindu undivided family.
Commissioner
1961 Section 2(16)General definition
2025 Section 2(26)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Commissioner (Appeals)
1961 Section 2(16A)General definition
2025 Section 2(27)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
commo- dities transaction tax
1961 Section 36(1)(viiia)(xvi), Explanationby reference
For the purposes of this clause
Other deductions.
commodities transactions tax
2025 Section 66(4)by reference
Interpretation.
commodity derivative
1961 Section 43(5), Explanation 2(i)by reference
Definitions of certain terms relevant to income from profits and gains of business or profession.
2025 Section 66(4)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
commodity exchange
1961 Section 10(23EC), Explanation
For the purposes of this clause
Incomes not included in total income.
2025 Schedule III, Note 9
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
Same term in the corresponding section (not paired by the Department)
company
1961 Section 2(17)General definition
2025 Section 2(28)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 278B(3), Explanation(a)
Offences by companies.
2025 Section 487(5)(a)
Offences by companies.
Same term in the corresponding section (not paired by the Department)
company in which the public are substantially interested
1961 Section 2(18)General definition
2025 Section 2(29)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
compensation or consideration
1961 Section 10(37), Explanation
For the purposes of this clause
Incomes not included in total income.
competent authority
1961 Section 45(5A), Explanation(i)
Capital gains.
2025 Section 67(15)(a)
Capital gains.
Same term in the corresponding section (not paired by the Department)
1961 Section 80QQB(5), Explanation(c)
Deduction in respect of royalty income, etc., of authors of certain books other than text-books.
2025 Section 151(8)(c)
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 10A(3), Explanation 1
For the purposes of this sub-section
Special provision in respect of newly established undertakings in free trade zone, etc.
1961 Section 10AA(4A), Explanation 1
For the purposes of this sub-section
Special provisions in respect of newly established Units in Special Economic Zones.
1961 Section 10B(3), Explanation 1
For the purposes of this sub-section
Special provisions in respect of newly established hundred per cent export-oriented undertakings.
1961 Section 10BA(3), Explanation
For the purposes of this sub-section
Special provisions in respect of export of certain articles or things.
1961 Section 80-IBA(6)(b)
Deductions in respect of profits and gains from housing projects.
1961 Section 80-O, Explanation(iv)
Deduction in respect of royalties, etc., from certain foreign enterprises.
1961 Section 80HHB(3), Explanation
For the purposes of clause (iii)
Deduction in respect of profits and gains from projects outside India.
1961 Section 80HHC(2)(a), Explanation
For the purposes of this clause
Deduction in respect of profits retained for export business.
1961 Section 80HHD(2), Explanation 2
For the purposes of this sub-section
Deduction in respect of earnings in convertible foreign exchange.
1961 Section 80HHE(2), Explanation 2
For the purposes of this sub-section
Deduction in respect of profits from export of computer software, etc.
1961 Section 80HHF(6), Explanation(a)
Deduction in respect of profits and gains from export or transfer of film software, etc.
For the purposes of this section
Deduction in respect of remuneration from certain foreign sources in the case of professors, teachers, etc.
1961 Section 80RR, Explanation
For the purposes of this section
Deduction in respect of professional income from foreign sources in certain cases.
1961 Section 80RRA(2), Explanation(d)
Deduction in respect of remuneration received for services rendered outside India.
1961 Section 269A(b)
Definitions.
2025 Section 261(d)
Interpretation.
2025 Section 377(8)(a)
Revision of orders prejudicial to revenue.
2025 Section 378(11)(a)
Revision of other orders.
2025 Section 439(15)(a)
Penalty for under-reporting and misreporting of income.
2025 Section 500(12)
For the purposes of this section
Provisional attachment to protect revenue in certain cases.
computer resource
1961 Section 115BBJ, Explanation(i)by reference
Tax on winnings from online games.
2025 Section 194(2)(b)by reference
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
1961 Section 144B(10), Explanation(e)by reference
Faceless Assessment.
1961 Section 194BA(4), Explanation(a)by reference
Winnings from online games.
computer resource of assessee
1961 Section 144B(10), Explanation(g)
Faceless Assessment.
computer software
1961 Section 9(1)(vi), Explanation 3
For the purposes of this clause
Income deemed to accrue or arise in India.
2025 Section 9(6)(c)(iv)
Income deemed to accrue or arise in India.
Same term in the corresponding section (not paired by the Department)
1961 Section 115A(1A), Explanation 2by reference
In this sub-section
Tax on dividends, royalty and technical service fees in the case of foreign companies.
2025 Section 207(4)(a)
Tax on dividends, royalty and fees for technical service in case of foreign companies.
Same term in the corresponding section (not paired by the Department)
1961 Section 10A(9A), Explanation 2(i)
Special provision in respect of newly established undertakings in free trade zone, etc.
1961 Section 10B(9A), Explanation 2(i)
Special provisions in respect of newly established hundred per cent export-oriented undertakings.
1961 Section 80HHE(5), Explanation(b)
Deduction in respect of profits from export of computer software, etc.
computer system
1961 Section 36(1)(viiia)(xi), Explanation(a)
Other deductions.
1961 Section 144B(10), Explanation(f)by reference
Faceless Assessment.
2025 Section 261(e)
Interpretation.
concern
1961 Section 2(22), Explanation 3(a)General definition
2025 Section 2(40)(C)General definition
Same term in the corresponding section (not paired by the Department)
concerned Board
connected person
1961 Section 9A(9)(b)by reference
Certain activities not to constitute business connection in India.
2025 Schedule I, para 2(a)by reference
CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA
Same term in the corresponding section (not paired by the Department)
1961 Section 102(4)
Definitions.
2025 Section 184(5)
Interpretation.
Same term in the corresponding section (not paired by the Department)
consideration for transfer of any immovable property
1961 Section 194-IA(3), Explanation(aa)
Payment on transfer of certain immovable property other than agricultural land.
consolidated financial statement
1961 Section 286(9)(f)
Furnishing of report in respect of international group.
2025 Section 511(10)(f)
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
consolidated plan
1961 Section 47(xix), Explanation(b)
Transactions not regarded as transfer.
consolidated scheme
1961 Section 47(xviii), Explanation(a)
Transactions not regarded as transfer.
consolidating plan
1961 Section 47(xix), Explanation(a)
Transactions not regarded as transfer.
consolidating scheme
1961 Section 47(xviii), Explanation(b)
Transactions not regarded as transfer.
constituent entity
1961 Section 92D(1), Explanation(A)by reference
Maintenance, keeping and furnishing of information and document by certain persons.
2025 Section 171(5)(a)by reference
Maintenance, keeping and furnishing of information and document by certain persons.
Same term in the corresponding section (not paired by the Department)
1961 Section 286(9)(d)
Furnishing of report in respect of international group.
2025 Section 511(10)(d)
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
consultant
consumers' co-operative society
1961 Section 80P(2)(c), Explanation
In this clause
Deduction in respect of income of co-operative societies.
2025 Section 149(6)(a)
Deduction in respect of income of co-operative societies.
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
contract
1961 Section 194C(7), Explanation(iii)
Payments to contractors.
1961 Section 194M(2), Explanation(a)by reference
Payment of certain sums by certain individuals or Hindu undivided family.
contract manufacturer
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
contract of affreightment
1961 Section 115V-I(2)(ii)(A), Explanation(b)
Relevant shipping income.
2025 Section 228(4)(b)
Relevant shipping income and exclusion from book profit.
Same term in the corresponding section (not paired by the Department)
contribution
1961 Schedule IV, Part 1, para 2(c)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS · PART C: APPROVED GRATUITY FUNDS
2025 Schedule XI, Part 1, para 2(d)
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)
1961 Schedule IV, Part 1, para 2(c)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS · PART C: APPROVED 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
Same term in the corresponding section (not paired by the Department)
control
1961 Section 72A(1), Explanation(i)by reference
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
2025 Section 116(3)(a)by reference
Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.
Same term in the corresponding section (not paired by the Department)
Controller
1961 Section 80RRB(4), Explanation(a)by reference
Deduction in respect of royalty on patents.
2025 Section 152(8)(a)
Deduction in respect of royalty on patents.
Same term in the corresponding section (not paired by the Department)
Controller of Insurance
1961 Section 10(23AAB), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
convention centre
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
1961 Section 80-ID(6)(a)
Deduction in respect of profits and gains from business of hotels and convention centres in specified area.
1961 Section 115BAB(2)(a), Explanationby reference
For the purposes of this sub-clause
Tax on income of new manufacturing domestic companies.
2025 Section 205(5)(b)(i)by reference
Conditions for tax on income of certain companies and co-operative societies.
convergence date
1961 Section 115JB(2C), Explanation(ii)
Special provision for payment of tax by certain companies.
Special provision for minimum alternate tax and alternate minimum tax
Same term in the corresponding section (not paired by the Department)
conversion
1961 Section 44DB(5)(da)
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(e)
Interpretation for purposes of section 64.
Same term in the corresponding section (not paired by the Department)
converted banking company
1961 Section 44DB(5)(db)
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(f)
Interpretation for purposes of section 64.
Same term in the corresponding section (not paired by the Department)
1961 Section 47(vicb), Explanationby reference
For the purposes of clauses (vica) and (vicb)
Transactions not regarded as transfer.
convertible foreign exchange
1961 Section 115C(a)
Definitions.
2025 Section 2(30)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 115JB(7), Explanation(c)
Special provision for payment of tax by certain companies.
2025 Section 2(30)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 115JF(ba)
Interpretation in this Chapter.
2025 Section 2(30)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 10(4B), Explanation(b)
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(4D), 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 10A(9A), Explanation 2(ii)
Special provision in respect of newly established undertakings in free trade zone, etc.
1961 Section 10AA(10), Explanation 1(i)by reference
Special provisions in respect of newly established Units in Special Economic Zones.
1961 Section 10B(9A), Explanation 2(ii)
Special provisions in respect of newly established hundred per cent export-oriented undertakings.
1961 Section 10BA(7), Explanation(a)
Special provisions in respect of export of certain articles or things.
1961 Section 80-O, Explanation(i)
Deduction in respect of royalties, etc., from certain foreign enterprises.
1961 Section 80HHB(2)(a)
Deduction in respect of profits and gains from projects outside India.
1961 Section 80HHC(4C), Explanation(a)
Deduction in respect of profits retained for export business.
1961 Section 80HHD(7), Explanation(b)by reference
Deduction in respect of earnings in convertible foreign exchange.
1961 Section 80HHE(5), Explanation(a)by reference
Deduction in respect of profits from export of computer software, etc.
1961 Section 80HHF(6), Explanation(b)by reference
Deduction in respect of profits and gains from export or transfer of film software, etc.
1961 Section 115-O(8), Explanation(c)
Tax on distributed profits of domestic companies.
1961 Section 115R(2), Explanation(ia)
Tax on distributed income to unit holders.
corpus
1961 Section 9A(9)(c)
Certain activities not to constitute business connection in India.
CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA
Same term in the corresponding section (not paired by the Department)
corresponding new bank
1961 Section 72AA, Explanation(iv)by reference
Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases.
2025 Section 117(3)(d)by reference
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)
Cost
1961 Section 115F(1), Explanation(i)
Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
2025 Section 215(2)(a)
Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
Same term in the corresponding section (not paired by the Department)
1961 Section 54E(1), Explanation
Capital gain on transfer of capital assets not to be charged in certain cases.
1961 Section 54EA(3), Explanation(a)
Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities.
1961 Section 54EB(1), Explanation
Capital gain on transfer of long-term capital assets not to be charged in certain cases.
1961 Section 54EC(3), Explanation(a)
Capital gain not to be charged on investment in certain bonds.
1961 Section 54EE(2), Explanation 2(a)
Capital gain not to be charged on investment in units of a specified fund.
cost accountant
Cost Inflation Index
1961 Section 48, Explanation(v)
Mode of computation.
2025 Section 72(8)(a)
Mode of computation of capital gains.
Same term in the corresponding section (not paired by the Department)
1961 Section 55(2)(ac), Explanation(a)(b)by reference
Meaning of "adjusted", "cost of improvement" and "cost of acquisition".
cost of acquisition
2025 Section 90(6)
In a case referred to in sub-section (5)
Meaning of "adjusted", "cost of improvement" and "cost of acquisition".
2025 Section 90(7)
For the purposes of sections 72 and 73
Meaning of "adjusted", "cost of improvement" and "cost of acquisition".
cost of the project
1961 Section 35D(3), Explanation(a)
Amortisation of certain preliminary expenses.
2025 Section 44(5)(a)
Amortisation of certain preliminary expenses.
Same term in the corresponding section (not paired by the Department)
cost of the transferred asset
1961 Section 11(1A), Explanation(ii)
Income from property held for charitable or religious purposes.
cost of transferred asset
2025 Section 341(10)(b)
Application of income.
court
1961 Section 269A(c)
Definitions.
crypto-asset
1961 Section 285BAA(6)by reference
In this section
[Obligation to furnish information on transaction of crypto-asset.
2025 Section 509(6)by reference
For the purposes of this section
Obligation to furnish information on transaction of crypto-asset.
Same term in the corresponding section (not paired by the Department)
culpable mental state
Same term in the corresponding section (not paired by the Department)
currency
1961 Section 2(47A), Explanation(b)General definitionby reference
2025 Section 2(33)General definitionby reference
Same term in the corresponding section (not paired by the Department)
custom bonded area
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS