D
42 terms · Find a term
data centre
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
data centre services
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
date of conversion
1961 Section 115TD(7), Explanation(i)
Tax on accreted income.
date of payment of tax or penalty
date on which the last of the authorisations for search was executed
2025 Section 261(f)
Interpretation.
debt
1961 Section 94B(5)(ii)
Limitation on interest deduction in certain cases.
2025 Section 177(7)(a)
Limitation on interest deduction in certain cases.
Same term in the corresponding section (not paired by the Department)
debt and money market instruments
2025 Section 76(5)(b)(ii)
Special provision for computation of capital gains in case of Market Linked Debenture.
defaulter
1961 Schedule II, Part 1, para 1(b)
PROCEDURE FOR RECOVERY OF TAX
demerged co-operative bank
1961 Section 44DB(5)(g)
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(h)
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.
demerged company
1961 Section 2(19AAA)General definition
2025 Section 2(34)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare
demerger
1961 Section 2(19AA)General definition
2025 Section 2(35)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 44DB(5)(f)
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(g)
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.
dependant
1961 Section 80DD(4), Explanation(b)
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
2025 Section 127(9)(b)
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 80DDB, Explanation(i)
Deduction in respect of medical treatment, etc.
2025 Section 128(5)(a)by reference
Deduction in respect of medical treatment, etc.
Same term in the corresponding section (not paired by the Department)
deposit 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"
deposit scheme
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"
DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"
depository
1961 Section 10(23ED), Explanation(i)by reference
Incomes not included in total income.
2025 Schedule III, Note 10(a)by reference
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
Same term in the corresponding section (not paired by the Department)
Deputy Commissioner
1961 Section 2(19A)General definition
2025 Section 2(36)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Deputy Commissioner (Appeals)
1961 Section 2(19B)General definition
Deputy Director
1961 Section 2(19C)General definition
2025 Section 2(37)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
derivative
1961 Section 47(viiab), Explanation(c)by reference
Transactions not regarded as transfer.
designated income-tax authority
designated portal
1961 Section 144B(10), Explanation(i)
Faceless Assessment.
2025 Section 273(13)(a)
Faceless Assessment.
Same term in the corresponding section (not paired by the Department)
developed
1961 Section 115BBF(4), Explanation(a)
Tax on income from patent.
2025 Section 194(2)(c)
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
Developer
1961 Section 80-IAB(3), Explanationby reference
For the purposes of this section
Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone.
Development Bank
1961 Section 32AB(10), Explanation(b)
Investment deposit account.
digital signature
1961 Section 144B(10), Explanation(h)by reference
Faceless Assessment.
direct costs
1961 Section 80HHC(3), Explanation(d)
Deduction in respect of profits retained for export business.
director
1961 Section 2(20)General definitionby reference
2025 Section 2(38)General definitionby reference
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 278B(3), Explanation(b)
Offences by companies.
2025 Section 487(5)(b)
Offences by companies.
Same term in the corresponding section (not paired by the Department)
Director-General of Shipping
1961 Section 115V(c)
Definitions.
2025 Section 235(c)
Interpretation.
Same term in the corresponding section (not paired by the Department)
Director General or Director
1961 Section 2(21)General definition
2025 Section 2(39)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
disability
1961 Section 80DD(4), Explanation(c)by reference
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
2025 Section 127(9)(c)by reference
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 80U(2), Explanation(a)by reference
Deduction in case of a person with disability.
2025 Section 154(3)by reference
For the purposes of this section
Deduction in case of a person with disability.
Same term in the corresponding section (not paired by the Department)
disaster
1961 Section 10(10BC), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
discount
1961 Section 36(1)(iiia), Explanation(i)
Other deductions.
2025 Section 32(d)(i)
Other deductions.
Same term in the corresponding section (not paired by the Department)
Dispute Resolution Panel
1961 Section 144C(15)(a)
Reference to dispute resolution panel.
2025 Section 275(17)(a)
Reference to Dispute Resolution Panel.
Same term in the corresponding section (not paired by the Department)
1961 Section 144B(10), Explanation(j)by reference
Faceless Assessment.
distributed income
1961 Section 115QA(1), Explanation(ii)
Tax on distributed income to shareholders.
district of Darjeeling
dividend
1961 Section 2(22)General definition
2025 Section 2(40)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 234C(1), Explanation 2by reference
For the purposes of this sub-section
Interest for deferment of advance tax.
2025 Section 425(6)by reference
For the purposes of this sub-section
Interest for deferment of advance tax.
Same term in the corresponding section (not paired by the Department)
1961 Section 115BBDA(2), Explanation(a)by reference
Tax on certain dividends received from domestic companies.
dividends
1961 Section 115BBD(3)(i)by reference
Tax on certain dividends received from foreign companies.
document
1961 Section 2(22AA)General definition
2025 Section 2(41)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
domestic company
1961 Section 2(22A)General definition
2025 Section 2(42)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
domestic satellite
1961 Section 80-IA(4), Explanation(ii), Explanation
For the purposes of this clause
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
donation
2025 Section 355(d)
Interpretation.
due date
1961 Section 80M(2), Explanation
For the purposes of this section
Deduction in respect of certain inter-corporate dividends.
1961 Section 115WK(1), Explanation 1
In this section
Interest for default in furnishing return of fringe benefits.
1961 Section 234A(1), Explanation 1
In this section
Interest for defaults in furnishing return of income.