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52 terms · Find a term
e-commerce operator
1961 Section 194-O(6), Explanation(b)
Payment of certain sums by e-commerce operator to e-commerce participant.
e-commerce participant
1961 Section 194-O(6), Explanation(c)
Payment of certain sums by e-commerce operator to e-commerce participant.
e-commerce supply or services
1961 Section 10(50), Explanation 2(i)by reference
Incomes not included in total income.
electoral bond
1961 Section 13A, proviso 1, Explanation
For the purposes of this proviso
Special provision relating to incomes of political parties.
electoral trust
1961 Section 2(22AAA)General definition
2025 Section 2(43)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
electric vehicle
1961 Section 80EEB(5)(a)
Deduction in respect of purchase of electric vehicle.
2025 Section 132(5)(a)
Deduction in respect of purchase of electric vehicle.
Same term in the corresponding section (not paired by the Department)
electronic commerce
1961 Section 194-O(6), Explanation(a)
Payment of certain sums by e-commerce operator to e-commerce participant.
electronic form
2025 Section 261(g)by reference
Interpretation.
Electronic Gold Receipt
1961 Section 47(viid), Explanationby reference
For the purposes of this clause
Transactions not regarded as transfer.
electronic hardware technology park
1961 Section 10A(9A), Explanation 2(iii)
Special provision in respect of newly established undertakings in free trade zone, etc.
electronic mail
1961 Section 282(2), Explanationby reference
For the purposes of this section
Service of notice generally.
Same term in the corresponding section (not paired by the Department)
1961 Section 144B(10), Explanation(n)
Faceless Assessment.
electronic mail message
1961 Section 144B(10), Explanation(n)
Faceless Assessment.
1961 Section 282(2), Explanationby reference
For the purposes of this section
Service of notice generally.
electronic record
1961 Section 144B(10), Explanation(l)by reference
Faceless Assessment.
2025 Section 261(h)by reference
Interpretation.
electronic verification code
1961 Section 144B(10), Explanation(la)
Faceless Assessment.
eligible Alternate Investment Fund
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
eligible article or thing
1961 Section 80-IE(7)(iv)
Special provisions in respect of certain undertakings in North-Eastern States.
2025 Section 143(8)(a)
Special provisions in respect of certain undertakings in North-Eastern States.
Same term in the corresponding section (not paired by the Department)
eligible articles or things
1961 Section 10BA(7), Explanation(b)
Special provisions in respect of export of certain articles or things.
eligible assessee
1961 Section 44AD(6)(iii), Explanation(a)
Special provision for computing profits and gains of business on presumptive basis.
2025 Section 58(11)(a)
Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
Same term in the corresponding section (not paired by the Department)
1961 Section 144C(15)(b)
Reference to dispute resolution panel.
2025 Section 275(17)(b)
Reference to Dispute Resolution Panel.
Same term in the corresponding section (not paired by the Department)
1961 Section 54GB(6)(a)
Capital gain on transfer of residential property not to be charged in certain cases.
1961 Section 115BBF(4), Explanation(b)
Tax on income from patent.
1961 Section 144B(10), Explanation(m)by reference
Faceless Assessment.
eligible business
1961 Section 36(1)(viii), proviso 1, Explanation(b)
Other deductions.
2025 Section 32(e)(B)
Other deductions.
Same term in the corresponding section (not paired by the Department)
1961 Section 80-IAC(4), Explanation(i)
Special provision in respect of specified business.
2025 Section 140(16)(a)
Special provision in respect of specified business.
Same term in the corresponding section (not paired by the Department)
1961 Section 80-IE(7)(v)
Special provisions in respect of certain undertakings in North-Eastern States.
2025 Section 143(8)(b)
Special provisions in respect of certain undertakings in North-Eastern States.
Same term in the corresponding section (not paired by the Department)
1961 Section 44AD(6)(iii), Explanation(b)
Special provision for computing profits and gains of business on presumptive basis.
1961 Section 54GB(6)(ba)by reference
Capital gain on transfer of residential property not to be charged in certain cases.
1961 Section 80PA(2), Explanation(i)
Deduction in respect of certain income of Producer Companies.
eligible company
1961 Section 54GB(6)(b)
Capital gain on transfer of residential property not to be charged in certain cases.
eligible domestic company
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
eligible infrastructure entity
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
eligible InvIT
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
Eligible issue of capital
1961 Section 80C(2)(xix), Explanation(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 80C(2)(xx), Explanation
For the purposes of this clause
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 54E(1), Explanation 2by reference
Capital gain on transfer of capital assets not to be charged in certain cases.
1961 Section 54ED(1), Explanation(i)
Capital gain on transfer of certain listed securities or unit not to be charged in certain cases.
1961 Section 80HHD(7), Explanation(e)
Deduction in respect of earnings in convertible foreign exchange.
eligible Non-Banking Financial Company
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
eligible project or scheme
1961 Section 35AC(7), Explanation(b)
Expenditure on eligible projects or schemes.
1961 Section 80GGA(2)(bb), Explanation 2by reference
For the purposes of this clause
Deduction in respect of certain donations for scientific research or rural development.
eligible start-up
1961 Section 80-IAC(4), Explanation(ii)
Special provision in respect of specified business.
2025 Section 140(16)(b)
Special provision in respect of specified business.
Same term in the corresponding section (not paired by the Department)
1961 Section 54GB(6)(ba)by reference
Capital gain on transfer of residential property not to be charged in certain cases.
eligible transaction
1961 Section 43(5), Explanation 1(i)
Definitions of certain terms relevant to income from profits and gains of business or profession.
1961 Section 43(5), Explanation 2(ii)
Definitions of certain terms relevant to income from profits and gains of business or profession.
1961 Section 144B(10), Explanation(n)
Faceless Assessment.
emoluments
1961 Section 80JJAA(2), Explanation(iii)
Deduction in respect of employment of new employees.
2025 Section 146(5)(c)
Deduction in respect of additional employee cost.
Same term in the corresponding section (not paired by the Department)
employee
1961 Schedule IV, Part 1, para 2(b)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS · PART C: APPROVED GRATUITY FUNDS
2025 Schedule XI, Part 1, para 2(c)
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(b)
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)
employer
1961 Schedule IV, Part 1, para 2(a)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS · PART C: APPROVED GRATUITY FUNDS
2025 Schedule XI, Part 1, para 2(b)
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(a)
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)
1961 Section 10(10B), Explanation(c)by reference
Incomes not included in total income.
1961 Section 115W(a)
Definitions.
Enrolment
1961 Section 139AA(3), Explanation(i)by reference
Quoting of Aadhaar number.
Enrolment ID
1961 Section 139AA(3), Explanation(ii)
Quoting of Aadhaar number.
enterprise
1961 Section 92F(iii)
Definitions of certain terms relevant to computation of arm's length price, etc.
2025 Section 173(b)
Definitions of certain terms relevant to determination of arm's length price, etc.
Same term in the corresponding section (not paired by the Department)
entity
1961 Section 9A(9)(d)
Certain activities not to constitute business connection in India.
equity oriented fund
2025 Section 2(101)(c)(A)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 47(xviii), Explanation(c)by reference
Transactions not regarded as transfer.
2025 Section 2(101)(c)(A)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 111A(3), Explanation(a)by reference
Tax on short-term capital gains in certain cases.
2025 Section 2(101)(c)(A)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 112A(6), Explanation(a)
Tax on long-term capital gains in certain cases.
2025 Section 2(101)(c)(A)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 111A(3), Explanation(a)by reference
Tax on short-term capital gains in certain cases.
2025 Section 196(5)by reference
For the purposes of this section
Tax on short-term capital gains in certain cases.
Same term in the corresponding section (not paired by the Department)
1961 Section 112A(6), Explanation(a)
Tax on long-term capital gains in certain cases.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(38), Explanation(a)
Incomes not included in total income.
1961 Section 80CCG(5), Explanationby reference
For the purposes of this section
Deduction in respect of investment made under an equity savings scheme.
1961 Section 115T, Explanation(b)
Unit Trust of India or Mutual Fund to be an assessee in default.
erstwhile public sector company
1961 Section 72A(1), Explanation(ii)
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
2025 Section 116(3)(b)
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 79(3), Explanation(ia)by reference
Carry forward and set off of losses in case of certain companies.
2025 Section 119(6)(b)by reference
Carry forward and set off of losses not permissible in certain cases.
Same term in the corresponding section (not paired by the Department)
European Economic Community
1961 Section 10(23BBB), Explanation
For the purposes of this clause
Incomes not included in total income.
2025 Schedule IV, Note 2
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
Same term in the corresponding section (not paired by the Department)
ex-serviceman
1961 Section 10(26BBB), Explanation
For the purposes of this clause
Incomes not included in total income.
excess interest
2025 Section 177(4)
For the purposes of sub-section (1)
Limitation on interest deduction in certain cases.
excess money
1961 Section 92CE(3)(iii)
Secondary adjustment in certain cases.
2025 Section 170(9)(b)
Secondary adjustment in certain cases.
Same term in the corresponding section (not paired by the Department)
excluded area
1961 Section 80-IB(11C), Explanation(c)
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
execution
1961 Schedule II, Part 1, para 1(c)
PROCEDURE FOR RECOVERY OF TAX
execution of an authorisation for search or requisition
1961 Section 132B(4)(b), Explanation 1(ii)by reference
Application of seized or requisitioned assets.
executor
Same term in the corresponding section (not paired by the Department)
expenditure on scientific research
1961 Section 35(2AB)(1), Explanation
For the purposes of this clause
Expenditure on scientific research.
Same term in the corresponding section (not paired by the Department)
Export House Certificate
1961 Section 80HHC(4C), Explanation(c)
Deduction in respect of profits retained for export business.
export in relation to the Special Economic Zones
1961 Section 10AA(10), Explanation 1(ii)
Special provisions in respect of newly established Units in Special Economic Zones.
export turnover
1961 Section 10A(9A), Explanation 2(iv)
Special provision in respect of newly established undertakings in free trade zone, etc.
1961 Section 10AA(10), Explanation 1(ia)
Special provisions in respect of newly established Units in Special Economic Zones.
1961 Section 10B(9A), Explanation 2(iii)
Special provisions in respect of newly established hundred per cent export-oriented undertakings.
1961 Section 10BA(7), Explanation(c)
Special provisions in respect of export of certain articles or things.
1961 Section 80HHC(4C), Explanation(b)
Deduction in respect of profits retained for export business.
1961 Section 80HHE(5), Explanation(c)
Deduction in respect of profits from export of computer software, etc.
1961 Section 80HHF(6), Explanation(c)
Deduction in respect of profits and gains from export or transfer of film software, etc.
exporting company
1961 Section 80HHE(5), Explanation(ca)
Deduction in respect of profits from export of computer software, etc.