F
29 terms · Find a term
faceless assessment
1961 Section 144B(10), Explanation(k)
Faceless Assessment.
2025 Section 273(13)(b)
Faceless Assessment.
Same term in the corresponding section (not paired by the Department)
factory ship
1961 Section 115V(d)
Definitions.
2025 Section 235(d)
Interpretation.
Same term in the corresponding section (not paired by the Department)
fair market value
1961 Section 2(22B)General definition
2025 Section 2(44)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 17(2)(vi), Explanation(d)
"Salary", "perquisite" and "profits in lieu of salary" defined.
2025 Section 17(4)(a)
Perquisite.
Same term in the corresponding section (not paired by the Department)
1961 Section 55(2)(ac), Explanation(a)
Meaning of "adjusted", "cost of improvement" and "cost of acquisition".
2025 Section 90(8)(b)
Meaning of "adjusted", "cost of improvement" and "cost of acquisition".
Same term in the corresponding section (not paired by the Department)
1961 Section 56(2)(x), Explanation(a)by reference
Income from other sources.
1961 Section 115WC(1)(ba), Explanation(i)
Value of fringe benefits.
false entry
1961 Section 271AAD(2), Explanation
For the purposes of this section
Penalty for false entry, etc., in books of account.
2025 Section 444(3)
For the purposes of this section
Penalty for false entry, etc., in books of account.
Same term in the corresponding section (not paired by the Department)
family
1961 Section 17(2), Explanation(ii)by reference
"Salary", "perquisite" and "profits in lieu of salary" defined.
2025 Section 17(4)(b)by reference
Perquisite.
Same term in the corresponding section (not paired by the Department)
1961 Section 80D(2), Explanation
For the purposes of clause (a)
Deduction in respect of health insurance premia.
2025 Section 126(10)(b)
Deduction in respect of health insurance premia.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(5), Explanation 1
For the purposes of this clause
Incomes not included in total income.
1961 Section 10(18), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
1961 Section 56(2)(x), proviso 5, Explanationby reference
For the purposes of clauses (XII) and (XIII) of this proviso
Income from other sources.
family pension
federal co-operative
2025 Section 150(3)
For the purposes of this section
[Deduction in respect of income of federal co-operative.
fees for technical services
1961 Section 40(a)(i), Explanation(B)by reference
Amounts not deductible.
2025 Section 66(5)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 40(a)(ia), Explanation(ii)by reference
Amounts not deductible.
2025 Section 66(5)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 44DA(2), Explanation(a)by reference
Special provision for computing income by way of royal ties, etc., in case of non-residents.
2025 Section 66(5)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 115A(1), Explanation(a)by reference
Tax on dividends, royalty and technical service fees in the case of foreign companies.
2025 Section 207(4)(b)by reference
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 9(1)(vii), Explanation 2
For the purposes of this clause
Income deemed to accrue or arise in India.
1961 Section 10(6A), Explanation(a)by reference
Incomes not included in total income.
1961 Section 44D, Explanation(a)by reference
Special provisions for computing income by way of royalties, etc., in the case of foreign companies.
1961 Section 194J(3), Explanation(b)by reference
Fees for professional or technical services.
film software
1961 Section 80HHF(6), Explanation(d)
Deduction in respect of profits and gains from export or transfer of film software, etc.
Finance Company
1961 Section 2(22), Explanation 3(c)General definitionby reference
2025 Section 2(40)(E)(I)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 94B(5)(iv)
Limitation on interest deduction in certain cases.
2025 Section 2(40)(E)(I)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 94B(5)(iv)
Limitation on interest deduction in certain cases.
2025 Section 177(7)(b)
Limitation on interest deduction in certain cases.
Same term in the corresponding section (not paired by the Department)
Finance Unit
1961 Section 2(22), Explanation 3(c)General definitionby reference
2025 Section 2(40)(E)(I)General definitionby reference
financial institution
1961 Section 80E(3)(b)
Deduction in respect of interest on loan taken for higher education.
2025 Section 129(3)(b)
Deduction in respect of interest on loan taken for higher education.
Same term in the corresponding section (not paired by the Department)
1961 Section 80EE(5)(a)
Deduction in respect of interest on loan taken for residential house property.
2025 Section 130(5)(a)
Deduction in respect of interest on loan taken for residential house property.
Same term in the corresponding section (not paired by the Department)
1961 Section 80EEA(5)(a)by reference
Deduction in respect of interest on loan taken for certain house property.
2025 Section 131(4)by reference
For the purposes of this section
Deduction in respect of interest on loan taken for certain house property.
Same term in the corresponding section (not paired by the Department)
1961 Section 80EEB(5)(b)
Deduction in respect of purchase of electric vehicle.
2025 Section 132(5)(b)
Deduction in respect of purchase of electric vehicle.
Same term in the corresponding section (not paired by the Department)
firm
1961 Section 2(23)(i)General definitionby reference
2025 Section 2(45)General definitionby reference
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
fishing vessel
1961 Section 115V(e)by reference
Definitions.
2025 Section 235(e)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
floor area ratio
1961 Section 80-IBA(6)(c)
Deductions in respect of profits and gains from housing projects.
foreign company
1961 Section 2(23A)General definition
2025 Section 2(46)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare
1961 Section 10(6A), Explanation(b)by reference
Incomes not included in total income.
1961 Section 44D, Explanation(b)by reference
Special provisions for computing income by way of royalties, etc., in the case of foreign companies.
foreign currency
1961 Section 2(47A), Explanation(b)General definitionby reference
2025 Section 2(47)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 43A, Explanation 1(b)by reference
Special provisions consequential to changes in rate of exchange of currency.
2025 Section 2(47)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 48, Explanation(i)by reference
Mode of computation.
2025 Section 2(47)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 115A(1), Explanation(b)by reference
Tax on dividends, royalty and technical service fees in the case of foreign companies.
2025 Section 2(47)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 115AB(2), Explanation(c)by reference
Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
2025 Section 2(47)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 194LC(2), Explanation(a)by reference
Income by way of interest from Indian company.
2025 Section 2(47)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 196A(2), Explanation(a)by reference
Income in respect of units of non-residents.
2025 Section 2(47)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 10(15)(iv)(g), Explanationby reference
For the purposes of items (f), (fa) and (g)
Incomes not included in total income.
1961 Section 80RRA(2), Explanation(a)by reference
Deduction in respect of remuneration received for services rendered outside India.
foreign employer
1961 Section 80RRA(2), Explanation(b)
Deduction in respect of remuneration received for services rendered outside India.
foreign enterprise
1961 Section 10(6BB), Explanation
For the purposes of this clause
Incomes not included in total income.
1961 Section 10(15A), Explanation
For the purposes of this clause
Incomes not included in total income.
1961 Section 80-O, Explanation(ii)
Deduction in respect of royalties, etc., from certain foreign enterprises.
foreign exchange
1961 Section 80HHD(7), Explanation(d)by reference
Deduction in respect of earnings in convertible foreign exchange.
foreign exchange asset
1961 Section 115C(b)
Definitions.
2025 Section 212(a)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 204, Explanation(a)by reference
Meaning of "person responsible for paying".
Foreign Institutional Investor
1961 Section 2(14), Explanation 2(a)General definitionby reference
2025 Section 2(22)(A)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 115AD(3), Explanation(a)
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
2025 Section 210(6)(a)
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
Same term in the corresponding section (not paired by the Department)
1961 Section 194LD(2), Explanation(a)by reference
Income by way of interest on certain bonds and Government securities.
2025 Schedule IV, Note 4(b)by reference
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
Foreign Portfolio Investor
1961 Section 10(4E), Explanation
For the purposes of this clause
Incomes not included in total income.
2025 Schedule VI, Note 2
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)
foreign project
1961 Section 80HHB(2)(b)
Deduction in respect of profits and gains from projects outside India.
forest produce
1961 Section 206C(1), Explanationby reference
For the purposes of this sub-section
Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Same term in the corresponding section (not paired by the Department)
free trade zone
1961 Section 10A(9A), Explanation 2(v)
Special provision in respect of newly established undertakings in free trade zone, etc.
fringe benefit tax
1961 Section 115W(b)
Definitions.
fund
1961 Section 102(5)
Definitions.
2025 Section 184(6)
Interpretation.
Same term in the corresponding section (not paired by the Department)