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General Index Register Number
1961 Section 139A(8), Explanation(d)
Permanent account number.
general insurance business
1961 Section 72AA, Explanation(v)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)(e)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)
Global Depository Receipts
1961 Section 115AC(5), Explanation(b)by reference
Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
2025 Section 209(6)(b)by reference
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)
1961 Section 115ACA(3), Explanation(a)
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
2025 Section 193(4)(a)
Tax on income from 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)
goods carriage
1961 Section 44AE(7), Explanation(a)by reference
Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages.
2025 Section 58(11)(d)by reference
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 194C(7), Explanation(ii)by reference
Payments to contractors.
Government company
1961 Section 72AA, Explanation(vi)
Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases.
2025 Section 117(3)(f)
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 33AC(4), Explanation(aa)by reference
Reserves for shipping business.
Government Security
1961 Section 47(viib), Explanationby reference
For the purposes of this clause
Transactions not regarded as transfer.
1961 Section 194LD(2), Explanation(b)by reference
Income by way of interest on certain bonds and Government securities.
2025 Schedule IV, Note 4(c)by reference
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
gross total income
1961 Section 17(2), Explanation(iii)by reference
"Salary", "perquisite" and "profits in lieu of salary" defined.
2025 Section 17(4)(c)by reference
Perquisite.
Same term in the corresponding section (not paired by the Department)
1961 Section 80B(5)
Definitions.
2025 Section 122(10)
For the purposes of this Chapter
Deductions to be made in computing total income.
Same term in the corresponding section (not paired by the Department)
gross vehicle weight
1961 Section 44AE(7), Explanation(a)by reference
Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages.
2025 Section 58(11)(d)by reference
Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
group
1961 Section 286(9)(e)
Furnishing of report in respect of international group.
2025 Section 511(10)(e)
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
group entity
2025 Section 2(40)(E)(II)General definitionby reference