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hash function
1961 Section 144B(10), Explanation(o)by reference
Faceless Assessment.
hash result
1961 Section 144B(10), Explanation(o)by reference
Faceless Assessment.
head office expenditure
1961 Section 44C, Explanation(iv)
Deduction of head office expenditure in the case of non-residents.
2025 Section 60(3)(c)
Deduction of head office expenditure in case of non-residents.
Same term in the corresponding section (not paired by the Department)
hearing
1961 Section 2(23C)General definition
2025 Section 2(48)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare
heavy goods vehicle
1961 Section 44AE(7), Explanation(aa)
Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages.
2025 Section 58(11)(e)
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 32(1)(ii), proviso 4, Explanation(b)by reference
Depreciation.
heavy passenger motor vehicle
1961 Section 32(1)(ii), proviso 4, Explanation(b)by reference
Depreciation.
High Court
1961 Section 269
Definition of "High Court".
Same term in the corresponding section (not paired by the Department)
Same term in the corresponding section (not paired by the Department)
higher education
1961 Section 80E(3)(c)
Deduction in respect of interest on loan taken for higher education.
2025 Section 129(3)(c)
Deduction in respect of interest on loan taken for higher education.
Same term in the corresponding section (not paired by the Department)
hilly area
1961 Section 80-IB(14)(b)
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
holding company
1961 Section 10(15B), Explanation(b)
Incomes not included in total income.
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)
horse race
Same term in the corresponding section (not paired by the Department)
1961 Section 74A(3), Explanation(b)
Losses from certain specified sources falling under the head "Income from other sources".
2025 Section 115(4)(a)
Set off and carry forward of losses from specified activity.
Same term in the corresponding section (not paired by the Department)
1961 Section 115BB, Explanation(i)by reference
Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever.
2025 Section 194(2)(d)by reference
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
hospital
1961 Section 17(2), Explanation(i)
"Salary", "perquisite" and "profits in lieu of salary" defined.
2025 Section 17(4)(d)
Perquisite.
Same term in the corresponding section (not paired by the Department)
hotel
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.
Same term in the corresponding section (not paired by the Department)
1961 Section 80-ID(6)(b)
Deduction in respect of profits and gains from business of hotels and convention centres in specified area.
housing finance company
1961 Section 36(1)(viii), proviso 1, Explanation(e)
Other deductions.
2025 Section 66(6)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 80EE(5)(b)
Deduction in respect of interest on loan taken for residential house property.
2025 Section 130(5)(b)
Deduction in respect of interest on loan taken for residential house property.
Same term in the corresponding section (not paired by the Department)
housing project
1961 Section 80-IBA(6)(d)
Deductions in respect of profits and gains from housing projects.
1961 Section 80HHBA(4), Explanation(a)
Deduction in respect of profits and gains from housing projects in certain cases.
hundred per cent export-oriented undertaking
1961 Section 10B(9A), Explanation 2(iv)
Special provisions in respect of newly established hundred per cent export-oriented undertakings.