I
59 terms · Find a term
immovable property
1961 Section 2(47), Explanation 1by reference
For the purposes of sub-clauses (v) and (vi)
Definitions.
1961 Section 194-IA(3), Explanation(b)
Payment on transfer of certain immovable property other than agricultural land.
1961 Section 194LA, Explanation(ii)
Payment of compensation on acquisition of certain immovable property.
1961 Section 269A(e)
Definitions.
1961 Section 269UA(d)
Definitions.
income
1961 Section 2(24)General definition
2025 Section 2(49)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 170(4), Explanation
For the purposes of this section
Succession to business otherwise than on death.
2025 Section 313(6)(a)
Succession to business or profession otherwise than on death.
Same term in the corresponding section (not paired by the Department)
1961 Section 64, Explanation 2
For the purposes of this section
Income of individual to include income of spouse, minor child, etc.
income by way of stake money
1961 Section 74A(3), Explanation(c)
Losses from certain specified sources falling under the head "Income from other sources".
2025 Section 115(4)(b)
Set off and carry forward of losses from specified activity.
Same term in the corresponding section (not paired by the Department)
Income Computation and Disclosure Standards
2025 Section 2(50)General definition
income from foreign sources
Same term in the corresponding section (not paired by the Department)
income-tax
1961 Section 91(3), Explanation(iv)
Countries with which no agreement exists.
2025 Section 160(3)(a)
Countries with which no agreement exists.
Same term in the corresponding section (not paired by the Department)
income-tax authority
1961 Section 133A(6), Explanation(a)
Power of survey.
2025 Section 253(11)(A)
Powers of survey.
Same term in the corresponding section (not paired by the Department)
Same term in the corresponding section (not paired by the Department)
1961 Section 272A(4), Explanation
In this section
Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
2025 Section 465(5)
In this section
Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc.
Same term in the corresponding section (not paired by the Department)
1961 Section 245A(d)
Definitions.
Income-tax Officer
1961 Section 2(25)General definition
2025 Section 2(51)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare
incubatee
PERMITTED MODES OF INVESTMENT OR DEPOSITS
incubator
PERMITTED MODES OF INVESTMENT OR DEPOSITS
indexed cost of acquisition
1961 Section 48, Explanation(iii)
Mode of computation.
2025 Section 72(8)(b)
Mode of computation of capital gains.
Same term in the corresponding section (not paired by the Department)
2025 Section 197(6)(d)by reference
Tax on long-term capital gains.
indexed cost of any improvement
1961 Section 48, Explanation(iv)
Mode of computation.
2025 Section 72(8)(c)
Mode of computation of capital gains.
Same term in the corresponding section (not paired by the Department)
indexed cost of improvement
2025 Section 197(6)(d)by reference
Tax on long-term capital gains.
India
1961 Section 2(25A)General definition
2025 Section 2(52)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Indian company
1961 Section 2(26)General definition
2025 Section 2(53)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Indian currency
1961 Section 2(47A), Explanation(b)General definitionby reference
2025 Section 2(54)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(54)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(54)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 80HHD(7), Explanation(d)by reference
Deduction in respect of earnings in convertible foreign exchange.
Indian income-tax
1961 Section 91(3), Explanation(i)
Countries with which no agreement exists.
2025 Section 160(3)(b)
Countries with which no agreement exists.
Same term in the corresponding section (not paired by the Department)
Indian Institute of Technology
1961 Section 35(2AA), Explanation 2(c)by reference
Expenditure on scientific research.
2025 Section 66(7)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
Indian rate of tax
1961 Section 91(3), Explanation(ii)
Countries with which no agreement exists.
2025 Section 160(3)(c)
Countries with which no agreement exists.
Same term in the corresponding section (not paired by the Department)
indirect costs
1961 Section 80HHC(3), Explanation(e)
Deduction in respect of profits retained for export business.
individual corpus
1961 Section 80CCD(6), Explanation(i)by reference
Deduction in respect of contribution to pension scheme of Central Government.
2025 Section 124(13)(a)by reference
Deduction in respect of employer and assessee contribution to pension scheme of Central Government.
Industrial Area
1961 Section 80-IC(8)(i)
Special provisions in respect of certain undertakings or enterprises in certain special category States.
Industrial Estate
1961 Section 80-IC(8)(ii)
Special provisions in respect of certain undertakings or enterprises in certain special category States.
Industrial Growth Centre
1961 Section 10C(6), Explanation(ii)
Special provision in respect of certain industrial undertakings in North- Eastern Region.
Special provisions in respect of certain undertakings or enterprises in certain special category States.
Industrial Park
1961 Section 80-IC(8)(iv)
Special provisions in respect of certain undertakings or enterprises in certain special category States.
industrial undertaking
1961 Section 72A(7)(aa)
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
2025 Section 116(13)(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 10(15)(iv), Explanation 1
For the purposes of this sub-clause
Incomes not included in total income.
information technology service
1961 Section 115ACA(3), Explanation(b)
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
2025 Section 193(4)(b)
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)
information technology software
1961 Section 115ACA(3), Explanation(c)
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
2025 Section 193(4)(c)
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)
infrastructure capital company
1961 Section 2(26A)General definition
2025 Section 2(55)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
infrastructure capital fund
1961 Section 2(26B)General definition
2025 Section 2(56)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
infrastructure debt fund
infrastructure debt fund scheme
1961 Section 115R(2), Explanation(ii)by reference
Tax on distributed income to unit holders.
infrastructure facility
1961 Section 35AD(8)(ba)
Deduction in respect of expenditure on specified business.
2025 Section 46(11)(c)
Capital expenditure of specified business.
Same term in the corresponding section (not paired by the Department)
1961 Section 36(1)(viii), proviso 1, Explanation(g)
Other deductions.
2025 Section 32(e)(C)
Other deductions.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(23F), Explanation(d)
Incomes not included in total income.
1961 Section 80-IA(4), Explanation
For the purposes of this clause
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
initial assessment year
1961 Section 80-IB(11C), Explanation(b)
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
1961 Section 80-IB(14)(c)
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
1961 Section 80-IC(8)(v)
Special provisions in respect of certain undertakings or enterprises in certain special category States.
1961 Section 80-ID(6)(c)
Deduction in respect of profits and gains from business of hotels and convention centres in specified area.
1961 Section 80-IE(7)(i)
Special provisions in respect of certain undertakings in North-Eastern States.
1961 Section 80E(3)(d)
Deduction in respect of interest on loan taken for higher education.
initial tax year
2025 Section 129(3)(d)
Deduction in respect of interest on loan taken for higher education.
2025 Section 143(8)(c)
Special provisions in respect of certain undertakings in North-Eastern States.
inland vessel
1961 Section 115V(ea)by reference
Definitions.
2025 Section 235(f)by reference
Interpretation.
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Inland Waterways Authority of India
2025 Section 235(fa)by reference
Interpretation.
insolvency professional
1961 Section 140(c), Explanationby reference
For the purposes of this clause
Return by whom to be verified.
Inspector of Income-tax
1961 Section 2(28)General definition
2025 Section 2(57)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
instrument of transfer
1961 Section 269A(f)
Definitions.
insurance
1961 Section 80C(8)(iii)
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)
insurer
1961 Section 2(28BB)General definition
2025 Section 2(58)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Same term in the corresponding section (not paired by the Department)
1961 Section 80DDB, Explanation(iii)by reference
Deduction in respect of medical treatment, etc.
2025 Section 128(5)(b)by reference
Deduction in respect of medical treatment, etc.
Same term in the corresponding section (not paired by the Department)
intangible property
1961 Section 92B(2), Explanation(ii)
Meaning of international transaction.
Integrated Infrastructure Development Centre
1961 Section 10C(6), Explanation(i)
Special provision in respect of certain industrial undertakings in North- Eastern Region.
1961 Section 80-IC(8)(vi)
Special provisions in respect of certain undertakings or enterprises in certain special category States.
interest
1961 Section 2(28A)General definition
2025 Section 2(59)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 94(8), Explanation(a)
Avoidance of tax by certain transactions in securities.
2025 Section 175(11)(a)
Avoidance of tax by certain transactions in securities.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(15)(iv), Explanation 2
For the purposes of this clause
Incomes not included in total income.
interest on securities
1961 Section 2(28B)General definition
2025 Section 2(60)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Interim Board
1961 Section 245A(da)
Definitions.
International Financial Services Centre
1961 Section 47(viiab), Explanation(a)by reference
Transactions not regarded as transfer.
2025 Section 2(61)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 80LA(3), Explanation(a)by reference
Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.
2025 Section 2(61)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 94B(5)(v)by reference
Limitation on interest deduction in certain cases.
2025 Section 2(61)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 111A(3), Explanation(b)by reference
Tax on short-term capital gains in certain cases.
2025 Section 2(61)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 112A(6), Explanation(b)by reference
Tax on long-term capital gains in certain cases.
2025 Section 2(61)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 115ACA(3), Explanation(ca)by reference
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
2025 Section 2(61)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 115JB(7), Explanation(a)by reference
Special provision for payment of tax by certain companies.
2025 Section 2(61)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 115JF(bb)by reference
Interpretation in this Chapter.
2025 Section 2(61)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 115VP(5), Explanationby reference
For the purposes of this section
Method and time of opting for tonnage tax scheme.
2025 Section 2(61)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 194LC(2), Explanation(c)by reference
Income by way of interest from Indian company.
2025 Section 2(61)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 10(15)(ix), Explanation(a)by reference
Incomes not included in total income.
1961 Section 10(34B), Explanation(b)by reference
Incomes not included in total income.
1961 Section 10(38), Explanation(b)by reference
Incomes not included in total income.
1961 Section 115-O(8), Explanation(a)by reference
Tax on distributed profits of domestic companies.
1961 Section 115R(2), Explanation(iii)by reference
Tax on distributed income to unit holders.
International Financial Services Centre Insurance Office
1961 Section 10(10D), proviso 8, Explanationby reference
For the purposes of this proviso
Incomes not included in total income.
2025 Schedule II, Note 1(b)by reference
INCOME NOT TO BE INCLUDED IN TOTAL INCOME
Same term in the corresponding section (not paired by the Department)
international group
1961 Section 92D(1), Explanation(B)by reference
Maintenance, keeping and furnishing of information and document by certain persons.
2025 Section 171(5)(b)by reference
Maintenance, keeping and furnishing of information and document by certain persons.
Same term in the corresponding section (not paired by the Department)
1961 Section 286(9)(g)
Furnishing of report in respect of international group.
2025 Section 511(10)(g)
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
international transaction
1961 Section 92B(1)
For the purposes of this section and sections 92, 92C, 92D and 92E
Meaning of international transaction.
Same term in the corresponding section (not paired by the Department)
1961 Section 92B(2), Explanation(i)
Meaning of international transaction.
Same term in the corresponding section (not paired by the Department)
internet
1961 Section 115BBJ, Explanation(ii)
Tax on winnings from online games.
2025 Section 194(2)(e)
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
1961 Section 194BA(4), Explanation(a)by reference
Winnings from online games.
invention
1961 Section 115BBF(4), Explanation(c)by reference
Tax on income from patent.
2025 Section 194(2)(f)by reference
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
investee
1961 Section 10(23FE), Explanation 2(i)
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
Same term in the corresponding section (not paired by the Department)
investment division of offshore banking unit
1961 Section 10(4D), Explanation(aa)
Incomes not included in total income.
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)
1961 Section 115AD(3), Explanation(aa)by reference
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
investment fund
1961 Section 115UB(7), Explanation 1(a)
Tax on income of investment fund and its unit holders.
2025 Section 224(10)(a)
Tax on income of investment fund and its unit holders.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(23FBB), Explanationby reference
For the purposes of clauses (23FBA) and (23FBB)
Incomes not included in total income.
investment income
1961 Section 115C(c)
Definitions.
2025 Section 212(b)
Interpretation.
Same term in the corresponding section (not paired by the Department)
investments
1961 Schedule I, Part 3, para 7(1)(ii)
INSURANCE BUSINESS
2025 Schedule XIV, Part 3, para 6(1)(a)
INSURANCE BUSINESS
Same term in the corresponding section (not paired by the Department)
investor
1961 Section 115TCA(5), Explanation(a)
Tax on income from securitisation trusts.
2025 Section 221(6)(a)
Tax on income from securitisation trusts.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(35A), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
1961 Section 194LBC(2), Explanation(a)by reference
Income in respect of investment in securitization trust.