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jewellery

1961 Section 56(2)(vii), Explanation(c)by reference

Income from other sources.

2025 Section 92(5)(d)by reference

Income from other sources.

Same term in the corresponding section (not paired by the Department)

1961 Section 56(2)(x), Explanation(a)by reference

Income from other sources.

2025 Section 92(5)(d)by reference

Income from other sources.

Same term in the corresponding section (not paired by the Department)

1961 Section 2(14)(ii), Explanation

For the purposes of this sub-clause

Definitions.

Joint Commissioner

1961 Section 2(28C)General definition

2025 Section 2(62)General definition

Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare

Joint Commissioner (Appeals)

1961 Section 2(28CA)General definition

2025 Section 2(63)General definition

Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare

Joint Director

1961 Section 2(28D)General definition

2025 Section 2(64)General definition

Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare

joint venture

1961 Section 47(xx), Explanation

For the purposes of this clause

Transactions not regarded as transfer.