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Keyman insurance policy

1961 Section 2(24)(xi), Explanationby reference

For the purposes of this clause

Definitions.

2025 Section 2(49)(w)(B)General definitionby reference

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

1961 Section 10(10D), Explanation 1

For the purposes of this clause

Incomes not included in total income.

2025 Schedule II, Note 1(c)

INCOME NOT TO BE INCLUDED IN TOTAL INCOME

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

1961 Section 28(vi), Explanationby reference

For the purposes of this clause

Profits and gains of business or profession.

2025 Section 66(8)by reference

Interpretation.

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

1961 Section 17(3)(ii), Explanationby reference

For the purposes of this sub-clause

"Salary", "perquisite" and "profits in lieu of salary" defined.

khadi

1961 Section 10(23B), Explanation(ii)by reference

Incomes not included in total income.

2025 Schedule III, Note 7(b)by reference

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS

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

1961 Section 10(23BB), Explanationby reference

For the purposes of this clause

Incomes not included in total income.

2025 Schedule III, Note 7(b)by reference

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS

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

Khadi and Village Industries Commission

1961 Section 10(23B), Explanation(i)

Incomes not included in total income.

2025 Schedule III, Note 7(a)

INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS

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

know-how

1961 Section 32(1)(ii), Explanation 4

For the purposes of this sub-section

Depreciation.

2025 Section 33(12)(b)

Deduction for depreciation.

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

1961 Section 35AB(3), Explanation

For the purposes of this section

Expenditure on know-how.

1961 Section 180A, Explanationby reference

For the purposes of this section

Consideration for know-how.