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National Bank
1961 Section 33AB(9), Explanation(aa)
Tea development account ,coffee development account and rubber development account.
DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"
Same term in the corresponding section (not paired by the Department)
National Blood Transfusion Council
1961 Section 80G(2)(a)(iiiha), Explanation(a)
Deduction in respect of donations to certain funds, charitable institutions, etc.
2025 Section 133(7)(c)
Deduction in respect of donations to certain funds, charitable institutions, etc.
Same term in the corresponding section (not paired by the Department)
National Committee
1961 Section 35AC(7), Explanation(a)
Expenditure on eligible projects or schemes.
1961 Section 80GGA(2)(bb), Explanation 2by reference
For the purposes of this clause
Deduction in respect of certain donations for scientific research or rural development.
National Laboratory
1961 Section 35(2AA), Explanation 2(a)
Expenditure on scientific research.
2025 Section 45(11)(a)
Expenditure on scientific research.
Same term in the corresponding section (not paired by the Department)
National Tax Tribunal
1961 Section 2(29D)General definition
net consideration
1961 Section 11(1A), Explanation(iii)
Income from property held for charitable or religious purposes.
2025 Section 341(10)(c)
Application of income.
Same term in the corresponding section (not paired by the Department)
1961 Section 54F(1), Explanation
Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house.
2025 Section 86(10)
For the purposes of this section
Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house.
Same term in the corresponding section (not paired by the Department)
1961 Section 115F(1), Explanation(ii)
Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
2025 Section 215(2)(b)
Capital gains on transfer of foreign exchange assets not to be charged in certain cases.
Same term in the corresponding section (not paired by the Department)
1961 Section 54E(1), Explanation 5
Capital gain on transfer of capital assets not to be charged in certain cases.
1961 Section 54EA(3), Explanation(b)
Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities.
1961 Section 54GB(6)(c)by reference
Capital gain on transfer of residential property not to be charged in certain cases.
net worth
1961 Section 115JB(2), Explanation 1(vii), Explanationby reference
For the purposes of this clause
Special provision for payment of tax by certain companies.
2025 Section 206(1)(t)(iii)by reference
Special provision for minimum alternate tax and alternate minimum tax
Same term in the corresponding section (not paired by the Department)
1961 Section 47(xii), Explanationby reference
For the purposes of this clause
Transactions not regarded as transfer.
1961 Section 49(2E), Explanation
For the purposes of this section
Cost with reference to certain modes of acquisition.
1961 Section 115JA(2), Explanation(vii), Explanationby reference
For the purposes of this clause
Deemed income relating to certain companies.
new aircraft
1961 Section 32A(2), Explanation(1)(a)
Investment allowance.
1961 Section 32AB(2)(ii)
Investment deposit account.
new asset
1961 Section 32AD(4)
For the purposes of this section
Investment in new plant or machinery in notified backward areas in certain States.
1961 Section 54GB(6)(d)
Capital gain on transfer of residential property not to be charged in certain cases.
new inland vessel
2025 Section 232(11)
For the purposes of this section
Certain conditions for applicability of tonnage tax scheme.
new loan
1961 Section 24(b), proviso 3, Explanation
For the purposes of this proviso
Deductions from income from house property.
new machinery or plant
1961 Section 32A(2), Explanation(1)(b)
Investment allowance.
1961 Section 32AB(2)(iii)
Investment deposit account.
new ship
1961 Section 32A(2), Explanation(1)(a)
Investment allowance.
1961 Section 32AB(2)(ii)
Investment deposit account.
1961 Section 33AC(4), Explanation(b)by reference
Reserves for shipping business.
2025 Section 232(11)
For the purposes of this section
Certain conditions for applicability of tonnage tax scheme.
new ship or new inland vessel
1961 Section 115VT(6), Explanation
For the purposes of this [section
Transfer of profits to Tonnage Tax Reserve Account.
non-banking financial company
1961 Section 36(1)(viia)(d), Explanation(vii)by reference
Other deductions.
2025 Section 2(71)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 43B, Explanation 4(f)by reference
Certain deductions to be only on actual payment.
2025 Section 2(71)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 43D, Explanation(h)by reference
Special provision in case of income of public financial institutions, [***] etc.
2025 Section 2(71)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 94B(5)(iia)by reference
Limitation on interest deduction in certain cases.
2025 Section 2(71)General definitionby reference
Same term in the corresponding section (not paired by the Department)
non-fungible token
1961 Section 2(47A), Explanation(a)General definition
2025 Section 2(111)(i)General definition
Same term in the corresponding section (not paired by the Department)
non-resident
1961 Section 2(30)General definition
2025 Section 2(72)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
non-resident Indian
1961 Section 115C(e)
Definitions.
2025 Section 212(d)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(15)(iid), Explanationby reference
For the purposes of this sub-clause
Incomes not included in total income.
1961 Section 196A(2), Explanation(b)by reference
Income in respect of units of non-residents.
1961 Section 204, Explanation(a)by reference
Meaning of "person responsible for paying".
non-scheduled bank
1961 Section 36(1)(viia)(d), Explanation(i)
Other deductions.
2025 Section 66(14)
Interpretation.
Same term in the corresponding section (not paired by the Department)
North-Eastern Region
1961 Section 10C(6), Explanation(iii)
Special provision in respect of certain industrial undertakings in North- Eastern Region.
1961 Section 80-IB(14)(d)
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
North-Eastern States
1961 Section 80-IE(7)(ii)
Special provisions in respect of certain undertakings in North-Eastern States.
2025 Section 143(8)(d)
Special provisions in respect of certain undertakings in North-Eastern States.
Same term in the corresponding section (not paired by the Department)
Special provisions in respect of certain undertakings or enterprises in certain special category States.
notification
2025 Section 2(73)General definition
notified country
1961 Section 89A, Explanation(a)
Relief from taxation in income from retirement benefit account maintained in a notified country.
2025 Section 158(2)(a)
Relief from taxation in income from retirement benefit account maintained in a notified country.
Same term in the corresponding section (not paired by the Department)