O
16 terms · Find a term
officer
1961 Schedule II, Part 1, para 1(e)
PROCEDURE FOR RECOVERY OF TAX
Offshore Banking Unit
1961 Section 197A(1D), Explanationby reference
For the purposes of this sub-section
No deduction to be made in certain cases.
online game
1961 Section 115BB, Explanation(ii)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)(h)
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
1961 Section 115BBJ, Explanation(iii)
Tax on winnings from online games.
2025 Section 194(2)(h)
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
1961 Section 194B, Explanationby reference
For the purposes of this section
Winnings from lottery or crossword puzzle, etc.
1961 Section 194BA(4), Explanation(a)by reference
Winnings from online games.
online gaming intermediary
1961 Section 194BA(4), Explanation(b)
Winnings from online games.
open-ended equity oriented fund
1961 Section 115BBB(2), Explanationby reference
For the purposes of this section
Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds.
Open General Licence
1961 Section 115A(1A), Explanation 1
In this sub-section
Tax on dividends, royalty and technical service fees in the case of foreign companies.
operation relating to prospecting
1961 Section 35E(5)(a)
Deduction for expenditure on prospecting, etc., for certain minerals.
2025 Section 51(10)(a)
Amortisation of expenditure for prospecting certain minerals.
Same term in the corresponding section (not paired by the Department)
option
1961 Section 17(2)(vi), Explanation(e)
"Salary", "perquisite" and "profits in lieu of salary" defined.
2025 Section 17(4)(e)
Perquisite.
Same term in the corresponding section (not paired by the Department)
1961 Section 115WC(1)(ba), Explanation(ii)
Value of fringe benefits.
oral trust
Same term in the corresponding section (not paired by the Department)
1961 Section 164A, Explanation(ii)by reference
Charge of tax in case of oral trust.
Same term in the corresponding section (not paired by the Department)
order in respect of business reorganisation
2025 Section 314(4)(b)
Effect of order of tribunal or court in respect of business reorganisation.
original fund
1961 Section 10(23FF), Explanation(a)by reference
Incomes not included in total income.
2025 Schedule VI, Note 6(a)by reference
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 47(viiad), Explanation(a)
Transactions not regarded as transfer.
original predecessor entity
1961 Section 72A(7)(ab)
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
2025 Section 116(13)(c)
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 72AA, Explanation(viii)
Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases.
2025 Section 117(3)(g)
Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases.
Same term in the corresponding section (not paired by the Department)
Overseas Depository Bank
1961 Section 115ACA(3), Explanation(d)
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
2025 Section 193(4)(d)
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)
overseas financial organisation
1961 Section 115AB(2), Explanation(a)
Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
2025 Section 208(3)(a)
Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
Same term in the corresponding section (not paired by the Department)
overseas tour programme package
1961 Section 206C(1G), Explanation(ii)
Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
owner
Same term in the corresponding section (not paired by the Department)