P
83 terms · Find a term
paid
1961 Section 43(2)
Definitions of certain terms relevant to income from profits and gains of business or profession.
2025 Section 66(15)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 67A(3), Explanationby reference
In this section
Method of computing a member's share in income of association of persons or body of individuals.
2025 Section 309(5)
For the purposes of this section
Method of computing a member's share in income of association of persons or body of individuals.
Same term in the corresponding section (not paired by the Department)
parent entity
2025 Section 2(40)(E)(III)General definition
1961 Section 286(9)(h)
Furnishing of report in respect of international group.
2025 Section 511(10)(h)
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
partial partition
1961 Section 171(9), Explanation(b)
Assessment after partition of a Hindu undivided family.
2025 Section 315(10)(b)
Assessment after partition of Hindu undivided family.
Same term in the corresponding section (not paired by the Department)
partition
1961 Section 171(9), Explanation(a)
Assessment after partition of a Hindu undivided family.
2025 Section 315(10)(a)
Assessment after partition of Hindu undivided family.
Same term in the corresponding section (not paired by the Department)
partner
1961 Section 2(23)(ii)General definitionby reference
2025 Section 2(74)General definitionby reference
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
partnership
1961 Section 2(23)(iii)General definitionby reference
2025 Section 2(75)General definitionby reference
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
party
1961 Section 102(6)
Definitions.
2025 Section 184(7)
Interpretation.
Same term in the corresponding section (not paired by the Department)
patent
1961 Section 80RRB(4), Explanation(c)
Deduction in respect of royalty on patents.
2025 Section 152(8)(c)
Deduction in respect of royalty on patents.
Same term in the corresponding section (not paired by the Department)
1961 Section 115BBF(4), Explanation(e)by reference
Tax on income from patent.
2025 Section 194(2)(i)by reference
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
patent of addition
1961 Section 80RRB(4), Explanation(e)by reference
Deduction in respect of royalty on patents.
2025 Section 152(8)(e)by reference
Deduction in respect of royalty on patents.
Same term in the corresponding section (not paired by the Department)
patented article
1961 Section 80RRB(4), Explanation(f)by reference
Deduction in respect of royalty on patents.
2025 Section 152(8)(f)by reference
Deduction in respect of royalty on patents.
Same term in the corresponding section (not paired by the Department)
1961 Section 115BBF(4), Explanation(g)by reference
Tax on income from patent.
2025 Section 194(2)(j)by reference
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
patented process
1961 Section 80RRB(4), Explanation(f)by reference
Deduction in respect of royalty on patents.
1961 Section 115BBF(4), Explanation(g)by reference
Tax on income from patent.
2025 Section 152(8)(f)by reference
Deduction in respect of royalty on patents.
2025 Section 194(2)(j)by reference
Tax on certain incomes.
patentee
1961 Section 80RRB(4), Explanation(d)
Deduction in respect of royalty on patents.
2025 Section 152(8)(d)
Deduction in respect of royalty on patents.
Same term in the corresponding section (not paired by the Department)
1961 Section 115BBF(4), Explanation(f)
Tax on income from patent.
2025 Section 194(2)(k)
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
payment has actually been made
1961 Section 35ABA(3), Explanation(iii)
Expenditure for obtaining right to use spectrum for telecommunication services.
1961 Section 35ABB(1), Explanation(iii)
Expenditure for obtaining licence to operate telecommunication services.
pendency
1961 Section 170(2A), Explanation
For the purposes of this sub-section
Succession to business otherwise than on death.
2025 Section 313(6)(b)
Succession to business or profession otherwise than on death.
Same term in the corresponding section (not paired by the Department)
pending application
1961 Section 245A(eb)
Definitions.
period of life of bond
2025 Section 32(d)(ii)
Other deductions.
period of life of the bond
1961 Section 36(1)(iiia), Explanation(ii)
Other deductions.
permanent account number
1961 Section 139A(8), Explanation(b)
Permanent account number.
Permanent Account Number (PAN)
2025 Section 2(76)General definition
permanent account number under the new series
1961 Section 139A(8), Explanation(c)
Permanent account number.
permanent establishment
1961 Section 9(1)(v), Explanation(b)by reference
Income deemed to accrue or arise in India.
2025 Section 9(5)(b)(iii)by reference
Income deemed to accrue or arise in India.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(4D), Explanation(ba)by reference
Incomes not included in total income.
2025 Schedule VI, Note 1(d)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 44DA(2), Explanation(c)by reference
Special provision for computing income by way of royal ties, etc., in case of non-residents.
2025 Section 66(16)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 92F(iiia)
Definitions of certain terms relevant to computation of arm's length price, etc.
2025 Section 173(c)
Definitions of certain terms relevant to determination of arm's length price, etc.
Same term in the corresponding section (not paired by the Department)
1961 Section 94A(6)(ii)by reference
Special measures in respect of transactions with persons located in notified jurisdictional area.
2025 Section 176(6)(b)by reference
Special measures in respect of transactions with persons located in notified jurisdictional area.
Same term in the corresponding section (not paired by the Department)
1961 Section 94B(5)(iii)
Limitation on interest deduction in certain cases.
2025 Section 177(7)(c)by reference
Limitation on interest deduction in certain cases.
Same term in the corresponding section (not paired by the Department)
1961 Section 115AD(3), Explanation(b)by reference
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
2025 Section 210(6)(b)by reference
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
Same term in the corresponding section (not paired by the Department)
1961 Section 286(9)(i)by reference
Furnishing of report in respect of international group.
2025 Section 511(10)(i)by reference
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
1961 Section 206CC(7), Explanation
For the purposes of this sub-section
Requirement to furnish Permanent Account number by collectee.
permitted machinery and plant used outside India
Conditions for tax on income of certain companies and co-operative societies.
perquisite
1961 Section 17(2)
"Salary", "perquisite" and "profits in lieu of salary" defined.
Same term in the corresponding section (not paired by the Department)
person
1961 Section 2(31)General definition
2025 Section 2(77)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
person located in a notified jurisdictional area
1961 Section 94A(6)(i)
Special measures in respect of transactions with persons located in notified jurisdictional area.
2025 Section 176(6)(a)
Special measures in respect of transactions with persons located in notified jurisdictional area.
Same term in the corresponding section (not paired by the Department)
person of Indian origin
2025 Section 2(78)General definition
person responsible for paying
1961 Section 204
For the purposes of the foregoing provisions of this Chapter and section 285
Meaning of "person responsible for paying".
person responsible for providing
1961 Section 194R(3), Explanation 1
For the purposes of this section
Deduction of tax on benefit or perquisite in respect of business or profession.
2025 Section 393(1), Note 6(b)
Tax to be deducted at source.
Same term in the corresponding section (not paired by the Department)
person who has a substantial interest in the company
1961 Section 2(32)General definition
2025 Section 2(79)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
person with disability
1961 Section 80DD(4), Explanation(f)
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
2025 Section 127(9)(f)
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
Same term in the corresponding section (not paired by the Department)
1961 Section 80U(2), Explanation(c)
Deduction in case of a person with disability.
2025 Section 154(3)by reference
For the purposes of this section
Deduction in case of a person with disability.
Same term in the corresponding section (not paired by the Department)
person with severe disability
1961 Section 80DD(4), Explanation(g)
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
2025 Section 127(9)(g)
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
Same term in the corresponding section (not paired by the Department)
1961 Section 80U(2), Explanation(d)
Deduction in case of a person with disability.
2025 Section 154(3)by reference
For the purposes of this section
Deduction in case of a person with disability.
Same term in the corresponding section (not paired by the Department)
personal effects
2025 Section 2(22)(B)General definition
place of effective management
place of effective management of the company
place of pilgrimage
1961 Section 80-IB(14)(e)
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
plant
1961 Section 43(3)
Definitions of certain terms relevant to income from profits and gains of business or profession.
2025 Section 66(17)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 44BB(4), Explanation(i)
Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils.
2025 Section 61(7)
For the purposes of sub-section (2) (Table: Sl. No. 5)
Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents.
Same term in the corresponding section (not paired by the Department)
1961 Section 44BB(4), Explanation(i)
Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils.
2025 Section 66(17)
Interpretation.
Same term in the corresponding section (not paired by the Department)
pleasure craft
1961 Section 115V(f)
Definitions.
2025 Section 235(g)
Interpretation.
Same term in the corresponding section (not paired by the Department)
political party
For the purposes of this section
Special provision relating to incomes of political parties.
1961 Section 80GGC, Explanation
For the purposes of sections 80GGB and 80GGC
Deduction in respect of contributions given by any person to political parties.
pool 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.
Same term in the corresponding section (not paired by the Department)
pooling arrangement
1961 Section 115V-I(2)(ii)(A), Explanation(a)
Relevant shipping income.
2025 Section 228(4)(a)
Relevant shipping income and exclusion from book profit.
Same term in the corresponding section (not paired by the Department)
population
1961 Section 2(1A), Explanation 4
For the purposes of clause (ii) of the proviso to sub-clause (c)
Definitions.
2025 Section 2(22)(C)General definition
Same term in the corresponding section (not paired by the Department)
2025 Section 2(22)(C)General definition
Same term in the corresponding section (not paired by the Department)
portfolio manager
1961 Section 10(4G), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
2025 Schedule VI, Note 4by 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)
preceding order
1961 Section 270A(3), Explanation(a)
Penalty for under-reporting and misreporting of income.
2025 Section 439(15)(b)
Penalty for under-reporting and misreporting of income.
Same term in the corresponding section (not paired by the Department)
predecessor co-operative bank
1961 Section 44DB(5)(h)
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(i)
Interpretation for purposes of section 64.
Same term in the corresponding section (not paired by the Department)
1961 Section 47(vicb), Explanationby reference
For the purposes of clauses (vica) and (vicb)
Transactions not regarded as transfer.
1961 Section 72AB(7)(c)by reference
Provisions relating to carry forward and set-off of accumulated loss and unabsorbed depreciation allowance in business reorganisation of co- operative banks.
2025 Section 118(7)(b)by reference
Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks.
predecessor entity
2025 Section 66(18)
Interpretation.
prescribed
1961 Section 2(33)General definition
2025 Section 2(80)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare
previous owner of the property
1961 Section 49(1), Explanation
In this sub-section
Cost with reference to certain modes of acquisition.
primary agricultural credit society
1961 Section 36(1)(viia)(d), Explanation(vi)by reference
Other deductions.
2025 Section 66(19)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 36(1)(viii), proviso 1, Explanation(d)by reference
Other deductions.
2025 Section 66(19)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 43B, Explanation 4(d)by reference
Certain deductions to be only on actual payment.
2025 Section 66(19)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 43D, Explanation(g)by reference
Special provision in case of income of public financial institutions, [***] etc.
2025 Section 66(19)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 80P(4), Explanation(a)by reference
Deduction in respect of income of co-operative societies.
2025 Section 149(6)(b)by reference
Deduction in respect of income of co-operative societies.
Same term in the corresponding section (not paired by the Department)
1961 Section 269SS, Explanation(ii)by reference
Mode of taking or accepting certain loans, deposits and specified sum.
2025 Section 189(b)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 269T, Explanation(ii)by reference
Mode of repayment of certain loans or deposits.
2025 Section 189(b)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
primary co-operative agricultural and rural development bank
1961 Section 36(1)(viia)(d), Explanation(vi)by reference
Other deductions.
2025 Section 66(20)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 36(1)(viii), proviso 1, Explanation(d)by reference
Other deductions.
2025 Section 66(20)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 43B, Explanation 4(d)by reference
Certain deductions to be only on actual payment.
2025 Section 66(20)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 43D, Explanation(g)by reference
Special provision in case of income of public financial institutions, [***] etc.
2025 Section 66(20)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 80P(4), Explanation(b)
Deduction in respect of income of co-operative societies.
2025 Section 149(6)(c)
Deduction in respect of income of co-operative societies.
Same term in the corresponding section (not paired by the Department)
1961 Section 269SS, Explanation(ii)by reference
Mode of taking or accepting certain loans, deposits and specified sum.
1961 Section 269T, Explanation(ii)by reference
Mode of repayment of certain loans or deposits.
2025 Section 189(b)by reference
Interpretation.
primary co-operative bank
1961 Section 44DB(5)(ha)by reference
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(j)by reference
Interpretation for purposes of section 64.
Same term in the corresponding section (not paired by the Department)
Principal Chief Commissioner
1961 Section 2(34A)General definition
2025 Section 2(81)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Principal Chief Commissioner of Income-tax
1961 Section 2(34A)General definition
2025 Section 2(81)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Principal Commissioner
1961 Section 2(34B)General definition
2025 Section 2(82)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Principal Commissioner of Income-tax
1961 Section 2(34B)General definition
2025 Section 2(82)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Principal Commissioner or Commissioner
Principal Director
1961 Section 2(34C)General definition
2025 Section 2(83)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Principal Director General
1961 Section 2(34D)General definition
2025 Section 2(84)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Principal Director General of Income-tax
1961 Section 2(34D)General definition
2025 Section 2(84)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Principal Director of Income-tax
1961 Section 2(34C)General definition
2025 Section 2(83)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
principal entity
2025 Section 2(40)(E)(III)General definition
principal officer
1961 Section 2(35)General definition
2025 Section 2(85)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
private company
1961 Section 115JAA(8), Explanationby reference
For the purposes of this section
Tax credit in respect of tax paid on deemed income relating to certain companies.
2025 Section 206(1)(t)(iv)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(xiiib), proviso 1(f), Explanationby reference
For the purposes of this clause
Transactions not regarded as transfer.
proceeding
Same term in the corresponding section (not paired by the Department)
1961 Section 133A(6), Explanation(b)
Power of survey.
2025 Section 253(11)(B)
Powers of survey.
Same term in the corresponding section (not paired by the Department)
1961 Section 133C(4), Explanationby reference
In this section
Power to call for information by prescribed income-tax authority.
2025 Section 259(3)by reference
For the purposes of this section
Power to call for information by prescribed income-tax authority.
Same term in the corresponding section (not paired by the Department)
process
2025 Section 9(6)(c)(iii)
Income deemed to accrue or arise in India.
processed
Producer Company
1961 Section 80PA(2), Explanation(iii)by reference
Deduction in respect of certain income of Producer Companies.
profession
1961 Section 2(36)General definition
2025 Section 2(86)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare
professional services
1961 Section 40(a)(ia), Explanation(iii)by reference
Amounts not deductible.
2025 Section 66(21)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 194H, Explanation(ii)
Commission or brokerage.
1961 Section 194J(3), Explanation(a)
Fees for professional or technical services.
1961 Section 194M(2), Explanation(c)by reference
Payment of certain sums by certain individuals or Hindu undivided family.
profits in lieu of salary
1961 Section 17(3)
"Salary", "perquisite" and "profits in lieu of salary" defined.
Same term in the corresponding section (not paired by the Department)
profits of the business
1961 Section 80HHE(5), Explanation(d)
Deduction in respect of profits from export of computer software, etc.
1961 Section 80HHF(6), Explanation(f)
Deduction in respect of profits and gains from export or transfer of film software, etc.
programme of rural development
1961 Section 35CCA(2B), Explanationby reference
For the purposes of this section
Expenditure by way of payment to associations and institutions for carrying out rural development programmes.
property
1961 Section 56(2)(vii), Explanation(d)
Income from other sources.
2025 Section 2(22)(D)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 56(2)(x), Explanation(b)by reference
Income from other sources.
2025 Section 2(22)(D)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 56(2)(vii), Explanation(d)
Income from other sources.
2025 Section 92(5)(f)
Income from other sources.
Same term in the corresponding section (not paired by the Department)
1961 Section 56(2)(x), Explanation(b)by reference
Income from other sources.
2025 Section 92(5)(f)
Income from other sources.
Same term in the corresponding section (not paired by the Department)
1961 Section 64
Income of individual to include income of spouse, minor child, etc.
property held under trust
1961 Section 11(4)
For the purposes of this section
Income from property held for charitable or religious purposes.
public company
1961 Section 11(5)(ixa), Explanation(b)by reference
Income from property held for charitable or religious purposes.
2025 Schedule XVI, para 2(b)by reference
PERMITTED MODES OF INVESTMENT OR DEPOSITS
Same term in the corresponding section (not paired by the Department)
1961 Section 36(1)(viii), proviso 1, Explanation(f)by reference
Other deductions.
2025 Section 66(22)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 80C(2)(xix), Explanation(ii)by reference
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
2025 Schedule XV, para 6(e)by reference
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)
1961 Section 80C(8)(v)by reference
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
2025 Schedule XV, para 6(e)by reference
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)
1961 Section 33AC(4), Explanation(a)by reference
Reserves for shipping business.
public financial institution
1961 Section 36(1)(viia)(d), Explanation(iii)by reference
Other deductions.
2025 Section 66(23)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 36(1)(viiia)(xiv), Explanationby reference
For the purposes of this clause
Other deductions.
2025 Section 66(23)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 43D, Explanation(c)by reference
Special provision in case of income of public financial institutions, [***] etc.
2025 Section 66(23)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 80C(2)(xix), Explanation(iii)by reference
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
2025 Schedule XV, para 6(j)by reference
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)
1961 Section 115AB(2), Explanation(e)by reference
Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
2025 Section 208(3)(b)by reference
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)
1961 Section 145A, Explanation 2(a)by reference
Method of accounting in certain cases.
2025 Section 277(5)by reference
For the purposes of this section
Method of accounting in certain cases.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(23D), Explanation(b)by reference
Incomes not included in total income.
public financial institutions
1961 Section 43B, Explanation 4(a)by reference
Certain deductions to be only on actual payment.
public sector bank
1961 Section 115AB(2), Explanation(d)by reference
Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
2025 Section 2(87)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 10(15)(v), Explanationby reference
For the purposes of this sub-clause
Incomes not included in total income.
1961 Section 10(23D), Explanation(a)
Incomes not included in total income.
public sector company
1961 Section 2(36A)General definition
2025 Section 2(88)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 35(2A), Explanationby reference
For the purposes of this sub-section
Expenditure on scientific research.
public servant
1961 Section 2(37)General definitionby reference
2025 Section 2(89)General definitionby reference
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
purchase of capital plant and machinery
1961 Section 10(15)(iv)(c), Explanation 1
For the purposes of this item
Incomes not included in total income.