R
51 terms · Find a term
race horses
2025 Section 115(4)(d)
Set off and carry forward of losses from specified activity.
rate of credit allowable
1961 Section 80HHC(3), proviso 4, Explanation
For the purposes of this clause
Deduction in respect of profits retained for export business.
rate of exchange
1961 Section 43A, Explanation 1(a)
Special provisions consequential to changes in rate of exchange of currency.
2025 Section 66(24)
Interpretation.
Same term in the corresponding section (not paired by the Department)
rate of tax of the said country
1961 Section 91(3), Explanation(iii)
Countries with which no agreement exists.
2025 Section 160(3)(d)
Countries with which no agreement exists.
Same term in the corresponding section (not paired by the Department)
rate or rates in force
1961 Section 2(37A)General definition
2025 Section 2(90)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
rates in force
1961 Section 2(37A)General definition
2025 Section 2(90)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
real estate asset
1961 Section 10(23FCA), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
real time alert
1961 Section 144B(10), Explanation(r)
Faceless Assessment.
recognised clearing corporation
1961 Section 10(23EE), Explanation(i)by reference
Incomes not included in total income.
2025 Schedule III, Note 11(a)by reference
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
Same term in the corresponding section (not paired by the Department)
recognised provident fund
1961 Section 2(38)General definition
2025 Section 2(91)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
recognised stock exchange
1961 Section 43(5), Explanation 1(ii)
Definitions of certain terms relevant to income from profits and gains of business or profession.
2025 Section 2(92)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 43(5), Explanation 2(iii)
Definitions of certain terms relevant to income from profits and gains of business or profession.
2025 Section 2(92)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 47(viiab), Explanation(b)by reference
Transactions not regarded as transfer.
2025 Section 2(92)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 49(2ABB), Explanationby reference
For the purposes of this sub-section
Cost with reference to certain modes of acquisition.
2025 Section 2(92)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 55(2)(ac), Explanation(a)(c)by reference
Meaning of "adjusted", "cost of improvement" and "cost of acquisition".
2025 Section 2(92)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 111A(3), Explanation(c)by reference
Tax on short-term capital gains in certain cases.
2025 Section 2(92)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 112A(6), Explanation(c)by reference
Tax on long-term capital gains in certain cases.
2025 Section 2(92)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 145A, Explanation 2(b)by reference
Method of accounting in certain cases.
2025 Section 2(92)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 194LC(2), Explanation(d)by reference
Income by way of interest from Indian company.
2025 Section 2(92)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 10(38), Explanation(c)by reference
Incomes not included in total income.
1961 Section 115R(2), Explanation(iv)by reference
Tax on distributed income to unit holders.
reconstitution of the specified entity
1961 Section 9B(5), Explanation(i)
Income on receipt of capital asset or stock in trade by specified person from specified entity.
2025 Section 8(6)(c)
Income on receipt of capital asset or stock-in-trade by specified person from specified entity.
Same term in the corresponding section (not paired by the Department)
1961 Section 45(4), Explanation 1(i)by reference
Capital gains.
2025 Section 67(11)(a)by reference
Capital gains.
Same term in the corresponding section (not paired by the Department)
record
1961 Section 263(1), Explanation 1(b)
Revision of orders prejudicial to revenue.
2025 Section 377(2)(b)
Revision of orders prejudicial to revenue.
Same term in the corresponding section (not paired by the Department)
record date
1961 Section 94(8), Explanation(aa)
Avoidance of tax by certain transactions in securities.
2025 Section 175(11)(b)
Avoidance of tax by certain transactions in securities.
Same term in the corresponding section (not paired by the Department)
registered account
Same term in the corresponding section (not paired by the Department)
registered e-mail address
1961 Section 144B(10), Explanation(t)
Faceless Assessment.
registered non-profit organisation
2025 Section 355(g)
Interpretation.
registered valuer
1961 Section 271J, Explanation(c)
Penalty for furnishing incorrect information in reports or certificates.
2025 Section 463(4)(b)
Penalty for furnishing incorrect information in reports or certificates.
Same term in the corresponding section (not paired by the Department)
1961 Section 287A, Explanationby reference
In this section
Appearance by registered valuer in certain matters.
2025 Section 513(3)
For the purposes of this section
Appearance by registered valuer in certain matters.
Same term in the corresponding section (not paired by the Department)
1961 Section 269-O, Explanation(ii)by reference
Appearance by authorised representative or registered valuer.
registration
2025 Section 355(f)
Interpretation.
regular assessment
1961 Section 2(40)General definition
2025 Section 2(93)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
regular income-tax
1961 Section 115JF(d)
Interpretation in this Chapter.
Special provision for minimum alternate tax and alternate minimum tax
Same term in the corresponding section (not paired by the Department)
regulations
1961 Section 10(23ED), Explanation(ii)
Incomes not included in total income.
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(23ED), Explanation(ii)
Incomes not included in total income.
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(23EE), Explanation(ii)
Incomes not included in total income.
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(23EE), Explanation(ii)
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
Same term in the corresponding section (not paired by the Department)
regulations of a fund
1961 Schedule IV, Part 1, para 2(g)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS · PART C: APPROVED GRATUITY FUNDS
2025 Schedule XI, Part 1, para 2(h)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS AND GRATUITY FUNDS · PART C: POWER TO MAKE RULES FOR PROVIDENT FUNDS, SUPERANNUATION FUNDS AND GRATUITY FUNDS
Same term in the corresponding section (not paired by the Department)
relative
1961 Section 2(41)General definition
2025 Section 2(94)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
2025 Section 92(5)(g)
Income from other sources.
Same term in the corresponding section (not paired by the Department)
2025 Section 92(5)(g)
Income from other sources.
Same term in the corresponding section (not paired by the Department)
1961 Section 56(2)(vii), Explanation(e)
Income from other sources.
2025 Section 92(5)(g)
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)(g)
Income from other sources.
Same term in the corresponding section (not paired by the Department)
1961 Section 80E(3)(e)
Deduction in respect of interest on loan taken for higher education.
2025 Section 129(3)(e)
Deduction in respect of interest on loan taken for higher education.
Same term in the corresponding section (not paired by the Department)
1961 Section 102(7)by reference
Definitions.
2025 Section 184(8)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 288(7), Explanation
For the purposes of this section
Appearance by authorised representative.
Same term in the corresponding section (not paired by the Department)
2025 Section 355(i)
Interpretation.
relevant assessment year
1961 Section 10A(9A), Explanation 2(vi)
Special provision in respect of newly established undertakings in free trade zone, etc.
1961 Section 10AA(10), Explanation 1(iv)
Special provisions in respect of newly established Units in Special Economic Zones.
1961 Section 153A(1), Explanation 1
For the purposes of this sub-section
Assessment in case of search or requisition.
relevant assessment years
1961 Section 10B(9A), Explanation 2(v)
Special provisions in respect of newly established hundred per cent export-oriented undertakings.
1961 Section 10C(6), Explanation(iv)
Special provision in respect of certain industrial undertakings in North- Eastern Region.
relevant previous year
1961 Section 80D(4A), Explanation(ii)
Deduction in respect of health insurance premia.
relevant previous years
1961 Section 35A(1), Explanation(i)
Expenditure on acquisition of patent rights or copyrights.
1961 Section 35ABA(3), Explanation(i)
Expenditure for obtaining right to use spectrum for telecommunication services.
1961 Section 35ABB(1), Explanation(i)
Expenditure for obtaining licence to operate telecommunication services.
1961 Section 35E(5)(c)
Deduction for expenditure on prospecting, etc., for certain minerals.
relevant tax year
2025 Section 126(10)(c)
Deduction in respect of health insurance premia.
relevant tax years
2025 Section 51(10)(c)
Amortisation of expenditure for prospecting certain minerals.
relocation
1961 Section 10(23FF), Explanation(a)by reference
Incomes not included in total income.
1961 Section 47(viiad), Explanation(b)
Transactions not regarded as transfer.
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
rent
1961 Section 40(a)(ia), Explanation(v)by reference
Amounts not deductible.
1961 Section 194-I, Explanation(i)
Rent.
1961 Section 194-IB(4), Explanation
For the purposes of this section
Payment of rent by certain individuals or Hindu undivided family.
rental housing project
Deductions in respect of profits and gains from housing projects.
reporting accounting year
1961 Section 286(9)(j)
Furnishing of report in respect of international group.
2025 Section 511(10)(j)
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
reporting entity
1961 Section 286(9)(k)
Furnishing of report in respect of international group.
2025 Section 511(10)(k)
Furnishing of report in respect of international group.
Same term in the corresponding section (not paired by the Department)
representative assessee
Same term in the corresponding section (not paired by the Department)
requisition
2025 Section 301(b)
Interpretation.
Reserve Bank of India
2025 Section 2(95)General definition
resident
1961 Section 2(42)General definition
2025 Section 2(96)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 139AA(3), Explanation(i)by reference
Quoting of Aadhaar number.
residential unit
1961 Section 43CA(4), Explanation
For the purposes of this section
Special provision for full value of consideration for transfer of assets other than capital assets in certain cases.
1961 Section 80-IBA(6)(e)
Deductions in respect of profits and gains from housing projects.
residual income
2025 Section 355(j)
Interpretation.
resultant fund
1961 Section 10(23FF), Explanation(a)by reference
Incomes not included in total income.
1961 Section 47(viiad), Explanation(c)
Transactions not regarded as transfer.
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
resulting co-operative bank
1961 Section 44DB(5)(j)
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(k)
Interpretation for purposes of section 64.
Same term in the corresponding section (not paired by the Department)
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.
resulting company
1961 Section 2(41A)General definition
2025 Section 2(97)General definition
Paired by the Income Tax Department's correspondence: Renumbered only · Unreviewed · Compare
road roller
1961 Section 32(1)(ii), proviso 4, Explanation(b)by reference
Depreciation.
royalty
1961 Section 40(a)(i), Explanation(A)by reference
Amounts not deductible.
2025 Section 66(25)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 40(a)(ia), Explanation(vi)by reference
Amounts not deductible.
2025 Section 66(25)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 44DA(2), Explanation(b)by reference
Special provision for computing income by way of royal ties, etc., in case of non-residents.
2025 Section 66(25)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 115A(1), Explanation(c)by reference
Tax on dividends, royalty and technical service fees in the case of foreign companies.
2025 Section 207(4)(c)by reference
Tax on dividends, royalty and fees for technical service in case of foreign companies.
Same term in the corresponding section (not paired by the Department)
1961 Section 115BBF(4), Explanation(h)
Tax on income from patent.
2025 Section 194(2)(l)
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
1961 Section 9(1)(vi), Explanation 2
For the purposes of this clause
Income deemed to accrue or arise in India.
1961 Section 10(6A), Explanation(c)by reference
Incomes not included in total income.
1961 Section 44D, Explanation(c)by reference
Special provisions for computing income by way of royalties, etc., in the case of foreign companies.
1961 Section 80RRB(4), Explanation(g)
Deduction in respect of royalty on patents.
1961 Section 194J(3), Explanation(ba)by reference
Fees for professional or technical services.
Rubber Board
1961 Section 33AB(9), Explanation(ab)
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)
rule
1961 Schedule I, Part 3, para 7(1)(v)
INSURANCE BUSINESS
1961 Schedule II, Part 1, para 1(f)
PROCEDURE FOR RECOVERY OF TAX
rural area
1961 Section 80-IB(14)(f)
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
1961 Section 80HHA(8), Explanation(a)
Deduction in respect of profits and gains from newly established small-scale industrial undertakings in certain areas.
rural branch
1961 Section 36(1)(viia)(d), Explanation(ia)
Other deductions.
2025 Section 66(26)
Interpretation.
Same term in the corresponding section (not paired by the Department)