S
117 terms · Find a term
safe harbour
1961 Section 92CB(2), Explanation
For the purposes of this section
Power of Board to make safe harbour rules.
Same term in the corresponding section (not paired by the Department)
salary
1961 Section 17(1)
"Salary", "perquisite" and "profits in lieu of salary" defined.
Same term in the corresponding section (not paired by the Department)
1961 Section 80CCD(6), Explanation(ii)
Deduction in respect of contribution to pension scheme of Central Government.
2025 Section 124(13)(b)
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)
1961 Schedule IV, Part 1, para 2(h)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS · PART C: APPROVED GRATUITY FUNDS
2025 Schedule XI, Part 1, para 2(i)
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)
1961 Schedule IV, Part 1, para 2(h)
PART A: RECOGNISED PROVIDENT FUNDS · PART B: APPROVED SUPERANNUATION FUNDS · PART C: APPROVED GRATUITY FUNDS
2025 Schedule XI, Part 2, para 1
For the purposes of this Part, unless the context otherwise requires
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)
1961 Section 10(10)(iii), Explanationby reference
In this clause, and in clause (10AA)
Incomes not included in total income.
2025 Section 45(11)(b)by reference
Expenditure on scientific research.
scheduled bank
2025 Section 2(98)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 36(1)(viia)(d), Explanation(ii)
Other deductions.
2025 Section 2(98)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 43B, Explanation 4(aa)by reference
Certain deductions to be only on actual payment.
2025 Section 2(98)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 43D, Explanation(d)by reference
Special provision in case of income of public financial institutions, [***] etc.
2025 Section 2(98)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 80C(2)(xxi), Explanation
For the purposes of this clause
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
2025 Section 2(98)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 80LA(3), Explanation(b)by reference
Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.
2025 Section 2(98)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 145A, Explanation 2(c)by reference
Method of accounting in certain cases.
2025 Section 2(98)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 281B(9), Explanation
For the purposes of this section
Provisional attachment to protect revenue in certain cases.
2025 Section 2(98)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 10(15)(iiia), Explanationby reference
For the purposes of this sub-clause
Incomes not included in total income.
1961 Section 10(15)(iv)(fa), Explanation
For the purposes of this item
Incomes not included in total income.
1961 Section 11(5)(iii), Explanation
In this clause
Income from property held for charitable or religious purposes.
Scheduled Castes
1961 Section 10(26B), Explanation(a)by reference
Incomes not included in total income.
2025 Schedule VII, Note 4(a)by reference
PERSONS EXEMPT FROM TAX
Same term in the corresponding section (not paired by the Department)
Scheduled Tribes
1961 Section 10(26B), Explanation(a)by reference
Incomes not included in total income.
2025 Schedule VII, Note 4(a)by reference
PERSONS EXEMPT FROM TAX
scientific research
1961 Section 43(4)(i)
Definitions of certain terms relevant to income from profits and gains of business or profession.
2025 Section 66(27)
Interpretation.
Same term in the corresponding section (not paired by the Department)
scrap
1961 Section 206C(12), Explanation(b)
Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
seagoing ship
1961 Section 115V(i)
Definitions.
2025 Section 235(j)
Interpretation.
Same term in the corresponding section (not paired by the Department)
search
2025 Section 301(c)
Interpretation.
secondary adjustment
1961 Section 92CE(3)(v)
Secondary adjustment in certain cases.
2025 Section 170(9)(d)
Secondary adjustment in certain cases.
Same term in the corresponding section (not paired by the Department)
securities
1961 Section 2(14), Explanation 2(b)General definitionby reference
2025 Section 2(22)(E)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 47(viiab), Explanation(d)by reference
Transactions not regarded as transfer.
2025 Section 2(22)(E)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 115JB(2), Explanation 5by reference
For the purposes of sub-section (2)
Special provision for payment of tax by certain companies.
2025 Section 2(22)(E)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 10(4D), Explanation(bb)by reference
Incomes not included in total income.
2025 Schedule VI, Note 1(e)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 94(8), Explanation(b)
Avoidance of tax by certain transactions in securities.
2025 Section 175(11)(c)
Avoidance of tax by certain transactions in securities.
Same term in the corresponding section (not paired by the Department)
1961 Section 112(1), Explanation(a)by reference
Tax on long-term capital gains.
2025 Section 197(6)(a)by reference
Tax on long-term capital gains.
Same term in the corresponding section (not paired by the Department)
1961 Section 115AD(3), Explanation(c)by reference
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
2025 Section 210(6)(c)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 115JB(2), Explanation 5by reference
For the purposes of sub-section (2)
Special provision for payment of tax by certain companies.
2025 Section 206(1)(t)(v)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 115TCA(5), Explanation(b)
Tax on income from securitisation trusts.
2025 Section 221(6)(b)
Tax on income from securitisation trusts.
Same term in the corresponding section (not paired by the Department)
1961 Section 194H, Explanation(iii)by reference
Commission or brokerage.
Securities and Exchange Board of India
2025 Section 2(99)General definitionby reference
1961 Section 10(23D), Explanation(c)by reference
Incomes not included in total income.
securities transaction tax
1961 Section 36(1)(viiia)(xv), Explanationby reference
For the purposes of this clause
Other deductions.
2025 Section 66(28)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 88E(3), Explanationby reference
For the purposes of this section, the expressions
Rebate in respect of securities transaction tax.
securitisation
1961 Section 10(23DA), Explanation(a)by reference
Incomes not included in total income.
2025 Schedule III, Note 8(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)
securitisation trust
1961 Section 10(4D), Explanation(bc)by reference
Incomes not included in total income.
2025 Schedule III, Note 8(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(4D), Explanation(bc)by reference
Incomes not included in total income.
2025 Schedule VI, Note 1(f)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 10(23DA), Explanation(b)by reference
Incomes not included in total income.
2025 Schedule III, Note 8(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(23DA), Explanation(b)by reference
Incomes not included in total income.
2025 Schedule VI, Note 1(f)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 10(35A), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
2025 Schedule III, Note 8(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(35A), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
2025 Schedule VI, Note 1(f)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 115TCA(5), Explanation(d)
Tax on income from securitisation trusts.
2025 Section 221(6)(d)
Tax on income from securitisation trusts.
Same term in the corresponding section (not paired by the Department)
securitised debt instrument
1961 Section 115TCA(5), Explanation(c)by reference
Tax on income from securitisation trusts.
2025 Section 221(6)(c)by reference
Tax on income from securitisation trusts.
Same term in the corresponding section (not paired by the Department)
security
2025 Section 2(101)(c)(B)General definitionby reference
Same term in the corresponding section (not paired by the Department)
2025 Section 2(101)(c)(B)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 80C(8)(vi)
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
2025 Section 2(101)(c)(B)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 80C(8)(vi)
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
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)
security receipt
1961 Section 115TCA(5), Explanation(e)by reference
Tax on income from securitisation trusts.
2025 Section 221(6)(e)by reference
Tax on income from securitisation trusts.
Same term in the corresponding section (not paired by the Department)
segregated portfolio
1961 Section 49(2AH), Explanationby reference
For the purposes of sub-section (2AG) and sub-section (2AH)
Cost with reference to certain modes of acquisition.
self-generated asset
1961 Section 45(4), Explanation 1(ii)
Capital gains.
2025 Section 67(11)(b)
Capital gains.
self-generated goodwill
1961 Section 45(4), Explanation 1(ii)
Capital gains.
2025 Section 67(11)(b)
Capital gains.
Same term in the corresponding section (not paired by the Department)
seller
1961 Section 206C(1H), Explanation(b)
Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
senior citizen
1961 Section 80D(5), Explanation(i)
Deduction in respect of health insurance premia.
2025 Section 2(100)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 80DDB, Explanation(iv)
Deduction in respect of medical treatment, etc.
2025 Section 2(100)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 80TTB(2), Explanation
For the purposes of this section
Deduction in respect of interest on deposits in case of senior citizens.
2025 Section 2(100)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 194A(3), Explanation 2
For the purposes of this sub-section
Interest other than "Interest on securities".
2025 Section 2(100)General definition
Same term in the corresponding section (not paired by the Department)
service
1961 Section 28(va), Explanation(ii)
Profits and gains of business or profession.
2025 Section 66(29)
Interpretation.
Same term in the corresponding section (not paired by the Department)
services
1961 Section 194-O(6), Explanation(d)
Payment of certain sums by e-commerce operator to e-commerce participant.
Settlement Commission
1961 Section 245A(f)
Definitions.
ship
1961 Section 10(4F), Explanation(ii)
Incomes not included in total income.
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 10(4H), Explanation(b)
Incomes not included in total income.
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 10(34B), Explanation(c)
Incomes not included in total income.
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 80LA(2)(d), Explanationby reference
For the purposes of this clause
Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.
2025 Section 147(6)(c)by reference
Deductions for income of Offshore Banking Units and Units of International Financial Services Centre.
short-term capital asset
1961 Section 2(42A)General definition
2025 Section 2(101)(a)General definition
Same term in the corresponding section (not paired by the Department)
short-term capital gain
1961 Section 2(42B)General definition
2025 Section 2(102)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Sikkimese
1961 Section 10(26AAA), Explanation
For the purposes of this clause
Incomes not included in total income.
site restoration account
DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"
slump sale
1961 Section 2(42C)General definition
2025 Section 2(103)(a)General definition
Same term in the corresponding section (not paired by the Department)
small enterprise
1961 Section 43B, Explanation 4(g)by reference
Certain deductions to be only on actual payment.
small-scale industrial undertaking
1961 Section 80-I(2), Explanation 3by reference
For the purposes of this sub-section
Deduction in respect of profits and gains from industrial undertakings after a certain date, etc.
1961 Section 80-IB(14)(g)
Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings.
software technology park
1961 Section 10A(9A), Explanation 2(vii)
Special provision in respect of newly established undertakings in free trade zone, etc.
Special provisions in respect of certain undertakings or enterprises in certain special category States.
sold
1961 Section 32(1)(iii), Explanation(2)
Depreciation.
2025 Section 33(12)(c)
Deduction for depreciation.
Same term in the corresponding section (not paired by the Department)
1961 Section 41(4), Explanation(2)
Profits chargeable to tax.
2025 Section 38(6)(a)
Certain sums deemed as profits and gains of business or profession.
Same term in the corresponding section (not paired by the Department)
1961 Section 43(6), Explanation 4by reference
For the purposes of this clause
Definitions of certain terms relevant to income from profits and gains of business or profession.
2025 Section 41(11)by reference
For the purposes of this section
Written down value of depreciable asset.
Same term in the corresponding section (not paired by the Department)
special 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"
DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"
Special Economic Zone
1961 Section 54GA(1), Explanation(a)by reference
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.
2025 Section 2(104)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 80LA(3), Explanation(c)by reference
Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.
2025 Section 2(104)General definitionby reference
Same term in the corresponding section (not paired by the Department)
1961 Section 10A(9A), Explanation 2(viii)
Special provision in respect of newly established undertakings in free trade zone, etc.
1961 Section 10AA(10), Explanation 1(v)by reference
Special provisions in respect of newly established Units in Special Economic Zones.
1961 Section 80-IAB(3), Explanationby reference
For the purposes of this section
Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone.
1961 Section 80HHC(4C), Explanation(e)by reference
Deduction in respect of profits retained for export business.
special modes of acquisition
special policy
INCOME NOT TO BE INCLUDED IN TOTAL INCOME
special purpose vehicle
1961 Section 10(23FC), Explanation
For the purposes of this clause
Incomes not included in total income.
1961 Section 47(xvii), Explanationby reference
For the purposes of this clause
Transactions not regarded as transfer.
special scheme
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"
DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"
specified account
1961 Section 89A, Explanation(b)
Relief from taxation in income from retirement benefit account maintained in a notified country.
2025 Section 158(2)(b)
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)
1961 Section 80C(2)(xxv), Explanation
For the purposes of this clause
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
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"
DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"
specified activity
1961 Section 285B, Explanation
For the purposes of this section
Submission of statements by producers of cinematograph films or persons engaged in specified activity.
2025 Section 507(3)
For the purposes of this section
Submission of statements by producers of cinematograph films or persons engaged in specified activity.
Same term in the corresponding section (not paired by the Department)
2025 Section 115(4)(e)
Set off and carry forward of losses from specified activity.
specified advance
1961 Section 269T, Explanation(iv)
Mode of repayment of certain loans or deposits.
2025 Section 189(d)
Interpretation.
Same term in the corresponding section (not paired by the Department)
specified agreement
1961 Section 45(5A), Explanation(ii)
Capital gains.
2025 Section 67(15)(b)
Capital gains.
Same term in the corresponding section (not paired by the Department)
specified area
1961 Section 80-ID(6)(d)
Deduction in respect of profits and gains from business of hotels and convention centres in specified area.
specified article or thing
In sub-paragraph (3)
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"
specified assessee
1961 Section 115BBDA(2), Explanation(b)
Tax on certain dividends received from domestic companies.
2025 Section 58(11)(b)
Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
2025 Section 59(5)
For the purposes of this section
Computation of royalty and fee for technical services in hands of non- residents.
specified asset
1961 Section 115C(f)
Definitions.
2025 Section 212(e)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 54E(1), Explanation 1
For the purposes of this sub-section
Capital gain on transfer of capital assets not to be charged in certain cases.
2025 Section 355(k)
Interpretation.
specified association
1961 Section 90A(5), Explanation 2(a)
Adoption by Central Government of agreement between specified associations for double taxation relief.
2025 Section 50(2)(a)
Special provision in case of trade, profession or similar association.
specified associations
2025 Section 159(9)(a)
Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief.
specified authority
1961 Section 148A(4), Explanation
For the purposes of this section and section 148
Procedure before issuance of notice under section 148.
specified bank
1961 Section 72A(7)(c)
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
2025 Section 116(13)(d)
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 194P(2), Explanation(a)
Deduction of tax in case of specified senior citizen.
Specified Banking or Online Mode
2025 Section 66(32)
Interpretation.
specified business
1961 Section 35AD(8)(c)
Deduction in respect of expenditure on specified business.
2025 Section 46(11)(d)
Capital expenditure of specified business.
Same term in the corresponding section (not paired by the Department)
specified business reorganisation
2025 Section 52(7)(c)
Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.
specified capital asset
1961 Section 10(37A), Explanation
For the purposes of this clause
Incomes not included in total income.
specified class or classes of persons
1961 Section 139B(3)(b)
Scheme for submission of returns through Tax Return Preparers.
2025 Section 264(2)(b)
Scheme for submission of returns through tax return preparers.
Same term in the corresponding section (not paired by the Department)
specified company
1961 Section 10(15B), Explanation(a)
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
Same term in the corresponding section (not paired by the Department)
1961 Section 10(35), Explanation(b)
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
Same term in the corresponding section (not paired by the Department)
1961 Section 80C(8)(vii)
Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund, subscription to certain equity shares or debentures, etc.
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 80DD(4), Explanation(h)
Deduction in respect of maintenance including medical treatment of a dependant who is a person with disability.
2025 Section 127(9)(h)
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 115R(2), Explanation(i)by reference
Tax on distributed income to unit holders.
1961 Section 194K, Explanation 1(b)
Income in respect of units.
1961 Section 194LC(2), Explanation(b)
Income by way of interest from Indian company.
2025 Section 175(11)(b)(ii)(B)
Avoidance of tax by certain transactions in securities.
specified conditions
1961 Section 245MA(5), Explanation(a)
Dispute Resolution Committee.
specified data centre
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
specified date
1961 Section 44AB, Explanation(ii)
Audit of accounts of certain persons carrying on business or profession.
2025 Section 63(5)(a)
Tax audit.
Same term in the corresponding section (not paired by the Department)
1961 Section 92F(iv)
Definitions of certain terms relevant to computation of arm's length price, etc.
2025 Section 173(d)
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 9(1)(i), Explanation 6(d)
Income deemed to accrue or arise in India.
1961 Section 10(23C), proviso 15, Explanation 1
For the purposes of this proviso
Incomes not included in total income.
1961 Section 115-O(7), Explanation(b)
Tax on distributed profits of domestic companies.
1961 Section 115TD(7), Explanation(ii)
Tax on accreted income.
1961 Section 245HA(1), Explanation
For the purposes of this sub-section
Abatement of proceeding before Settlement Commission.
1961 Section 271AAB(3), Explanation(a)
Penalty where search has been initiated.
specified derivative transaction
2025 Section 66(33)
Interpretation.
specified district having a World Heritage Site
1961 Section 80-ID(6)(e)
Deduction in respect of profits and gains from business of hotels and convention centres in specified area.
specified domestic company
1961 Section 115-O(7), Explanation(a)
Tax on distributed profits of domestic companies.
specified electronic goods
2025 Schedule IV, Note 6(c)by reference
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
specified entity
1961 Section 9B(5), Explanation(ii)
Income on receipt of capital asset or stock in trade by specified person from specified entity.
2025 Section 8(6)(a)
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 36(1)(viii), proviso 1, Explanation(a)
Other deductions.
2025 Section 32(e)(A)
Other deductions.
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.
2025 Section 263(9)(c)
Return of income.
specified financial entities
2025 Section 37(7)
For the purposes of this section
Certain deductions allowed on actual payment basis only.
specified financial institution
2025 Section 56(2)(a)
Special provision in case of interest income of specified financial institutions.
specified financial transaction
1961 Section 285BA(3)
For the purposes of sub-section (1)
Obligation to furnish statement of financial transaction or reportable account.
2025 Section 508(3)
In sub-section (1)
Obligation to furnish statement of financial transaction or reportable account.
Same term in the corresponding section (not paired by the Department)
specified foreign company
Tax on certain dividends received from foreign companies.
specified fund
1961 Section 10(4D), Explanation(c)
Incomes not included in total income.
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 10(4D), Explanation(c)
Incomes not included in total income.
2025 Schedule VI, Note 5(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 10(4D), Explanation(c)
Incomes not included in total income.
2025 Schedule VI, Note 6(b)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 10(23FBC), Explanation(a)by reference
Incomes not included in total income.
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 10(23FBC), Explanation(a)by reference
Incomes not included in total income.
2025 Schedule VI, Note 5(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 10(23FBC), Explanation(a)by reference
Incomes not included in total income.
2025 Schedule VI, Note 6(b)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 10(23FF), Explanation(b)by reference
Incomes not included in total income.
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 10(23FF), Explanation(b)by reference
Incomes not included in total income.
2025 Schedule VI, Note 5(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 10(23FF), Explanation(b)by reference
Incomes not included in total income.
2025 Schedule VI, Note 6(b)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 115AD(3), Explanation(d)by reference
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.
2025 Section 210(6)(d)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 56(2)(viib), Explanation(aa)
Income from other sources.
specified income
1961 Section 10(23EE), Explanation(iii)
Incomes not included in total income.
1961 Section 10(42), Explanation
For the purposes of this clause
Incomes not included in total income.
1961 Section 10(46), Explanation
For the purposes of this clause
Incomes not included in total income.
1961 Section 115BBI(2), Explanation
For the purposes of this section
Specified income of certain institutions.
specified income-tax authority
specified knowledge based industry or service
1961 Section 115ACA(1), Explanation(a)
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
2025 Section 193(4)(e)
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)
Specified Mutual Fund
1961 Section 50AA, Explanation(ii)
Special provision for computation of capital gains in case of Market Linked Debenture.
2025 Section 76(5)(b)
Special provision for computation of capital gains in case of Market Linked Debenture.
Same term in the corresponding section (not paired by the Department)
1961 Section 115R(2), Explanation(v)
Tax on distributed income to unit holders.
specified oil exploration business
specified order
1961 Section 245MA(5), Explanation(b)
Dispute Resolution Committee.
Same term in the corresponding section (not paired by the Department)
specified person
1961 Section 9B(5), Explanation(iii)
Income on receipt of capital asset or stock in trade by specified person from specified entity.
2025 Section 8(6)(b)
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 10(23EE), Explanation(iv)
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(iv)
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
Same term in the corresponding section (not paired by the Department)
1961 Section 10(23FE), Explanation 1
For the purposes of this clause
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(23FE), Explanation 1
For the purposes of this clause
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
Same term in the corresponding section (not paired by the Department)
1961 Section 35(2AA), Explanation 2(d)
Expenditure on scientific research.
2025 Section 45(11)(c)
Expenditure on scientific research.
Same term in the corresponding section (not paired by the Department)
1961 Section 89A, Explanation(c)
Relief from taxation in income from retirement benefit account maintained in a notified country.
2025 Section 158(2)(c)
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)
1961 Section 115TD(7), Explanation(iia)
Tax on accreted income.
2025 Section 355(l)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 115TE, Explanationby reference
For the purposes of this section
Interest payable for non-payment of tax by specified person.
2025 Section 355(l)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 115TF(2), Explanationby reference
For the purposes of this section
When specified person is deemed to be assessee in default.
2025 Section 355(l)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 45(4), Explanation 1(i)by reference
Capital gains.
1961 Section 194C(7), Explanation(i)
Payments to contractors.
1961 Section 194S(7), Explanation
For the purposes of this section
Payment on transfer of virtual digital asset.
2025 Section 36(3)(a)
Expenses or payments not deductible in certain circumstances.
2025 Section 67(11)(a)by reference
Capital gains.
In this paragraph
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"
In this paragraph
DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"
specified previous year
1961 Section 271AAA(4), Explanation(b)
Penalty where search has been initiated.
1961 Section 271AAB(3), Explanation(b)
Penalty where search has been initiated.
specified profession
specified provision
2025 Section 355(m)
Interpretation.
specified regulations
1961 Section 9A(9)(e)
Certain activities not to constitute business connection in India.
CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA
Same term in the corresponding section (not paired by the Department)
specified securities
1961 Section 46A, Explanationby reference
For the purposes of this section
Capital gains on purchase by company of its own shares or other specified securities.
2025 Section 69(3)(c)by reference
Capital gains on purchase by company of its own shares or other specified securities.
Same term in the corresponding section (not paired by the Department)
specified security
2025 Section 2(101)(c)(C)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 17(2)(vi), Explanation(a)
"Salary", "perquisite" and "profits in lieu of salary" defined.
2025 Section 17(4)(f)
Perquisite.
Same term in the corresponding section (not paired by the Department)
1961 Section 115WB(1)(d), Explanation(i)
Fringe benefits.
specified senior citizen
1961 Section 194P(2), Explanation(b)
Deduction of tax in case of specified senior citizen.
specified service
1961 Section 10(50), Explanation 2(ii)by reference
Incomes not included in total income.
specified sum
1961 Section 269SS, Explanation(iv)
Mode of taking or accepting certain loans, deposits and specified sum.
2025 Section 189(c)
Interpretation.
Same term in the corresponding section (not paired by the Department)
2025 Section 406(3)
For the purposes of this section
Payment of advance tax by assessee on his own accord.
2025 Section 407(3)
In sub-section (1)
Payment of advance tax by assessee in pursuance of order of Assessing Officer.
2025 Section 407(6)
In sub-section (4)
Payment of advance tax by assessee in pursuance of order of Assessing Officer.
specified territory
1961 Section 90(5), Explanation 2
For the purposes of this section
Agreement with foreign countries or specified territories.
2025 Section 159(9)(b)
Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief.
Same term in the corresponding section (not paired by the Department)
1961 Section 90A(5), Explanation 2(b)
Adoption by Central Government of agreement between specified associations for double taxation relief.
2025 Section 159(9)(b)
Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief.
Same term in the corresponding section (not paired by the Department)
specified undertaking
1961 Section 194K, Explanation 1(c)by reference
Income in respect of units.
speculative transaction
1961 Section 43(5)
Definitions of certain terms relevant to income from profits and gains of business or profession.
2025 Section 66(31)
Interpretation.
Same term in the corresponding section (not paired by the Department)
sponsor
1961 Section 10(4D), Explanation(d)by reference
Incomes not included in total income.
2025 Schedule VI, Note 1(h)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)
stamp duty value
1961 Section 45(5A), Explanation(iii)
Capital gains.
2025 Section 2(105)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 49(6), Explanation
For the purposes of this sub-section
Cost with reference to certain modes of acquisition.
2025 Section 2(105)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 55(2)(ac), Explanation(b), Explanation
For the purposes of this proviso
Meaning of "adjusted", "cost of improvement" and "cost of acquisition".
2025 Section 2(105)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 56(2)(vii), Explanation(f)
Income from other sources.
2025 Section 2(105)General definition
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 2(105)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 80EEA(5)(b)
Deduction in respect of interest on loan taken for certain house property.
2025 Section 2(105)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 194-IA(3), Explanation(c)by reference
Payment on transfer of certain immovable property other than agricultural land.
2025 Section 2(105)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 80-IBA(6)(f)
Deductions in respect of profits and gains from housing projects.
State Bank of India
1961 Section 33ABA(9), Explanation(a)
Site Restoration Fund.
DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD "PROFITS AND GAINS OF BUSINESS OR PROFESSION"
Same term in the corresponding section (not paired by the Department)
State Blood Transfusion Council
1961 Section 80G(2)(a)(iiiha), Explanation(b)
Deduction in respect of donations to certain funds, charitable institutions, etc.
2025 Section 133(7)(d)
Deduction in respect of donations to certain funds, charitable institutions, etc.
Same term in the corresponding section (not paired by the Department)
State financial corporation
1961 Section 36(1)(viia)(d), Explanation(iv)
Other deductions.
2025 Section 66(36)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 43B, Explanation 4(b)
Certain deductions to be only on actual payment.
2025 Section 66(36)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 43D, Explanation(e)
Special provision in case of income of public financial institutions, [***] etc.
2025 Section 66(36)
Interpretation.
Same term in the corresponding section (not paired by the Department)
State Government undertaking
2025 Section 66(34)
Interpretation.
State industrial investment corporation
1961 Section 36(1)(viia)(d), Explanation(v)
Other deductions.
2025 Section 66(35)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 43B, Explanation 4(c)
Certain deductions to be only on actual payment.
2025 Section 66(35)
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 43D, Explanation(f)
Special provision in case of income of public financial institutions, [***] etc.
2025 Section 66(35)
Interpretation.
Same term in the corresponding section (not paired by the Department)
State Pooled Finance Entity
1961 Section 10(15)(vii), Explanation
For the purposes of this sub-clause
Incomes not included in total income.
status
1961 Section 246(6), Explanation
For the purposes of this section
Appealable orders before Joint Commissioner (Appeals).
2025 Section 356(7)
For the purposes of this section and section 357
Appealable orders before Joint Commissioner (Appeals).
Same term in the corresponding section (not paired by the Department)
1961 Section 293A(3), Explanation(b)
Power to make exemption, etc., in relation to participation in the business of prospecting for, extraction, etc., of mineral oils.
2025 Section 527(4)(b)
Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils.
Same term in the corresponding section (not paired by the Department)
step
1961 Section 102(9)
Definitions.
2025 Section 184(10)
Interpretation.
Same term in the corresponding section (not paired by the Department)
strategic disinvestment
1961 Section 72A(1), Explanation(iii)
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
2025 Section 116(3)(c)(i)
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(via)by reference
Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases.
2025 Section 117(3)(h)by reference
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)
1961 Section 79(3), Explanation(ib)by reference
Carry forward and set off of losses in case of certain companies.
2025 Section 119(6)(c)by reference
Carry forward and set off of losses not permissible in certain cases.
Same term in the corresponding section (not paired by the Department)
subsequent appeal before a higher forum
2025 Section 375(7)(c)
Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.
subsidiary
1961 Section 115ACA(1), Explanation(b)by reference
Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
2025 Section 193(4)(f)by reference
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)
1961 Section 10(15B), Explanation(c)
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
subsidiary company
1961 Section 10(15B), Explanation(c)
Incomes not included in total income.
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON-RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
Same term in the corresponding section (not paired by the Department)
Substantial expansion
Special provisions in respect of certain undertakings in North-Eastern States.
2025 Section 143(8)(e)
Special provisions in respect of certain undertakings in North-Eastern States.
Same term in the corresponding section (not paired by the Department)
1961 Section 80-IC(8)(ix)
Special provisions in respect of certain undertakings or enterprises in certain special category States.
substantial interest
2025 Section 355(n)
Interpretation.
substantial renovation and modernisation
1961 Section 80-IA(4), Explanation(iv)(c), Explanation
For the purposes of this sub-clause
Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
successor
1961 Section 170A(3), Explanation(ii)
Effect of order of tribunal or court in respect of business reorganisation.
2025 Section 314(4)(c)
Effect of order of tribunal or court in respect of business reorganisation.
Same term in the corresponding section (not paired by the Department)
successor co-operative bank
1961 Section 44DB(5)(i)
Special provision for computing deductions in the case of business reorganization of co-operative banks.
2025 Section 65(l)
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.
successor entity
2025 Section 66(37)
Interpretation.
successor in business
2025 Section 38(6)(b)
Certain sums deemed as profits and gains of business or profession.
Same term in the corresponding section (not paired by the Department)
supporting manufacturer
1961 Section 80HHC(4C), Explanation(d)
Deduction in respect of profits retained for export business.
supporting software developer
1961 Section 80HHE(5), Explanation(ea)
Deduction in respect of profits from export of computer software, etc.