T
46 terms · Find a term
tax
1961 Section 2(43)General definition
2025 Section 2(106)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 115W(b)
Definitions.
tax advantage
2025 Section 234(3)
For the purposes of this section
Avoidance of tax and exclusion from tonnage tax scheme.
Same term in the corresponding section (not paired by the Department)
tax benefit
1961 Section 102(10)
Definitions.
2025 Section 184(11)
Interpretation.
Same term in the corresponding section (not paired by the Department)
tax credit certificate
1961 Section 2(43A)General definition
tax due
1961 Section 179(2), Explanation
For the purposes of this section
Liability of directors of private company.
Same term in the corresponding section (not paired by the Department)
1961 Section 167C, Explanation
For the purposes of this section
Liability of partners of limited liability partnership in liquidation.
tax due on the returned income
Same term in the corresponding section (not paired by the Department)
tax paid
2025 Section 423(4)(d)
Interest for defaults in furnishing return of income.
Tax Recovery Officer
1961 Section 2(44)General definition
2025 Section 2(107)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
Tax Return Preparer
1961 Section 139B(3)(a)
Scheme for submission of returns through Tax Return Preparers.
2025 Section 264(2)(a)
Scheme for submission of returns through tax return preparers.
Same term in the corresponding section (not paired by the Department)
tax treaty
1961 Section 102(11)
Definitions.
2025 Section 184(12)
Interpretation.
Same term in the corresponding section (not paired by the Department)
tax year
taxable banking transaction
1961 Section 36(1)(viiia)(xiii), Explanationby reference
For the purposes of this clause
Other deductions.
taxable commodities transaction
1961 Section 36(1)(viiia)(xvi), Explanationby reference
For the purposes of this clause
Other deductions.
2025 Section 66(38)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
taxable securities transaction
1961 Section 36(1)(viiia)(xv), Explanationby reference
For the purposes of this clause
Other deductions.
2025 Section 66(39)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.
Tea Board
1961 Section 33AB(9), Explanation(b)
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)
1961 Section 32AB(2)(iv)
Investment deposit account.
technician
1961 Section 80RRA(2), Explanation(c)
Deduction in respect of remuneration received for services rendered outside India.
telecast rights
1961 Section 80HHF(6), Explanation(g)
Deduction in respect of profits and gains from export or transfer of film software, etc.
television news software
1961 Section 80HHF(6), Explanation(h)
Deduction in respect of profits and gains from export or transfer of film software, etc.
television software
1961 Section 80HHF(6), Explanation(i)
Deduction in respect of profits and gains from export or transfer of film software, etc.
ten per cent of his total income
the relevant amount of distributions of dividends
1961 Section 236A(2), Explanationby reference
In sub-section (2) of this section and in section 280ZB
Relief to certain charitable institutions or funds in respect of certain dividends.
the specified income
1961 Section 10(39), Explanation
For the purposes of this clause
Incomes not included in total income.
the sum payable
2025 Section 37(8)
For the purposes of sub-section (2)(a)
Certain deductions allowed on actual payment basis only.
Theme Park
1961 Section 80-IC(8)(x)
Special provisions in respect of certain undertakings or enterprises in certain special category States.
through
time deposits
1961 Section 80TTA(2), Explanation
For the purposes of this section
Deduction in respect of interest on deposits in savings account.
Same term in the corresponding section (not paired by the Department)
1961 Section 194A(3), Explanation 1
For the purposes of clauses (i), (vii) and (viia)
Interest other than "Interest on securities".
tonnage income
1961 Section 115V(j)
Definitions.
2025 Section 235(k)
Interpretation.
Same term in the corresponding section (not paired by the Department)
tonnage tax activities
1961 Section 115V(k)
Definitions.
2025 Section 235(l)
Interpretation.
Same term in the corresponding section (not paired by the Department)
tonnage tax business
2025 Section 235(m)
Interpretation.
tonnage tax company
1961 Section 115V(l)
Definitions.
2025 Section 235(n)
Interpretation.
Same term in the corresponding section (not paired by the Department)
tonnage tax scheme
1961 Section 115V(m)
Definitions.
2025 Section 235(o)
Interpretation.
Same term in the corresponding section (not paired by the Department)
total income
1961 Section 2(45)General definition
2025 Section 2(108)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
total 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.
town
1961 Section 80G(2)(a)(iiih), Explanation
For the purposes of this sub-clause
Deduction in respect of donations to certain funds, charitable institutions, etc.
tractor
1961 Section 32(1)(ii), proviso 4, Explanation(b)by reference
Depreciation.
trading goods
1961 Section 80HHC(3), Explanation(f)
Deduction in respect of profits retained for export business.
Trading House Certificate
1961 Section 80HHC(4C), Explanation(c)
Deduction in respect of profits retained for export business.
transaction
1961 Section 92F(v)
Definitions of certain terms relevant to computation of arm's length price, etc.
2025 Section 173(e)
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)(iii)by reference
Special measures in respect of transactions with persons located in notified jurisdictional area.
transfer
1961 Section 2(47)General definition
2025 Section 2(109)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
1961 Section 63(b)
"Transfer" and "revocable transfer" defined.
2025 Section 98(a)
"Transfer" and "revocable transfer" defined.
Same term in the corresponding section (not paired by the Department)
Transfer Pricing Officer
1961 Section 92CA(12), Explanation
For the purposes of this section
Reference to Transfer Pricing Officer.
Same term in the corresponding section (not paired by the Department)
1961 Section 263(1), Explanation 3by reference
For the purposes of this section
Revision of orders prejudicial to revenue.
2025 Section 377(8)(b)by reference
Revision of orders prejudicial to revenue.
Same term in the corresponding section (not paired by the Department)
transition amount
1961 Section 115JB(2C), Explanation(iii)
Special provision for payment of tax by certain companies.
Special provision for minimum alternate tax and alternate minimum tax
Same term in the corresponding section (not paired by the Department)
travel agent
1961 Section 80HHD(7), Explanation(a)
Deduction in respect of earnings in convertible foreign exchange.
Tribunal
1961 Section 79(3), Explanation(ii)by reference
Carry forward and set off of losses in case of certain companies.
2025 Section 119(6)(d)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)
1961 Section 115JB(2), Explanation 1(iih), Explanation(ii)by reference
Special provision for payment of tax by certain companies.
2025 Section 206(1)(t)(vii)by reference
Special provision for minimum alternate tax and alternate minimum tax
Same term in the corresponding section (not paired by the Department)
true and first inventor
1961 Section 80RRB(4), Explanation(h)by reference
Deduction in respect of royalty on patents.
2025 Section 152(8)(h)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(i)by reference
Tax on income from patent.
2025 Section 194(2)(m)by reference
Tax on certain incomes.
Same term in the corresponding section (not paired by the Department)
trust
1961 Section 10(4D), Explanation(e)
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 115UB(7), Explanation 1(b)
Tax on income of investment fund and its unit holders.
2025 Section 224(10)(b)
Tax on income of investment fund and its unit holders.
Same term in the corresponding section (not paired by the Department)
1961 Section 13(11), Explanation 1
For the purposes of sections 11, 12, 12A, 12AA, 12AB and this section
Section 11 not to apply in certain cases.
1961 Section 56(2)(viib), Explanation(ab)
Income from other sources.