U
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unabsorbed depreciation
1961 Section 72A(7)(b)
Provisions relating to carry forward and set off of accumulated loss and unabsorbed depreciation allowance in amalgamation or demerger, etc.
2025 Section 116(13)(e)
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(vii)
Carry forward and set off of accumulated loss and unabsorbed depreciation allowance in scheme of amalgamation in certain cases.
2025 Section 117(3)(i)
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 72AB(7)(b)
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)(c)
Carry forward and set off of losses and unabsorbed depreciation in business reorganization of co-operative banks.
Same term in the corresponding section (not paired by the Department)
1961 Section 115BAB(7), Explanationby reference
For the purposes of section 115BAA and this section
Tax on income of new manufacturing domestic companies.
2025 Section 205(5)(b)(iii)by reference
Conditions for tax on income of certain companies and co-operative societies.
Same term in the corresponding section (not paired by the Department)
undertaking
2025 Section 2(35)(i)General definition
Same term in the corresponding section (not paired by the Department)
2025 Section 2(103)(b)(i)General definitionby reference
Same term in the corresponding section (not paired by the Department)
2025 Section 2(35)(i)General definition
Same term in the corresponding section (not paired by the Department)
2025 Section 2(103)(b)(i)General definitionby reference
Same term in the corresponding section (not paired by the Department)
undisclosed income
1961 Section 158B(b)
Definitions.
2025 Section 301(e)
Interpretation.
Same term in the corresponding section (not paired by the Department)
For the purposes of this section
No set off of losses consequent to search, requisition and survey.
1961 Section 271AAA(4), Explanation(a)
Penalty where search has been initiated.
1961 Section 271AAB(3), Explanation(c)
Penalty where search has been initiated.
unit
1961 Section 10(4D), Explanation(f)
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(f)
Incomes not included in total income.
2025 Schedule VI, Note 7by 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(15)(ix), 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(15)(ix), Explanation(b)by reference
Incomes not included in total income.
2025 Schedule VI, Note 7by 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(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(23FBC), Explanation(b)
Incomes not included in total income.
2025 Schedule VI, Note 7by 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 80LA(3), Explanation(d)by reference
Deductions in respect of certain incomes of Offshore Banking Units and International Financial Services Centre.
2025 Section 147(6)(b)by reference
Deductions for income of Offshore Banking Units and Units of International Financial Services Centre.
Same term in the corresponding section (not paired by the Department)
1961 Section 94(8), Explanation(d)
Avoidance of tax by certain transactions in securities.
2025 Section 175(11)(e)
Avoidance of tax by certain transactions in securities.
Same term in the corresponding section (not paired by the Department)
1961 Section 115AB(2), Explanation(b)
Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
2025 Section 208(3)(c)
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 115BAA(4), Explanationby reference
For the purposes of this sub-section
Tax on income of certain domestic companies.
2025 Section 205(5)(b)(iv)by reference
Conditions for tax on income of certain companies and co-operative societies.
Same term in the corresponding section (not paired by the Department)
1961 Section 115BAD(4), Explanationby reference
For the purposes of this sub-section
Tax on income of certain resident co-operative societies.
2025 Section 205(5)(b)(iv)by reference
Conditions for tax on income of certain companies and co-operative societies.
Same term in the corresponding section (not paired by the Department)
1961 Section 115JB(7), Explanation(b)
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)
1961 Section 115JB(7), Explanation(b)
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)
1961 Section 115JF(e)
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)
1961 Section 115JF(e)
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)
1961 Section 115UB(7), Explanation 1(c)
Tax on income of investment fund and its unit holders.
2025 Section 224(10)(c)
Tax on income of investment fund and its unit holders.
Same term in the corresponding section (not paired by the Department)
1961 Section 10AA(10), Explanation 1(v)by reference
Special provisions in respect of newly established Units in Special Economic Zones.
1961 Section 54ED(1), Explanation(iii)by reference
Capital gain on transfer of certain listed securities or unit not to be charged in certain cases.
1961 Section 115-O(8), Explanation(b)
Tax on distributed profits of domestic companies.
1961 Section 115BAC(4), Explanationby reference
For the purposes of this sub-section
Tax on income of individuals, Hindu undivided family and others.
1961 Section 115R(2), Explanation(vi)
Tax on distributed income to unit holders.
1961 Section 194LBB, Explanation(a)by reference
Income in respect of units of investment fund.
unit linked insurance policy
1961 Section 56(2)(xiii), Explanationby reference
For the purposes of this clause
Income from other sources.
2025 Section 92(5)(h)by reference
Income from other sources.
Same term in the corresponding section (not paired by the Department)
1961 Section 10(10D), Explanation 3
For the purposes of this clause
Incomes not included in total income.
Unit Trust of India
1961 Section 115A(1), Explanation(d)
Tax on dividends, royalty and technical service fees in the case of foreign companies.
1961 Section 115AB(2), Explanation(f)
Tax on income from units purchased in foreign currency or capital gains arising from their transfer.
1961 Section 115BBB(2), Explanationby reference
For the purposes of this section
Tax on income from units of an open-ended equity oriented fund of the Unit Trust of India or of Mutual Funds.
1961 Section 115T, Explanation(c)
Unit Trust of India or Mutual Fund to be an assessee in default.
1961 Section 196A(2), Explanation(c)
Income in respect of units of non-residents.
United Linked Insurance Policy
INCOME NOT TO BE INCLUDED IN TOTAL INCOME
units
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
University
1961 Section 35(2AA), Explanation 2(b)by reference
Expenditure on scientific research.
2025 Section 66(40)by reference
Interpretation.
Same term in the corresponding section (not paired by the Department)
1961 Section 32A(2B), Explanation(c)
Investment allowance.
1961 Section 47(ix), Explanation
For the purposes of this clause
Transactions not regarded as transfer.
1961 Section 80QQA(2), Explanation(iii)by reference
Deduction in respect of professional income of authors of text books in Indian languages.
unladen weight
1961 Section 44AE(7), Explanation(a)by reference
Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages.
2025 Section 58(11)(d)by reference
Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.
unlisted public company
1961 Section 47(xiiib), proviso 1(f), Explanationby reference
For the purposes of this clause
Transactions not regarded as transfer.
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
unlisted securities
1961 Section 112(1), Explanation(ab)
Tax on long-term capital gains.
2025 Section 197(6)(c)
Tax on long-term capital gains.
Same term in the corresponding section (not paired by the Department)
urban area
1961 Section 54G(1), Explanation
In this sub-section
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area.
2025 Section 87(5)
For the purposes of this section
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area.
Same term in the corresponding section (not paired by the Department)
1961 Section 54GA(1), Explanation(b)
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.
urban consumers' co-operative society
1961 Section 80P(2), Explanation
For the purposes of this section, an
Deduction in respect of income of co-operative societies.
urban infrastructure
1961 Section 11(5)(ixa), Explanation(c)
Income from property held for charitable or religious purposes.
PERMITTED MODES OF INVESTMENT OR DEPOSITS
Same term in the corresponding section (not paired by the Department)
user
1961 Section 194BA(4), Explanation(c)
Winnings from online games.
user account
1961 Section 194BA(4), Explanation(d)
Winnings from online games.