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valid certificate
1961 Section 115VX(1)(b)
Determination of tonnage.
2025 Section 227(9)(b)
Computation of tonnage income.
Same term in the corresponding section (not paired by the Department)
Valuation Officer
1961 Section 50C(2), Explanation 1by reference
For the purposes of this section
Special provision for full value of consideration in certain cases.
2025 Section 2(110)General definition
Same term in the corresponding section (not paired by the Department)
2025 Section 2(110)General definition
Same term in the corresponding section (not paired by the Department)
1961 Section 142A(7), Explanationby reference
In this section
Estimation of value of assets by Valuation Officer.
2025 Section 2(110)General definition
Same term in the corresponding section (not paired by the Department)
value
2025 Section 355(o)
Interpretation.
Vault Manager
1961 Section 47(viid), Explanationby reference
For the purposes of this clause
Transactions not regarded as transfer.
venture capital company
1961 Section 10(23F), Explanation(b)
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(23FA), Explanation(b)
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(23FB), Explanation(a)
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 115U(6), Explanation 1by reference
For the purposes of this Chapter
Tax on income in certain cases.
2025 Section 222(8)by reference
For the purposes of this section
Tax on income in case of venture capital undertakings.
Same term in the corresponding section (not paired by the Department)
1961 Section 56(2)(viib), Explanation(b)by reference
Income from other sources.
venture capital fund
1961 Section 10(23F), Explanation(a)
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(23FA), Explanation(a)
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(23FB), Explanation(b)
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 56(2)(viib), Explanation(b)by reference
Income from other sources.
1961 Section 115U(6), Explanation 1by reference
For the purposes of this Chapter
Tax on income in certain cases.
2025 Section 222(8)by reference
For the purposes of this section
Tax on income in case of venture capital undertakings.
venture capital undertaking
1961 Section 10(23F), Explanation(c)
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(23FA), Explanation(c)
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(23FB), Explanation(c)
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 56(2)(viib), Explanation(b)by reference
Income from other sources.
1961 Section 115U(6), Explanation 1by reference
For the purposes of this Chapter
Tax on income in certain cases.
2025 Section 222(8)by reference
For the purposes of this section
Tax on income in case of venture capital undertakings.
video conferencing or video telephony
1961 Section 144B(10), Explanation(v)
Faceless Assessment.
village industries
1961 Section 10(23B), Explanation(ii)by reference
Incomes not included in total income.
1961 Section 10(23BB), Explanationby reference
For the purposes of this clause
Incomes not included in total income.
2025 Schedule III, Note 7(b)by reference
INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
virtual digital asset
1961 Section 2(47A)General definition
2025 Section 2(111)General definition
Paired by the Income Tax Department's correspondence: Reworded · Unreviewed · Compare
virtual digital space
2025 Section 261(j)
Interpretation.