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wealth-tax

1961 Section 40(a)(iia), Explanation

For the purposes of this sub-clause

Amounts not deductible.

wholly for charitable or religious purposes

2025 Section 355(p)

Interpretation.

work

1961 Section 40(a)(ia), Explanation(iv)by reference

Amounts not deductible.

1961 Section 194C(7), Explanation(iv)

Payments to contractors.

1961 Section 194M(2), Explanation(d)by reference

Payment of certain sums by certain individuals or Hindu undivided family.

working partner

1961 Section 40(b), Explanation 4

For the purposes of this clause

Amounts not deductible.

2025 Section 35(e)(v)(B)

Amounts not deductible in certain circumstances.

Same term in the corresponding section (not paired by the Department)

workman

1961 Section 10(10B), Explanation(c)by reference

Incomes not included in total income.

World Bank

1961 Section 80HHBA(4), Explanation(b)

Deduction in respect of profits and gains from housing projects in certain cases.

written down value

1961 Section 43(6)

Definitions of certain terms relevant to income from profits and gains of business or profession.

written down value of the block of assets

1961 Section 32(1)(ii), Explanation 2by reference

For the purposes of this sub-section

Depreciation.

2025 Section 33(12)(d)by reference

Deduction for depreciation.

Same term in the corresponding section (not paired by the Department)

written down value of the block of qualifying assets

1961 Section 115VN, Explanation

For the purposes of this Chapter

Chargeable gains from transfer of tonnage tax assets.

2025 Section 229(10)

For the purposes of this Chapter

Depreciation and gains relating to tonnage tax assets.

Same term in the corresponding section (not paired by the Department)