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Definition / Legal Terminology
Home List Manuals Income Tax ManualDefinition / Legal Terminology This
 

Definition / Legal Terminology

Chapters / List

  1. Aadhaar number
  2. Concepts of ‘accrual’, ‘arises’ and ‘receipt’
  3. Accumulated loss
  4. Actual Cost of Planting
  5. Additional Employee Cost
  6. Additional Employee
  7. Addressee
  8. Adjusted Total Turnover
  9. Adjusted total Income
  10. Adjusted Export Turnover
  11. Adjusted Profits of the business
  12. Advance money received
  13. Advance ruling
  14. "Agent" in relation to a Non-resident
  15. Agent
  16. Agnipath Scheme
  17. Agniveer Corpus Fund
  18. Agreement
  19. Agricultural income
  20. Alternate reporting Entity
  21. Alternate Minimum Tax(AMT)
  22. Amalgamation
  23. Amount of loss incurred by the assessee in the activity of owning and maintaining race horses
  24. Annual value
  25. Anonymous donations
  26. Apparent Consideration
  27. Appellant
  28. Applicant
  29. Application
  30. Appropriate Fraction
  31. Approved Charitable Institution
  32. Approved superannuation fund
  33. Approved gratuity fund
  34. Arm's length price
  35. Arrangement
  36. Assessable
  37. Assessee
  38. Assessing Officer(AO)
  39. Assessment
  40. Asset under management
  41. Assets
  42. Associate
  43. Associated Operation
  44. Associated person
  45. Meaning of Associated Enterprise - Section 92A
  46. Association of persons(AOP)
  47. Authentication
  48. Authorised Representative
  49. Automated Examination tool
  50. Automated Allocation System
  51. Average adjusted total Income
  52. Average rate of income-tax
  53. Award
  54. Balance-sheet
  55. Banking Company
  56. Bareboat charter
  57. Bareboat charter-cum-demise
  58. Benefit
  59. Block of assets
  60. Block Period
  61. Body of individuals(BOI)
  62. Book Profit
  63. Books or books of account
  64. Business Connection
  65. Business Re-organisation
  66. Buy-back
  67. Capital asset
  68. Capital employed in the business of the company
  69. Capital Sum
  70. Carbon Credits
  71. Card game and other game of any sort
  72. Carpet Area
  73. carry out
  74. Cash Credits - Section 68, Unexplained Investments -Section 69, Unexplained Money - Section 69A
  75. CESS
  76. Charitable purpose
  77. Child
  78. "Co-operative Bank and Primary agricultural Credit Society"
  79. Co-operative society
  80. Cold chain facility
  81. Collegium
  82. "Commission" Or "Brokerage"
  83. Company
  84. Company in which the public are substantially interested
  85. expression “compensatory” or “complementary” tax doctrine
  86. Complaint
  87. Computer System
  88. Computer Resource of assessee
  89. Computer Software
  90. Connected person
  91. Consideration for transfer of any immovable property
  92. Consolidated financial Statement
  93. Constituent Entity
  94. Contribution
  95. Contract
  96. contractor
  97. Convergence Date
  98. Convertible foreign exchange
  99. Corpus
  100. Cost of the project
  101. Cost Inflation Index
  102. Cost of Acquisition & Improvement
  103. Cost
  104. Word 'creditworthy'
  105. Culpable mental state
  106. The Cypres doctrine
  107. Date of conversion
  108. Debt
  109. Declarant
  110. Declaration
  111. Deemed dividend
  112. Deemed Substantial Interest in the business
  113. Deemed Ownership - (Section 27)
  114. Demerged Company
  115. Demerger
  116. Dependant
  117. Designated portal
  118. Developed
  119. Digital signature
  120. Director General or Director
  121. Director
  122. Disability
  123. Discount
  124. Dispute Resolution Panel
  125. Disputed Tax
  126. Disputed Penalty
  127. Disputed Interest
  128. Disputed Income
  129. Disputed Fee
  130. Distributed income
  131. Dividend
  132. Dividend income
  133. Documents
  134. Domestic Company
  135. E-Commerce supply or Services
  136. E-commerce operator
  137. E-commerce participant
  138. Electoral Trust
  139. Electric Vehicle
  140. Electronic Commerce
  141. Electronic hardware technology park
  142. Electronic Verification Code
  143. Electronic record
  144. Eligible Company
  145. Eligible Assessee
  146. Eligible Voyage
  147. Eligible issue of Capital
  148. Eligible Start-up
  149. Eligible Transaction
  150. Eligible Business
  151. "Email" or "Electronic mail" and "Electronic mail message
  152. Emoluments
  153. Employer
  154. Enterprise
  155. Entity
  156. Equalisation Levy
  157. Equity
  158. Equity Oriented fund
  159. expressions “erroneous”, “erroneous assessment” and “erroneous judgment”
  160. Erstwhile Public Sector Company
  161. Excess Money
  162. Exchange
  163. Expenditure on Scientific Research
  164. Export Out of India
  165. Export turnover
  166. faceless assessment
  167. factory ship
  168. Fair market value
  169. False entry
  170. Family Pension
  171. Fees for technical services
  172. Film Software
  173. Finance Company
  174. Financial Institution
  175. Firm
  176. fishing vessel
  177. Floor Area ratio
  178. Foreign Institutional Investor
  179. foreign exchange asset
  180. Foreign Employer
  181. Foreign currency
  182. Foreign Project
  183. free trade zone
  184. Frequently Traded Shares
  185. Fringe Benefits
  186. Fund
  187. General Index Register Number
  188. Global Depository Receipts
  189. goods carriage, gross vehicle weight and unladen weight
  190. Group
  191. hash function and hash result
  192. Head Office Expenditure
  193. Heads of Income
  194. Heads of Income Meaning
  195. Hearing
  196. Heavy Goods Vehicle
  197. Definition of "High Court"
  198. higher education
  199. Holding Company
  200. Horse race
  201. Hospital
  202. Housing Project
  203. Housing Finance Company
  204. Hindu undivided family(HUF)
  205. Hundred per cent Export-Oriented Undertaking(100% EOU)
  206. Immovable property
  207. Income-tax authority
  208. Income
  209. Income-Tax
  210. Income by way of stake money
  211. Income Tax Authority complained against
  212. Income from Foreign Sources
  213. Income of the Minor Child
  214. Indexed Cost of any Improvement
  215. Indexed cost of acquisition
  216. India
  217. Indian rate of tax
  218. Indian company
  219. Indirect costs
  220. individual
  221. Industrial Growth Centre
  222. Industrial Undertaking
  223. Information technology service
  224. Information technology software
  225. Infrastructure Capital Fund
  226. Infrastructure facility
  227. Infrastructure capital company
  228. Initial Offer
  229. Insurance
  230. Insurer
  231. Integrated Infrastructure Development Centre
  232. Interest On Securities
  233. Interest
  234. International Transaction  - Section 92B
  235. International Group
  236. International Financial Services Centre
  237. Internet
  238. Invention
  239. Investment income
  240. Investment fund
  241. Investor
  242. Jewellery
  243. Keyman insurance policy
  244. Khadi and Village Industries Commission
  245. Know-how
  246. Last of the Authorisations
  247. Lead Merchant Banker
  248. Legal Representative
  249. legal fiction (deemed)
  250. Liabilities
  251. liable to tax
  252. liquid fund
  253. Loan or Deposit
  254. Long-term Finance
  255. Long-term borrowings
  256. Long-term Capital Gains
  257. Lottery
  258. lump sum
  259. Manufacture or Produce
  260. Market value
  261. Market Linked Debenture
  262. Maximum Marginal Rate
  263. Member of Household
  264. Mineral Oil
  265. Mobile app
  266. Moneys Payable
  267. Multiplex Theatre
  268. Municipal debt securities
  269. Music Software
  270. National Laboratory
  271. Net Consideration
  272. Net Worth
  273. New Ship Or New Aircraft
  274. New Asset
  275. New Machinery Or Plant
  276. Non-resident Indian
  277. A Non-Deliverable forward contract
  278. North-Eastern Region
  279. Meaning of word “Octroi”
  280. Offshore Banking Unit
  281. Ombudsman
  282. Online Sale of Goods and Online Provision of Services
  283. Online
  284. Online Game
  285. Operating ships
  286. Operation relating to prospecting
  287. Option Premium
  288. Option In Securities
  289. Original fund
  290. Over-the-counter derivatives
  291. Overseas Depository Bank
  292. Overseas Financial Organisation
  293. Paid
  294. Parent Entity
  295. Partial partition
  296. Partition
  297. Partner
  298. Partnership
  299. Patent
  300. patented article and patented process
  301. Patentee
  302. Payment has actually been made
  303. Permanent account number under the new series
  304. Permanent account number(PAN)
  305. Permanent Establishment(PE)
  306. Perquisite
  307. Person who has a substantial interest in the company
  308. Person
  309. Person Interested
  310. Meaning of Person responsible for paying
  311. Person located in a notified jurisdictional area
  312. Place of Pilgrimage
  313. Plant
  314. Pleasure craft
  315. Previous year
  316. Primary Co-operative Agricultural and Rural development Bank
  317. Primary Adjustment
  318. Principal Officer
  319. Proceeding
  320. Profession
  321. Professional Services
  322. word “profits”
  323. Profits of the business
  324. Profits in lieu of salary
  325. Property
  326. Public Servant
  327. Qualified Foreign Investor
  328. Qualifying company
  329. Qualifying ship
  330. Quoted Share
  331. Quoted Share or Security
  332. Rate or Rates in force
  333. Rate of Exchange
  334. Rate of tax of the said country
  335. Real time alert
  336. Recognised provident fund
  337. Reconstitution of the Specified Entity
  338. Record Date
  339. Interpretation of the term 'record' [section 263(1)]
  340. Registered account
  341. Registered E-mail address
  342. Registered mobile number
  343. Regular assessment
  344. Regular Income-Tax
  345. Related person
  346. Relative
  347. Relevant previous years
  348. Relevant Assessment Years
  349. Religious purpose
  350. Relocation
  351. Rent
  352. Rental Housing Project
  353. Representative Assessee
  354. Residence in India
  355. Resident
  356. Residential dwelling
  357. Residential Unit
  358. Resultant Fund
  359. Resulting company
  360. Royalty
  361. Meaning of word “royalty”
  362. Rural Area
  363. Safe harbour
  364. Salary
  365. Scientific Research
  366. Seagoing ship
  367. Secondary Adjustment
  368. Securities
  369. Securities Transaction Tax
  370. Securitisation trust
  371. Securitised debt instrument
  372. Security receipt
  373. “Self-generated Goodwill” and “Self-generated Asset”
  374. Senior citizen
  375. Services provided to foreign tourists
  376. Services
  377. Short-term Capital Asset
  378. Short-term capital gain
  379. Slump sale
  380. Small-scale Industrial Undertaking
  381. Software technology park
  382. Sold
  383. Speculative Transaction
  384. Special Economic Zone(SEZ)
  385. Specified Person
  386. Specified Violation
  387. Specified Entity
  388. Specified Foreign Company
  389. Specified Assessee
  390. Specified senior citizen
  391. Specified security
  392. Specified Association
  393. Specified Income
  394. Specified Agreement
  395. Specified knowledge based industry or service
  396. Specified Conditions
  397. Specified Domestic Transaction - Section 92BA
  398. Specified Order
  399. Specified Business
  400. Specified Mutual Fund
  401. Specified sum
  402. Specified class or classes of persons
  403. Specified hurdle rate
  404. Specified Asset
  405. Specified service
  406. Stamp duty value
  407. Step
  408. Strategic disinvestment
  409. Strike Price
  410. sub- contractor
  411. "Subsidiary company" or "Subsidiary"
  412. Substantial Expansion
  413. substantial interest in a concern
  414. Successor in Business
  415. Successor
  416. Supporting software developer
  417. Supporting Manufacturer
  418. Sweat equity shares
  419. Systemic failure
  420. Tax Return Preparer
  421. Tax Arrear
  422. Meaning of term 'Tax'
  423. Tax benefit
  424. Tax advantage
  425. Expression "Tax evasion"
  426. Taxable Securities Transaction
  427. Technician
  428. Telecast Rights
  429. Telegraphic transfer buying rate
  430. Television Software
  431. Television News Software
  432. Temporary Residence
  433. Tonnage tax company
  434. Tonnage Income
  435. Total income
  436. Total turnover
  437. Trading Goods
  438. Transaction
  439. Transfer
  440. Transfer Pricing
  441. Transition Amount
  442. Travel agent
  443. True and first inventor
  444. Trust
  445. Unabsorbed Depreciation
  446. Undertaking
  447. Undisclosed Income
  448. Unit Trust of India
  449. Unit
  450. Unquoted Share and Security
  451. Urban Area
  452. Urban Infrastructure
  453. video conferencing or video telephony
  454. Virtual Digital Asset
  455. Voluntary Contributions
  456. wholesale trading
  457. Work
  458. Written down value
  459. Year of Commercial Production
  460. Zero coupon bond
 
 
 

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