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Definitions

Definitions (No. of topics: 488)

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

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Central Excise

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Definitions (No. of topics: 488)

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

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"Strike Price" Defined in Section 97(12) of Finance Act 2004 for Securities Transaction Tax

"Strike Price" is defined under section 97(12) of Chapter VII of the Finance (No. 2) Act, 2004, concerning Securities Transaction Tax. It refers to the price at which an option in securities can be exercised on its expiry date.

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Strike Price

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"Strike Price" Defined in Section 97(12) of Finance Act 2004 for Securities Transaction Tax

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