Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Exporters Win: Refund Claim Upheld Despite Document...     TaxTMI    Govt Raises Excise Duty on Petrol and Diesel to Rs....     TaxTMI    Insolvency Professionals Regulations Updated: Time...     TaxTMI    Interactive Flat Panel Displays Clarified:...     TaxTMI    Customs Importers Must Upload Complete E-Sanchit...     TaxTMI    Financial Intermediaries Must Meet Strict...     TaxTMI    SEBI Mandates Standardized System and Network Audit...     TaxTMI    RBI Sets Foreign Portfolio Investment Limits for...     TaxTMI    Data Management Charges Not Taxable as Technical...     TaxTMI    Government Revises Customs Duty Conditions for...     TaxTMI    PAN Card Holders Must Link Aadhaar by December 31,...     TaxTMI    Export Entry Conversion Rules Allow One-Year Window...     TaxTMI    Exporters Get Streamlined Documentation Rules:...     TaxTMI    Taxpayers Can Leverage Section 128A Benefits for...     TaxTMI    Customs Extends Sea Cargo Manifest Electronic...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Definitions
Home List Manuals Income Tax ManualDefinition / Legal TerminologyDefinitions This
 

Definition / Legal Terminology

Definitions

Chapters / List

  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 ruling
  13. Advance money received
  14. Advance tax
  15. Agent
  16. "Agent" in relation to a Non-resident
  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
  41. Assessee-in-default
  42. Assessing Officer(AO)
  43. Assessment
  44. Asset under management
  45. Assets
  46. Associate
  47. Associated Enterprise - Section 92A
  48. Associated Operation
  49. Associated person
  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-cum-demise
  61. Bareboat charter
  62. Belated return
  63. Benefit
  64. Best Judgment Assessment
  65. Block of assets
  66. Block Period
  67. Body of individuals(BOI)
  68. Book Profit
  69. Books or books of account
  70. Business Connection
  71. Business Re-organisation
  72. Buy-back
  73. Capital employed in the business of the company
  74. Capital asset
  75. Capital Sum
  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 Bank and Primary agricultural Credit Society"
  86. Co-operative society
  87. Cold chain facility
  88. Collegium
  89. "Commission" Or "Brokerage"
  90. Company in which the public are substantially interested
  91. Company
  92. Compensatory Or Complementary tax doctrine
  93. Complaint
  94. ​Compounding of an offence
  95. Computer Software
  96. Computer Resource of assessee
  97. Computer System
  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 of Acquisition & Improvement
  111. Cost
  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 General or Director
  134. Director
  135. Disability
  136. Discount
  137. Dispute Resolution Panel
  138. Disputed Fee
  139. Disputed Income
  140. Disputed Interest
  141. Disputed Penalty
  142. Disputed Tax
  143. Distributed income
  144. Dividend income
  145. Dividend
  146. Documents
  147. Domestic Company
  148. ​Double Taxation Avoidance Agreements(DTAA)
  149. E-Commerce supply or Services
  150. E-commerce participant
  151. E-commerce operator
  152. Significant economic presence
  153. Electoral Trust
  154. Electric Vehicle
  155. Electronic record
  156. Electronic Verification Code
  157. Electronic hardware technology park
  158. Electronic Commerce
  159. Eligible Transaction
  160. Eligible Assessee
  161. Eligible Business
  162. Eligible issue of Capital
  163. Eligible Company
  164. Eligible Start-up
  165. Eligible Voyage
  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 Project
  195. Foreign exchange asset
  196. Foreign Employer
  197. Foreign Institutional Investor
  198. Foreign Tax Credit (FTC)
  199. Foreign currency
  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-Tax
  226. Income-tax authority
  227. Income of the Minor Child
  228. Income by way of stake money
  229. Income from Foreign Sources
  230. Income Tax Authority complained against
  231. Income
  232. Indexed Cost of any Improvement
  233. Indexed cost of acquisition
  234. India
  235. Indian rate of tax
  236. Indian company
  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 Transaction  - Section 92B
  253. International Group
  254. International Financial Services Centre
  255. Internet
  256. Invention
  257. Investment income
  258. Investment fund
  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 Capital Gains
  274. Long-term borrowings
  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 Game
  303. Online Sale of Goods and Online Provision of Services
  304. Online
  305. Operating ships
  306. Operation relating to prospecting
  307. Option Premium
  308. Option In Securities
  309. Original fund
  310. Over-the-counter derivatives
  311. Overseas Financial Organisation
  312. Overseas Depository Bank
  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 Establishment(PE)
  324. Permanent account number under the new series
  325. Permanent account number(PAN)
  326. Perquisite
  327. Person Interested
  328. Person who has a substantial interest in the company
  329. Person
  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
  343. Profits in lieu of salary
  344. Profits of the business
  345. Property
  346. Public Servant
  347. Qualified Foreign Investor
  348. Qualifying company
  349. Qualifying ship
  350. Quoted Share
  351. Quoted Share or Security
  352. Rate of tax of the said country
  353. Rate of Exchange
  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 account
  362. Registered mobile number
  363. Registered E-mail address
  364. Regular assessment
  365. Regular Income-Tax
  366. Related person
  367. Relative
  368. Relevant Assessment Years
  369. Relevant previous years
  370. Religious purpose
  371. Relocation
  372. Rent
  373. Rental Housing Project
  374. Representative Assessee
  375. Residence in India
  376. Resident
  377. Non-resident Indian(NRI)
  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
  406. Speculative Transaction
  407. Special Economic Zone(SEZ)
  408. Specified hurdle rate
  409. Specified service
  410. Specified fund
  411. Specified Association
  412. Specified Agreement
  413. Specified Business
  414. Specified Entity
  415. Specified Domestic Transaction - Section 92BA
  416. Specified Violation
  417. Specified knowledge based industry or service
  418. Specified Mutual Fund
  419. Specified Foreign Company
  420. Specified Assessee
  421. Specified Income
  422. Specified Asset
  423. Specified Person
  424. Specified senior citizen
  425. Specified Conditions
  426. Specified Order
  427. Specified sum
  428. Specified class or classes of persons
  429. Specified security
  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. Word 'Tax'
  445. ​Tax Collected at Source
  446. Tax benefit
  447. Tax Return Preparer
  448. Tax advantage
  449. Tax Arrear
  450. Tax evasion
  451. Taxable Securities Transaction
  452. ​TDS certificate
  453. TDS return
  454. Technician
  455. Telecast Rights
  456. Telegraphic transfer buying rate
  457. Television News Software
  458. Television Software
  459. Temporary Residence
  460. Tonnage tax company
  461. Tonnage Income
  462. Total turnover
  463. Total income
  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
  477. Unit Trust of India
  478. Unquoted Share and Security
  479. Urban Area
  480. Urban Infrastructure
  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
 
 
 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Tax Pro Navigates Complex ITC Return Challenges with Strategic Documen...
F: Tax Implications Revealed: Printer Rental Charges Trigger Dual TDS Cal...
F: Scrap Metal Sales in SEZ: Unraveling TDS Complexities Under IGST and C...
F: GST Audit Notice Timelines: No Strict Deadline for ADT-01 Issuance Und...
A: Digital Signatures and Director IDs Mandatory for OPC Annual Returns t...
A: Input Tax Credit for Commercial Properties Depends on Functional Neces...
A: Postal Import Regulations 2025 Streamline Cross-Border Shipping Protoc...
A: Customs Brokers: Navigating Global Trade Complexities with Expert Docu...
A: Customs Brokers Navigate Complex Import-Export Regulations Through Lic...
A: Freight Forwarders: Essential Logistics Experts Bridging Global Trade ...
A: Comprehensive Labeling Rules for Pre-Packaged Fertilizers Ensure Consu...
A: Comprehensive Fertilizer Import Guidelines Streamline Agricultural Tra...
A: Fertilizer Import Dynamics: Balancing Global Supply, Domestic Needs, a...
A: Comprehensive Regulatory Framework Ensuring Quality, Distribution, and...
A: Customs Authority Launches NIRYAT SAMVAAD: Monthly Grievance Platform ...
H: Minor Invoice Number Mismatch Does Not Justify Penalty: Technical Erro...
H: Procedural Fairness Prevails: Appeal Reinstated After Violation of Nat...
H: GST Registration Cancellation Overturned: Procedural Flaws and Lack of...
H: Taxpayers Can File Delayed GST Returns After Paying Interest, Court Al...
H: Tax Refund Claim Validated: Department Must Process Refund When No App...
H: Appeal Reinstated: Authorized Signatory Validated, Procedural Fairness...
H: Tax Credit Dispute Resolved: Taxpayer's Genuine Error Recognized, Rect...
H: Income Tax Reassessment Invalidated: AO Fails to Provide Substantive E...
H: ITAT Grants Tax Deductions for CSR Expenses, Directs Reassessment of T...
H: Faceless Assessment Scheme: NFeAC Lacks Jurisdiction for Notices Issue...
H: Taxpayer Wins Major Relief: Multiple Expense Disallowances Deleted Bas...
H: Company Director Wins Tax Battle: Share Premium Valuation Upheld, No A...
H: Strict 90-Day Time Limit for Customs Broker Show Cause Notices Invalid...
H: Capital Reduction Scheme Validated: 99.92% Shareholder Approval Confir...
H: Legal Heir's Rights Upheld: PMLA Proceeding Continues After Appellant'...