Tax Glossary
- Advance Tax
- Agricultural Income
- Assessment Officer (AO)
- Advance Ruling
- Assessment Order
- Adjusted Gross Total Income (AGTI)
- Best Judgment Assessment
- Business Income
- Business Loss
- Bonus
- Annual Information Statement
- Basic Salary
- Balance Sheet
- Banking Cash Transaction Tax (BCTT)
- Book Profit
- Beneficiary Tax
- Black Money
- Beneficial Owner
- Business Expenditure
- Business Deductions
- Compounding of an Offence
- Computation of Income
- Charitable Contributions
- Capital Asset
- Commodity Transaction Tax (CTT)
- Capital Gains Tax
- Centralized Processing Centre (CPC)
- Capital Gains
- Capital Expenditure
- Central Board of Direct Taxes (CBDT)
- Capital Loss
- Collection and Recovery of Tax
- Cost Inflation Index (CII)
- Contingent Liability
- Charitable Trust
- Clubbing of Income
- Capital Receipts
- Cash Transaction Tax (CTT)
- Cooperative Society
- Carry Forward and Set Off of Losses
- Capital Receipts
- Deduction
- Director's Remuneration
- Digital Signature Certificate (DSC)
- Dividend Income
- Deemed Owner
- Digital Equalization Levy (DEL)
- Deemed Dividend
- Dividend Distribution Tax (DDT)
- Double Taxation Avoidance Agreement (DTAA)
- Disallowance
- Due Date
- Dispute Resolution Panel (DRP)
- Date of Assessment
- Depreciation
- Deduction at Source (TDS)
- Capital Receiptsa Double Taxation Relief (DTR)
- Deemed Income
- Dividend Stripping
- Deferred Tax Asset (DTA)
- Exemption
- Equity-Linked Savings Scheme (ELSS)
- Ex-patriate Taxation
- External Commercial Borrowings (ECB)
- Excessive Deductions
- E-filing
- Employee Stock Option Plan (ESOP)
- Expenditure Audit
- Estimated Income
- Exempt Income
- Equalization Levy
- Excise Duty
- Estate Duty
- Faceless Assessment
- Fiscal Year
- Financial Year (FY)
- Form 26AS
- Form 15G and Form 15H
- Firm
- Fringe Benefit Tax (FBT)
- Family Pension
- Foreign Account Tax Compliance Act (FATCA)
- Foreign Tax Credit (FTC)
- Form 16
- Firm Registration Number (FRN)
- Fair Market Value (FMV)
- Gross Total Income
- Goods and Services Tax (GST)
- General Anti-Avoidance Rule (GAAR)
- Gift Deed
- Group Gratuity Scheme
- Gift Tax
- Gross Annual Value (GAV)
- Gold Monetization Scheme
- Gross Receipts
- Gratuity
- Gift-in-Kind
- Goods and Services Tax Identification Number (GSTIN)
- General Reserve
- House Property
- Home Loan
- Housing Loan Interest Deduction
- HUF Partition
- HUF Pan Card
- HUF (Hindu Undivided Family)
- House Rent Allowance (HRA)
- Hindu Undivided Family (HUF) Taxation
- House Property Income Tax Return
- Home Loan Principal Deduction
- High-Value Transactions
- Holding Period
- Head of Income
- House Property Taxation
- Income Tax
- Income Tax Department
- Inheritance Tax
- Intra-group Transactions
- Income Tax Slab
- Individual Taxpayer
- Income Tax Act
- Income from Other Sources (IFOS)
- Input Tax Credit (ITC)
- International Taxation
- Income Tax Return (ITR)
- Interest Income
- Income Splitting
- Interest on Tax Refund
- Jurisdictional Income Tax Appellate Tribunal (ITAT)
- Joint Ownership
- Joint Venture (JV)
- Karta
- Keyman Insurance
- Know Your Customer (KYC)
- Long-Term Capital Gains (LTCG)
- Leave Travel Allowance (LTA)
- Loss Adjustment
- Local Authority
- Limited Liability Partnership (LLP)
- Listed Company
- Maternity Leave Benefit
- Mutual Funds
- Monetary Limit
- Merger and Acquisition (M&A)
- Minimum Alternative Tax (MAT)
- Maintenance Allowance
- Minor's Income
- Money Laundering
- Municipal Tax
- Medical Allowance
- Minimum Alternate Tax Credit (MAT Credit)
- Non-Resident Indian (NRI)
- National Pension System (NPS)
- Non-Residential Property
- Net Taxable Income
- Non-Obstante Clause
- Non-Residential Taxpayer
- Notice of Demand
- Non-Taxable Income
- Notification
- Ordinary Resident
- Other Sources of Income
- Non-Residential Property
- Outstanding Tax Demand
- Overseas Citizen of India (OCI)
- PAN Card (Permanent Account Number)
- Preventive Detention
- Payment Voucher (Challan 280)
- Profits and Gains of Business or Profession
- Presumptive Taxation Scheme
- Penalty
- Permanent Establishment (PE)
- Principal Chief Commissioner of Income Tax (Pr. CCIT)
- Provisional Assessment
- Property Tax
- Prescribed Authority
- Quarterly Tax Payments
- Quoting PAN (Permanent Account Number)
- Residential Status
- Rectification Request
- Residential Property
- Rebate
- Reserve Bank of India (RBI)
- Risk Assessment
- Rebate
- Reserve Bank of India (RBI)
- Risk Assessment
- Salary Income
- Senior Citizen
- Stamp Duty
- Service Tax
- Securities Transaction Tax (STT)
- Specified Domestic Transaction (SDT)
- Standard Deduction
- Surcharge
- Self-Assessment Tax
- Short-Term Capital Gains (STCG)
- Section 80C Deductions
- Savings Account Interest
- Tax Deducted at Source (TDS)
- Tax Audit
- Tax Planning
- Taxable Event
- Taxable Income
- Tax Evasion
- Tax Refund
- Tax Deductions
- Transfer Pricing
- Tax Filing Deadline
- Taxpayer Identification Number (TIN)
- Unit Linked Insurance Plan (ULIP)
- Union Budget
- Updated Return
- Undisclosed Income
- Underreporting of Income
- VAT (Value Added Tax)
- Verification of Income Tax Return
- Vivad Se Vishwas Scheme
- Voluntary Disclosure of Income
- Wealth Tax
- Withholding Tax
- Working Capital
