AllABCDEFGHIJKLMNOPQRSTUVWXYZ A AADHAAR OTP AADHAAR OTP (One-Time Password) is a secure, temporary numeric code sent to the mobile number... Learn More → Aadhaar-PAN Linking Aadhaar-PAN linking is the process of connecting an individual’s Permanent Account Number (PAN) with their... Learn More → Accounting Equation The Accounting Equation is the foundational formula of accounting that ensures a company’s financial statements... Learn More → Accounting Period An Accounting Period is the specific time frame for which a business records and reports... Learn More → Accounting Policies Accounting policies refer to the specific principles, rules, methods, and practices that a business follows... Learn More → Accounting Profit Accounting Profit refers to the total earnings of a business as calculated according to standard... Learn More → Accreditation Accreditation in the Indian context refers to a formal recognition given to an organization, institution,... Learn More → Accrued Expenses Accrued Expenses refer to costs or liabilities that a business has incurred but not yet... Learn More → Accrued Income Accrued Income refers to the earnings that a business or individual has earned but has... Learn More → Additional Place of Business An Additional Place of Business refers to any location, other than the main or principal... Learn More → Additives Permitted List The Additives Permitted List refers to the official list of food additives that are approved... Learn More → Advance Pricing Agreement (APA) An Advance Pricing Agreement (APA) is a formal arrangement between a taxpayer and the Indian... Learn More → Advance Ruling Advance Ruling is a formal decision provided by tax authorities in India on specific questions... Learn More → Advance Tax Advance Tax refers to the income tax that must be paid in advance instead of... Learn More → Advertisement Tax Advertisement Tax is a type of levy imposed by local municipal authorities in India on... Learn More → Advocate An Advocate in the Indian context is a legal professional authorized to represent clients in... Learn More → Aggregate Turnover Aggregate Turnover refers to the total value of all taxable supplies, exempt supplies, exports of... Learn More → Agricultural Income Agricultural Income refers to any income earned from agricultural activities carried out on land situated... Learn More → Agricultural Operations Agricultural operations refer to activities related to cultivating land, growing crops, and managing farms, including... Learn More → Allergen An allergen is any substance that can cause an allergic reaction in people who are... Learn More → Allergen Declaration Allergen Declaration refers to the clear identification and listing of specific substances in food products... Learn More → Allowances In the Indian financial and taxation context, allowances refer to specific amounts paid by an... Learn More → Alternative Investment Fund (AIF) Alternative Investment Fund (AIF) refers to a privately pooled investment vehicle in India that collects... Learn More → Alternative Minimum Tax (AMT) Alternative Minimum Tax (AMT) is a special tax provision in India designed to ensure that... Learn More → Amalgamation Amalgamation refers to the process where two or more companies combine to form a new... Learn More → Amended Return An Amended Return in the Indian tax and compliance context refers to a corrected or... Learn More → Amendment In the Indian business and legal context, an Amendment refers to a formal change or... Learn More → Amendment of Registration Amendment of Registration refers to the process of updating or correcting the details in a... Learn More → Amnesty Scheme An Amnesty Scheme in the Indian context refers to a government-initiated program that allows individuals... Learn More → Amortisation Amortisation refers to the gradual reduction of an intangible asset’s value over its useful life.... Learn More → Amortization Amortization refers to the gradual reduction of an intangible asset’s value over its useful life... Learn More → Angel Investor An Angel Investor is an individual who provides financial support to early-stage startups or small... Learn More → Angel Tax Angel Tax refers to the tax imposed on the capital raised by startups or private... Learn More → Annexure III (Form B Conditions) Annexure III (Form B Conditions) refers to a specific set of conditions attached to Form... Learn More → Annual Information Statement The Annual Information Statement (AIS) is a comprehensive summary of a taxpayer's financial transactions for... Learn More → Annual Information Statement (AIS) The Annual Information Statement (AIS) is a comprehensive digital document provided by the Income Tax... Learn More → Annual Return An Annual Return is a mandatory document that every registered business under the Goods and... Learn More → Annual Return (Company Law) An Annual Return (Company Law) is a mandatory filing under the Companies Act, 2013, that... Learn More → Annual Return Filing (under Income Tax) Annual Return Filing under Income Tax refers to the mandatory process of submitting a summary... Learn More → Anti-Profiteering Clause The Anti-Profiteering Clause is a key provision under India's Goods and Services Tax (GST) law.... Learn More → Anti-Profiteering under GST Anti-Profiteering under GST is a regulatory measure introduced by the Indian government to ensure that... Learn More → API (Application Programming Interface) API (Application Programming Interface) is a set of tools and protocols that allow different software... Learn More → Appeal In the Indian financial and legal system, an appeal is a formal request made to... Learn More → Appeal to Supreme Court An Appeal to the Supreme Court is the process by which a party can request... Learn More → Appeals to CIT(A) Appeals to CIT(A) refer to the process of challenging an order or decision made by... Learn More → Appeals to ITAT Appeals to ITAT refer to the process of challenging the decisions made by the Income... Learn More → Appellate Authority In the Indian finance and taxation context, an Appellate Authority is an official or body... Learn More → Approved Gratuity Fund An Approved Gratuity Fund is a retirement benefit scheme set up by an employer to... Learn More → ARN (Application Reference Number) ARN (Application Reference Number) is a unique identification number assigned to every application filed with... Learn More → Artificial Flavors Artificial flavors are chemical substances created to mimic the taste and aroma of natural ingredients.... Learn More → Load More
