AllABCDEFGHIJKLMNOPQRSTUVWXYZ C Calorific Value Calorific Value refers to the amount of energy or heat produced when a specific quantity... Learn More → Cancellation of Registration Cancellation of Registration refers to the process of officially removing a business's GST (Goods and... Learn More → Capital Account A Capital Account refers to the section of a business's financial records that tracks the... Learn More → Capital Account Transactions (FEMA/Tax) In the Indian context, Capital Account Transactions refer to any transaction that leads to a... Learn More → Capital Asset A Capital Asset in the Indian taxation context refers to any property—movable or immovable, tangible... Learn More → Capital Expenditure Capital Expenditure, commonly referred to as CapEx, is the money a business spends to acquire,... Learn More → Capital Gains Capital Gains refer to the profit earned from the sale of a capital asset such... Learn More → Capital Loss Capital Loss refers to the loss incurred when a capital asset—such as property, shares, or... Learn More → Capital Reserve A Capital Reserve is a type of reserve created from a company’s capital profits rather... Learn More → Carbohydrate Content Carbohydrate content refers to the amount of carbohydrates present in a food product, usually measured... Learn More → Carry Forward of Losses Carry Forward of Losses is a provision under Indian income tax laws that allows individuals... Learn More → Case Laws In the Indian context, Case Laws refer to the collection of judicial decisions made by... Learn More → Cash Accounting Cash Accounting is a simple method of recording business transactions where income is recorded only... Learn More → Cash Book A Cash Book is a financial journal used to record all cash and bank transactions... Learn More → Cash Credit Cash Credit is a short-term financing facility provided by banks to businesses, allowing them to... Learn More → Cash Discount A Cash Discount is a financial incentive offered by a seller to encourage buyers to... Learn More → Cash Flow Statement A Cash Flow Statement is a key financial report that shows how cash moves in... Learn More → Cash Reserve Ratio Cash Reserve Ratio (CRR) is the minimum percentage of a commercial bank's total deposits that... Learn More → Casual Taxable Person A Casual Taxable Person is an individual or business entity in India that occasionally undertakes... Learn More → Category I Laboratory A Category I Laboratory refers to a type of food testing laboratory recognized under the... Learn More → Category II Laboratory A Category II Laboratory refers to a type of food testing lab recognized under the... Learn More → Category III Laboratory A Category III Laboratory in India refers to a food testing laboratory that is recognized... Learn More → Central Board of Direct Taxes The Central Board of Direct Taxes (CBDT) is the apex policy‑making body that administers India’s... Learn More → Central Board of Direct Taxes (CBDT) The Central Board of Direct Taxes (CBDT) is a key government authority in India responsible... Learn More → Central Excise Duty Central Excise Duty was a form of indirect tax levied by the Central Government of... Learn More → Central License (Form B) The Central License (Form B) is an official approval issued by the Food Safety and... Learn More → Central Licensing Authority Central Licensing Authority refers to the designated government body responsible for issuing and managing licenses... Learn More → Central Sales Tax Central Sales Tax (CST) is a tax levied by the Central Government of India on... Learn More → Central Sales Tax (CST) Central Sales Tax (CST) is a tax levied by the Central Government of India on... Learn More → Cereals and Cereal Products Standards Cereals and Cereal Products Standards refer to the specific quality, safety, and labeling requirements established... Learn More → Certificate of Incorporation (for PAN/GST) A Certificate of Incorporation is an official document issued by the Ministry of Corporate Affairs... Learn More → Certificate Validity Certificate Validity refers to the specific period during which a certification—such as ISO, GST registration,... Learn More → Certification Audit A Certification Audit is a formal process conducted by an accredited third-party body to evaluate... Learn More → Certification Body A Certification Body is an authorized organization that assesses and verifies whether a company, product,... Learn More → Certification Cost Certification Cost refers to the total money a business in India spends to obtain and... Learn More → Cess Cess is a type of tax in India that is levied by the government for... Learn More → Cess under GST Cess under GST is an additional tax levied on certain goods and services over and... Learn More → CGST CGST stands for Central Goods and Services Tax. It is a component of the Goods... Learn More → Challan A Challan in the Indian financial and taxation context is a formal document or receipt... Learn More → Challan 280 Challan 280 is an official form issued by the Income Tax Department of India used... Learn More → Challan Identification Number A Challan Identification Number (CIN) is a unique number generated when a taxpayer makes a... Learn More → Change Management Change Management refers to the structured approach a business takes to transition from its current... Learn More → Chapter VI A Deductions Chapter VI A Deductions refer to a group of income tax deductions available under the... Learn More → Charitable Trust A Charitable Trust in the Indian context refers to a legal arrangement where a person... Learn More → Chart of Accounts A Chart of Accounts (COA) is a structured list of all the accounts used by... Learn More → Chartered Accountant A Chartered Accountant (CA) is a certified finance professional in India who is trained and... Learn More → Chartered Accountant (CA) A Chartered Accountant (CA) is a certified finance and accounting professional in India, regulated by... Learn More → Circulars Circulars are official communications issued by government departments or tax authorities in India to clarify,... Learn More → Closing Stock Closing Stock refers to the value of unsold goods or inventory that a business holds... Learn More → Clubbing of Income Clubbing of Income refers to a provision in the Indian Income Tax Act that requires... Learn More → Load More
