AllABCDEFGHIJKLMNOPQRSTUVWXYZ D Daily Value (DV) Daily Value (DV) refers to the recommended amount of a nutrient that an average person... Learn More → Dairy Products Standards Dairy Products Standards refer to the set of quality and safety requirements established by Indian... Learn More → Data Confidentiality Data Confidentiality refers to the principle and practice of ensuring that sensitive business, financial, and... Learn More → Date of Transfer The Date of Transfer refers to the specific day when the ownership of a capital... Learn More → Debentures Debentures are a type of long-term debt instrument used by companies in India to raise... Learn More → Debit Note A Debit Note is an important financial document used by businesses in India to officially... Learn More → Deductions (Chapter VIA) Deductions under Chapter VIA of the Income Tax Act, 1961 refer to specific provisions that... Learn More → Deemed Dividend In the Indian taxation system, a deemed dividend refers to certain payments or distributions made... Learn More → Deemed Export Deemed Export is a special category of supply under Indian tax laws where goods supplied... Learn More → Deemed Income Deemed Income refers to income that is not actually received by a taxpayer but is... Learn More → Deferred Revenue Deferred Revenue refers to the advance payments a business receives for goods or services that... Learn More → Deferred Tax Deferred Tax refers to the difference between the income tax payable as per the Income... Learn More → Demand and Recovery Demand and Recovery refer to the process used by Indian tax authorities to claim unpaid... Learn More → Dematerialised Account A Dematerialised Account (commonly known as a Demat Account) is an electronic account that allows... Learn More → Demerger In the Indian business and taxation context, a demerger refers to the process by which... Learn More → Demonetization Demonetization refers to the official process by which a government withdraws the legal tender status... Learn More → Depreciation Depreciation refers to the gradual reduction in the value of a tangible asset over time... Learn More → Design and Development Control Design and Development Control refers to the structured process of planning, reviewing, and managing all... Learn More → Designated Officer A Designated Officer in India is a person officially appointed by a government department or... Learn More → Digital Gold Digital Gold refers to a modern and convenient way of buying and investing in gold... Learn More → Digital Signature Certificate A Digital Signature Certificate (DSC) is an electronic form of a signature used to authenticate... Learn More → Digital Signature Certificate (DSC) A Digital Signature Certificate (DSC) is an electronic form of a signature that is used... Learn More → Direct Tax Code (DTC) The Direct Tax Code (DTC) is a proposed legislation by the Indian government aimed at... Learn More → Dividend Account (in tax context) In the Indian taxation framework, a Dividend Account refers to a specific account maintained by... Learn More → Dividend Distribution Tax Dividend Distribution Tax (DDT) was a tax levied on Indian companies for distributing profits to... Learn More → Dividend Distribution Tax (DDT) Dividend Distribution Tax (DDT) was a tax levied on companies in India when they distributed... Learn More → Dividend Income Dividend Income refers to the earnings received by shareholders from a company’s profits. In the... Learn More → Document Control Document Control refers to the systematic management of documents within an organisation to ensure that... Learn More → Documented Information In the Indian business and compliance landscape, Documented Information refers to all records, documents, and... Learn More → Donations In the Indian context, donations refer to voluntary contributions made by individuals, businesses, or organizations... Learn More → Double Entry Bookkeeping Double Entry Bookkeeping is a systematic accounting method where every financial transaction is recorded in... Learn More → Double Entry System The Double Entry System is a standard method of accounting used widely in India for... Learn More → Double Taxation Avoidance Agreement (DTAA) Double Taxation Avoidance Agreement (DTAA) is a bilateral treaty between India and another country that... Learn More → Drawings Drawings refer to the amount of money or other assets withdrawn by the owner(s) of... Learn More → DSC (Digital Signature Certificate) A Digital Signature Certificate (DSC) is an electronic form of a signature used to authenticate... Learn More → Due Date for ITR Filing The Due Date for ITR Filing refers to the last date by which an individual,... Learn More → Due Date for Tax Audit Report The Due Date for Tax Audit Report in India refers to the last date by... Learn More →
