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of <h1>Income Tax Bill 2025: Key Definitions for Accountants, Capital Gains, Business Trusts, and Digital Assets Explained.</h1> The Income Tax Bill, 2025, defines key terms and expressions relevant to the legislation. It includes definitions for roles such as 'accountant,' 'Additional Commissioner,' and 'Additional Director,' as well as financial concepts like 'advance tax,' 'agricultural income,' and 'amalgamation.' The bill also outlines terms related to business structures, such as 'company,' 'co-operative society,' and 'business trust.' Additionally, it defines various forms of income, capital assets, and the parameters for taxation, including 'long-term capital gain' and 'short-term capital gain.' Other definitions cover legal and administrative roles, financial instruments, and digital assets.
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