Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • GST
  • Customs
  • FEMA
  • Companies Law
  • SEBI
  • Insolvency and Bankruptcy
  • Indian Laws
  • Wealth-tax
  • Service Tax
  • Cenvat Credit
  • Central Excise
Topics: ?
Topics / Manual Categories
---- All Topics---- ❯
  • ---- All Topics----
  • Definition / Legal Terminology
  • Income Tax - Ready Reckoner
  • International Taxation
  • Income Tax - Frequently Asked Questions (FAQs)
  • GST Ready Reckoner
  • Handbook on Input Tax Credit - GST (Version 1.0, 2025)
  • Handbook of GST Law & Procedures (CBIC) [October 2024]
  • Model All India GST Audit Manual 2023 [CBIC]
  • Manual for Quality Assurance Review (QAR) and Audit Performance Index (API), 2021 [CBIC]
  • Goods And Services Tax Audit Manual 2019 [CBIC]
  • GST Law and Procedure [January, 2019]
  • GST Frequently Asked Questions (FAQs)
  • Definition / Legal Terminology
  • CBEC's Customs Manual 2025
  • CBEC's Customs Manual 2023
  • CBEC's Customs Manual (OLD)
  • FEMA Ready Reckoner
  • FEMA - FAQ
  • FCRA - Ready Reckoner
  • Companies Law Ready Reckoner
  • Ind AS - Indian Accounting Standards
  • Companies Act, 1956 - Ready Reckoner [OLD]
  • SEBI Ready Reckoner
  • Definition / Legal Terminology and Intorduction
  • Insolvency Resolution And Liquidation For Corporate Persons
  • Indian Laws - General
  • Wealth Tax Law & Procedure
  • Service Tax Practice Manual / Ready Reckoner
  • Taxable Services - As appliable on or before 30-6-2012
  • Taxation of Services an Education Guide by CBEC
  • Central Excise and Service Tax Audit Manual - CBEC
  • Cenvat Credit - Ready Reckoner [OLD]
  • CBEC Manual (OLD)
  • Central Excise Practice Manual (OLD)
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Topic
Showing Records
collapse
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Manuals
Home › Manuals List › Income Tax › Definition / Legal Terminology › This
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Definition / Legal Terminology

Home › Manuals List › Income Tax › Definition / Legal Terminology › This
Back

All Manuals

Showing Results for :
Reset Filters
Showing
Records
Expand Collapse
No Records Found

Definition / Legal Terminology

Home › Manuals List › Income Tax › Definition / Legal Terminology › Definitions › This
Back

Chapters List

Income Tax

Appropriate Fraction

Definitions

Contents
Acts
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Appropriate fraction measures pre-transfer income from a capital asset applicable to charitable or religious purposes.
Appropriate fraction means the fraction representing the extent to which income derived from a transferred capital asset was, immediately before its ... Summary

Topics

Acts Income Tax
Next ➔