https://www.taxtmi.com/acts?id=3147 Definitions central to income-tax law are specified: advance tax; agricultural income including rent, cultivation proceeds and related building use subject to occupancy and municipal-distance criteria; amalgamation requiring vesting of property and liabilities and shareholder continuity; assessee encompassing assessed and deemed persons; block of assets, approved funds, annual value and books of account including digital forms; capital asset with stated exclusions; and charitable purpose with a proviso limiting commercial activities unless ancillary and within a receipts threshold. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 05 Aug 2025 11:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3147 Definitions central to income-tax law are specified: advance tax; agricultural income including rent, cultivation proceeds and related building use subject to occupancy and municipal-distance criteria; amalgamation requiring vesting of property and liabilities and shareholder continuity; assessee encompassing assessed and deemed persons; block of assets, approved funds, annual value and books of account including digital forms; capital asset with stated exclusions; and charitable purpose with a proviso limiting commercial activities unless ancillary and within a receipts threshold. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3147