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Glossary

While dealing with tax issues or planning investments we come across many terms which have a defined meaning but most of us either do not know that meaning or have only a vague idea about those terms.

We have tried here to bring out the defined meaning of different important and frequently used such terms in simple words.

Agricultural Land
Assessment Year
Bonus Shares
Capital Asset
Close Relative as per Companies Act 2013
Equity Oriented Mutual Funds
Exit Load on Mutual Funds
Financial Year/Previous Year
Former or Survivor Basis
Government Securities
Holding period of a Capital Asset
Speculative Transactions
TDS (Tax Deducted at Source)









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