104 definitions · from the department’s table

Section 2, definition by definition.

Definitions stayed in section 2, but in alphabetical order, so every clause number changed. “Assessment year” and “previous year” have no counterpart: the 2025 Act uses one term, “tax year”, defined in section 3.

104 definitions

Income-tax Act, 1961	Income-tax Act, 2025
2(1)“advance tax”	Section 2(4) “advance tax”
2(1A)“agricultural income”	Section 2(5) “agricultural income”
2(1B)“amalgamation”	Section 2(6) “amalgamation”
2(1C)“Additional Commissioner”	Section 2(2) “Additional Commissioner”
2(1D)“Additional Director”	Section 2(3) “Additional Director”
2(2)“annual value”	Section 2(7) “annual value”
2(3)	No counterpart in the 2025 Act
2(4)“Appellate Tribunal”	Section 2(8) “Appellate Tribunal”
2(5)“approved gratuity fund”	Section 2(9) “approved gratuity fund”
2(6)“approved superannuation fund”	Section 2(10) “approved superannuation fund”
2(7)“assessee”	Section 2(11) “assessee”
2(7A)“Assessing Officer”	Section 2(12) “Assessing Officer”
2(8)“assessment”	Section 2(13) “assessment”
2(9)Assessment year	No counterpart in the 2025 Act
2(9A)“Assistant Commissioner”	Section 2(14) “Assistant Commissioner”
2(9B)“Assistant Director”	Section 2(15) “Assistant Director”
2(10)“average rate of income-tax”	Section 2(16) “average rate of income-tax”
2(11)“block of assets”	Section 2(17) “block of assets”
2(12)“Board”	Section 2(18) “Board”
2(12A)“books or books of account”	Section 2(19) “books or books of account”
2(13)“business”	Section 2(20) “business”
2(13A)“business trust”	Section 2(21) “business trust”
2(14)“capital asset”	Section 2(22) “capital asset”
2(15)“charitable purpose”	Section 2(23) “charitable purpose”
2(15)“charitable purpose”	Section 346 Restriction on commercial activities by registered non-profit organisation, carrying out advancement of any other object of general public utility
2(15)“charitable purpose”	Section 355 Interpretation
2(15A)“Chief Commissioner”	Section 2(24) “Chief Commissioner”
2(15B)“child”	Section 2(25) “child”
2(16)“Commissioner”	Section 2(26) “Commissioner”
2(16A)“Commissioner (Appeals)”	Section 2(27) “Commissioner (Appeals)”
2(17)“company”	Section 2(28) “company”
2(18)“company in which the public are substantially interested”	Section 2(29) “company in which the public are substantially interested”
2(19)“co-operative society”	Section 2(32) “co-operative society”
2(19A)“Deputy Commissioner”	Section 2(36) “Deputy Commissioner”
2(19AA)“demerger”	Section 2(35) “demerger”
2(19AAA)“demerged company”	Section 2(34) “demerged company”
2(19B)“Deputy Commissioner (Appeals)”	No counterpart in the 2025 Act
2(19C)“Deputy Director”	Section 2(37) “Deputy Director”
2(20)“director”, “manager” and “managing agent”	Section 2(38) “director” and “manager”
2(21)“Director General or Director”	Section 2(39) “Director General or Director”
2(22)“dividend”	Section 2(40) “dividend”
2(22A)“domestic company”	Section 2(42) “domestic company”
2(22AA)“document”	Section 2(41) “document”
2(22AAA)“electoral trust”	Section 2(43) “electoral trust”
2(22B)“fair market value”	Section 2(44) “fair market value”
2(23)(i)“firm”	Section 2(45) “firm”
2(23)(ii)“partner”	Section 2(74) “partner”
2(23)(iii)“partnership”	Section 2(75) “partnership”
2(23A)“foreign company”	Section 2(46) “foreign company”
2(23B)“fringe benefits”	No counterpart in the 2025 Act
2(23C)“hearing”	Section 2(48) “hearing”
2(24)“income”	Section 2(49) “income”
2(25)“Income-tax Officer”	Section 2(51) “Income-tax Officer”
2(25A)“India”	Section 2(52) “India”
2(26)“Indian company”	Section 2(53) “Indian company”
2(26A)“infrastructure capital company”	Section 2(55) “infrastructure capital company”
2(26B)“infrastructure capital fund”	Section 2(56) “infrastructure capital fund”
2(27)	No counterpart in the 2025 Act
2(28)“Inspector of Income-tax”	Section 2(57) “Inspector of Income-tax”
2(28A)“interest”	Section 2(59) “interest”
2(28B)“interest on securities”	Section 2(60) “interest on securities”
2(28BB)“insurer”	Section 2(58) “insurer”
2(28C)“Joint Commissioner”	Section 2(62) “Joint Commissioner”
2(28CA)“Joint Commissioner (Appeals)”	Section 2(63) “Joint Commissioner (Appeals)”
2(28D)“Joint Director”	Section 2(64) “Joint Director”
2(29)“legal representative”	Section 2(65) “legal representative”
2(29A)“liable to tax”	Section 2(66) “liable to tax”
2(29AA)“long-term capital asset”	Section 2(67) “long-term capital asset”
2(29B)“long-term capital gain”	Section 2(68) “long-term capital gain”
2(29BA)“manufacture”	Section 2(69) “manufacture”
2(29C)“maximum marginal rate”	Section 2(70) “maximum marginal rate”
2(29D)“National Tax Tribunal”	No counterpart in the 2025 Act
2(30)“non-resident”	Section 2(72) “non-resident”
2(31)“person”	Section 2(77) “person”
2(32)“person who has a substantial interest in the company”	Section 2(79) “person who has a substantial interest in the company”
2(33)“prescribed”	Section 2(80) “prescribed”
2(34)“previous year”	No counterpart in the 2025 Act
2(34A)“Principal Chief Commissioner of Income-tax”	Section 2(81) “Principal Chief Commissioner”
2(34B)“Principal Commissioner of Income-tax”	Section 2(82) “Principal Commissioner”
2(34C)“Principal Director of Income-tax”	Section 2(83) “Principal Director”
2(34D)“Principal Director General of Income-tax”	Section 2(84) “Principal Director General”
2(35)“principal officer”	Section 2(85) “Principal Officer”
2(36)“profession”	Section 2(86) “profession”
2(36A)“public sector company”	Section 2(88) “public sector company”
2(37)“public servant”	Section 2(89) “public servant”
2(37A)“rate or rates in force” or “rates in force”	Section 2(90) “rate or rates in force” or “rates in force”
2(38)“recognised provident fund”	Section 2(91) “recognised provident fund”
2(39)	No counterpart in the 2025 Act
2(40)“regular assessment”	Section 2(93) “regular assessment”
2(41)“relative”	Section 2(94) “relative”
2(41A)“resulting company”	Section 2(97) “resulting company”
2(42)“resident”	Section 2(96) “resident”
2(42A)“short-term capital asset”	Section 2(101) “short-term capital asset”
2(42B)“short-term capital gain”	Section 2(102) “short-term capital gain”
2(42C)“slump sale”	Section 2(103) “slump sale”
2(43)“tax”	Section 2(106) “tax”
2(43A)“tax credit certificate”	No counterpart in the 2025 Act
2(43B)	No counterpart in the 2025 Act
2(44)“Tax Recovery Officer”	Section 2(107) “Tax Recovery Officer”
2(45)“total income”	Section 2(108) “total income”
2(46)	No counterpart in the 2025 Act
2(47)“transfer”	Section 2(109) “transfer”
2(47A)“virtual digital asset”	Section 2(111) “virtual digital asset”
2(48)“zero coupon bond”	Section 2(112) “zero coupon bond”

Source: Utility to check provisions of Income-tax Act, 1961 vis-a-vis Income-tax Act, 2025, Income Tax Department, Government of India (Central Board of Direct Taxes). The department last reviewed it on 28 Sept 2026. Headings are printed as the department gives them.

A whole notice or Form 16 can be converted at once in the translator.

The 2025 Act applies to income of tax year 2026-27 onwards. A reference list, not advice on your own case: read the section itself before acting on it.