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GLOSSARY · COMPLETE GUIDE
What is Ordinary Resolution? Meaning, Example & Uses
A resolution passed by a simple majority (more than 50%) of members voting at a general meeting.
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18 OCTCMP-08 · Composition payment · Jul–Sep 2026tomorrow
20 OCTGSTR-3B · Summary return · Sep 2026in 3 days
22 OCTGSTR-3B (QRMP) · Quarterly return · Jul–Sep 2026 · 22nd or 24th by statein 5 days
30 OCTAOC-4 · Financial statements · FY 2025-26in 13 days
31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 14 days
11 NOVGSTR-1 · Outward supplies · Oct 2026in 25 days
21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 4 days
7 NOVTDS / TCS deposit · Deducted in Oct 2026in 21 days
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Glossary
What is Voucher? Meaning, Example & Uses
A supporting document that evidences a business transaction — such as a receipt, payment or journal voucher — and authorises its entry in the books.
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Glossary
What is Working Capital? Meaning, Example & Uses
The difference between a business's current assets and current liabilities, representing the funds available for day-to-day operations.
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Glossary
What is TCS? Meaning, Example & Uses
Tax collected by a seller from the buyer at the time of sale of specified goods, and deposited with the government.
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Glossary
What is TDS? Meaning, Example & Uses
Tax deducted by the payer at the time of making specified payments (salary, rent, interest, contractor fees) and deposited with the government.
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Glossary
What is Tax Audit? Meaning, Example & Uses
An audit of a taxpayer's accounts required under Section 44AB when turnover or gross receipts exceed prescribed limits.
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Glossary
What is Tax Rebate? Meaning, Example & Uses
A direct reduction in the tax payable — most commonly the Section 87A rebate available to resident individuals with income up to a specified limit.
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Glossary
What is Taxable Income? Meaning, Example & Uses
The income on which tax is actually computed, arrived at after subtracting eligible deductions and exemptions from gross total income.
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Glossary
What is Trial Balance? Meaning, Example & Uses
A statement listing the closing balances of all ledger accounts to check that total debits equal total credits.
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Glossary
What is UDIN? Meaning, Example & Uses
A unique number generated by chartered accountants (and other professionals) to authenticate the certificates and documents they sign.
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