Original return definition

Original return means the first return filed to report the income of a taxpayer for a taxable year or period, irrespective of whether such return is filed on a single entity basis or a combined basis.
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Original return means a return that is due on the
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Examples of Original return in a sentence

  • Original return reference (Revenue Scotland will have provided this at the time of submission of your original return) *Effective date of original transaction DD YYYY About the type of claimPlease tell us the type of claim you are making *I am claiming repayment of ADS by notifying this amendment to a YES NO previously submitted return within 12 months of the filing date.

  • However the Hon’ble Ahmedabad ITAT in Kirit Dahyabhai Patel takes a view contrary to the aforesaid.iv) Prem Arora [2012] 24 taxmann.com 260 (Delhi) – Original return of income of income u/s 139 cannot be considered for the purpose of levying penalty for search assessments u/s 153A.

  • Error Type 2: No payee TIN (Social Security Number (SSN), Employer Identification Number (EIN), or Individual Taxpayer Identification Number (ITIN)), or Incorrect payee TIN, or Incorrect name and address, or Original return filed using wrong type of return (for example, a Form 1099-Misc was filed when a Form W-2G should have been filed) Two separate returns are required to correct these errors.

  • Original return filing system - GSTR 1, 2 and 3 - has not been implemented yet.

  • On the lower left side of the form, place an N in the TEFRA, Original return, Labels, Joint Committee, Foreign Control, and LMSB/CIC boxes.

  • Original return is the difference between the per-unit net value on a current day and the per-unit net value on a previous day.

  • The Chairperson, Members, officers and other employees of the Lokpal shall be deemed, when acting or purporting to act in pursuance of any of the provisions of this Act to be public servants.

  • Enter the amount fromcolumn (A) Original return, line 3, at item (G).

  • Example – Original return is filed after the extended due date (i.e., delinquent return).

  • During our sample period there are more cases of stocks that have performed extremely well than the number of opposite cases according to Table 3.1. Original return sampleTable 3.1; Descriptive statistics for the final original return sample Solely using a large amount of dummies results in problems with multicollinearity.

Related to Original return

  • annual return means the return required to be made in the case of a company having a share capital, under section 132 and in the case of a company not having a share capital, under section 133;

  • Total Return means the annual compounded rate of return for an investment fund for a period that would equate the initial value to the redeemable value at the end of the period, expressed as a percentage, and determined by applying the following formula:

  • Rental Return Date means the return date listed on the car rental agreement.

  • Investment Return means the investment return payable in respect of the Bond in accordance with Clause 5 Returns.

  • Current Return means the minimum fair combined rate of return on common equity required for

  • Total Return Swap means any total return swap entered into by a Financing Subsidiary.

  • Original Benchmark Rate on any day means the 3-months Euro Interbank Offered Rate (expressed as a percentage rate per annum) fixed at, and appearing on, the Screen Page as of 11:00 a.m. (Brussels time) on such day.

  • Current Unit Rates are Forest Service estimates of the unit rates for doing the work at the time the adjustment is approved.

  • valid return means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full;

  • Scheduled Return Date means the date on which You are originally scheduled to return to the point of origin or the original final destination of Your Trip.

  • Adjusted Capital Account Balance means, with respect to each Partner, the balance in such Partner’s Capital Account adjusted (i) by taking into account the adjustments, allocations and distributions described in Treasury Regulations Sections 1.704-1(b)(2)(ii)(d)(4), (5) and (6); and (ii) by adding to such balance such Partner’s share of Partnership Minimum Gain and Partner Nonrecourse Debt Minimum Gain, determined pursuant to Treasury Regulations Sections 1.704-2(g) and 1.704-2(i)(5), any amounts such Partner is obligated to restore pursuant to any provision of this Agreement or by applicable Law. The foregoing definition of Adjusted Capital Account Balance is intended to comply with the provisions of Treasury Regulations Section 1.704-1(b)(2)(ii)(d) and shall be interpreted consistently therewith.

  • Preferred Return means any payment made or to be made on any Preferred Partnership Unit corresponding to any dividend paid or to be paid on the related series of preferred stock issued by the Company, in accordance with Section 4.3 hereof.

  • True-Up Date means the date which is forty-five (45) days after the latest to occur of the Termination Date of this Agreement, the Termination Date of the Single Family Agreement, if applicable, or disposition of all Assets pursuant to this Agreement or the Single Family Agreement, if applicable. EXHIBIT 2.5

  • Adjusted Capital Account means the Capital Account maintained for each Partner as of the end of each Fiscal Year (i) increased by any amounts which such Partner is obligated to restore pursuant to any provision of this Agreement or is deemed to be obligated to restore pursuant to the penultimate sentences of Regulations Sections 1.704-2(g)(1) and 1.704-2(i)(5) and (ii) decreased by the items described in Regulations Sections 1.704-1(b)(2)(ii)(d)(4), 1.704-1(b)(2)(ii)(d)(5) and 1.704-1(b)(2)(ii)(d)(6). The foregoing definition of Adjusted Capital Account is intended to comply with the provisions of Regulations Section 1.704-1(b)(2)(ii)(d) and shall be interpreted consistently therewith.

  • Return on Invested Capital for a period shall mean earnings before interest, taxes, depreciation and amortization divided by the difference of total assets less non-interest bearing current liabilities.

  • Carryforward Interest For any Class of Certificates and any Distribution Date, the sum of (1) the amount, if any, by which (x) the sum of (A) Current Interest for such Class for the immediately preceding Distribution Date and (B) any unpaid Carryforward Interest from previous Distribution Dates exceeds (y) the amount paid in respect of interest on such Class on such immediately preceding Distribution Date, and (2) interest on such amount for the related Interest Accrual Period at the applicable Pass-Through Rate.

  • Capital Account Distribution Date and "Income Account Distribution Date" shall mean the "Distribution Dates" set forth in the "Essential Information" in the Prospectus.

  • Adjusted Capital Account Deficit means, with respect to any Member, the deficit balance, if any, in such Member’s Capital Account as of the end of the relevant Fiscal Year, after giving effect to the following adjustments:

  • Step-Up Date The first Distribution Date following the first Distribution Date on which the aggregate unpaid principal balance of the Mortgage Loans, and properties acquired in respect thereof, remaining in the Trust Fund has been reduced to less than or equal to 10% of the Aggregate Stated Principal Balance of the Mortgage Loans as of the Cut-off Date.

  • Priority Return means a 6% cumulative, non-compounded, pre-tax annual return (based on a 365-day year).

  • Invested Capital means the amount calculated by multiplying the total number of Shares purchased by Stockholders by the issue price at the time of such purchase, reduced by the portion of any Distribution that is attributable to Net Sales Proceeds and by any amounts paid by the Company to repurchase Shares pursuant to the Company’s plan for the repurchase of Shares.

  • Investment End Date : means 11 November 2022, or if such day is not a Scheduled Trading Day, the following day which is a Scheduled Trading Day.

  • Return Accumulation Period means the period from (and including) a Periodic Distribution Date (or, in the case of the first Return Accumulation Period, the Issue Date) to (but excluding) the next (or, in the case of the first Return Accumulation Period, the first) Periodic Distribution Date;

  • Distribution Dates The 25th day of each month or, if such 25th day is not a business day, the next succeeding business day beginning in ___________, _____. Certificate Rating for the Certificates Being Purchased by the Underwriter: Class Ratings S&P Xxxxx’x Fitch

  • Unit Rate means as set out in the Quotation Document;

  • capital accumulation plan means a tax assisted investment or savings plan, including a defined contribution registered pension plan, a group registered retirement savings plan, a group registered education savings plan, or a deferred profit-sharing plan, that permits a plan member to make investment decisions among two or more investment options offered within the plan, and in Québec and Manitoba, includes a simplified pension plan;