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Terms starting with "D"

14 terms found

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A document issued by a supplier when the value of a supply needs to be increased after the original invoice has been issued

Debt Fund Mutual Funds

A mutual fund that invests primarily in fixed-income instruments like government securities

A measure of a borrower's monthly debt obligations as a percentage of gross monthly income. Lenders use DTI to assess repayment capacity. A lower DTI indicates better financial health and improves loan eligibility. Most lenders prefer a DTI below 40% for home loan applicants.

An income tax return that the tax department considers incomplete or inconsistent

Deferred Tax Income Tax

An accounting concept representing tax that is payable or recoverable in future periods due to timing differences between accounting profit and taxable profit

Delisting Stock Market

The removal of a company's shares from a stock exchange

Delivery Trading Stock Market

Buying shares with the intention of holding them beyond the same trading day

Demat Account Stock Market

A dematerialised account that holds your shares and securities in electronic form

Insurance cover provided by the Deposit Insurance and Credit Guarantee Corporation

An agent of a depository — NSDL or CDSL — such as a bank

Direct Plan Mutual Funds

A mutual fund plan where investors invest directly with the AMC without going through a distributor or broker. Direct plans have a lower expense ratio than regular plans because no distributor commission is paid. The difference in returns compounds significantly over long investment horizons.

Dividend Option Mutual Funds

A mutual fund payout option where profits are periodically distributed to investors as dividends instead of being reinvested. Now called the Income Distribution cum Capital Withdrawal (IDCW) option following a SEBI directive in 2021.

Dividend Yield Stock Market

The annual dividend paid by a company expressed as a percentage of its current share price. For example

A treaty between two countries to prevent the same income from being taxed twice — once in the country where it is earned and again in the country of residence. India has DTAA with over 90 countries. Beneficial for NRIs and businesses with cross-border income.