A stock that trades at a very low price
A unique 10-character alphanumeric identifier issued by the Income Tax Department to every taxpayer. Mandatory for financial transactions above specified thresholds including opening a bank account
Non-cash benefits provided by an employer to an employee in addition to salary
A concept under GST that determines whether a transaction is interstate or intrastate
The practice of using shares as collateral to obtain a loan or margin from a broker or lender. Promoter pledging is closely watched — high promoter pledge levels can be a red flag as lenders may sell pledged shares if the stock price falls
The process of realigning the weightings of assets in a portfolio by buying or selling holdings to maintain the original desired level of asset allocation. For example
A measure of how frequently a fund manager buys and sells securities within a portfolio over a year
A cheque fraud prevention mechanism mandated by RBI where the issuer of a high-value cheque must electronically confirm key details — date
A charge levied by some lenders when a borrower repays a loan
A simplified tax scheme under Section 44AD and 44ADA that allows small businesses and professionals to declare income as a fixed percentage of turnover
A valuation metric calculated by dividing a company's current share price by its earnings per share. A high PE suggests investors expect strong future growth; a low PE may indicate undervaluation or weak growth prospects. PE varies significantly across sectors.
A Reserve Bank of India mandate requiring banks to lend a specified percentage of their adjusted net bank credit to priority sectors such as agriculture
The percentage of a company's total equity held by its founders
Input tax credit that was earlier allowed to be claimed based on self-declaration even if the supplier hadn't uploaded the corresponding invoice