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Terms starting with "D"

9 terms found

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Debit Note GST

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

Debt to Income Ratio Banking

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.

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

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

Double Taxation Avoidance Agreement Income Tax

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.