FinTax24

Glossary

Terms Starting with "C"

12 terms found

Carpet Area

Carpet Area is the floor space inside the walls of a flat. The balcony and the common area do not count. You see it on the floor plan when you buy.

Real Estate & RERA

CASA Ratio

Current Account Savings Account Ratio — the proportion of a bank's total deposits held in current and savings accounts (low-cost deposits) versus…

Banking & Finance

Cash Flow Statement

A financial statement that summarises the cash and cash-equivalent inflows and outflows of a company during a period, classified into operating,…

Accounting & Audit

Cashless Hospitalisation

A facility offered by health insurers where the insured does not pay cash to the hospital for covered treatments; the insurer settles the bill…

Insurance

CGST

CGST is the central government's part of GST. You pay it when you sell goods or services within one state. Your tax bill shows CGST and SGST on it.

GST & Indirect Tax

CIBIL Score

CIBIL Score is the 3-digit number that shows how a bank sees your credit file. It runs from 300 to 900, and a high score gets you a loan at a low rate.

Banking & Finance

CIN

CIN is the 21-character code that the ROC gives a new company. You use it for all forms you send to the MCA. It stays the same for the life of the company.

Company Law

Composition Scheme

A simplified GST scheme for small taxpayers with turnover up to ₹1.5 crore (₹75 lakh for services) allowing payment of tax at a fixed percentage of…

GST & Indirect Tax

Copyright

An automatic, exclusive right given to the creator of original literary, musical, artistic, dramatic, cinematographic, or software work for a limited…

Intellectual Property

CSR-1 Filing

CSR-1 Filing is the form a company sends to the MCA to register a CSR project. You file it once for each new CSR project. The plan stays on the MCA list.

Compliance & Registrations

CTC

Cost to Company — the total annual expense incurred by the employer on an employee, including all salary components, benefits, and statutory…

HR, Payroll & Labour Law

Current Assets

Current Assets are the things your business turns into cash in a year. Stock, debtors and cash sit here. You find them on the Balance Sheet of your firm.

Accounting & Audit