FinTax24

Glossary

Terms Starting with "C"

12 terms found

Carpet Area

The net usable floor area of an apartment within the walls, excluding the area occupied by walls, balcony, and common areas.

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

Central Goods and Services Tax — the central government's share of GST levied on intra-state transactions.

GST & Indirect Tax

CIBIL Score

A 3-digit number (300-900) issued by TransUnion CIBIL that represents a borrower's creditworthiness based on credit history.

Banking & Finance

CIN

The 21-character unique identifier allotted to a company on incorporation.

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

Form CSR-1 — a one-time registration form filed by companies to register their CSR projects with the Ministry of Corporate Affairs.

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

Assets expected to be converted into cash, sold, or consumed within 12 months from the reporting date.

Accounting & Audit
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