AEZ Agri-Export Zone. An area that provides remunerations to growers by enhancing the marketability of the produce of these zones in the international as well as domestic market.
Amalgamation The merger of one or more companies with another company, or the merger of two or more companies to form one company.
Amber export subsidies (Non-actionable subsidies) Subsidies permissible under WTO, but non-actionable by trading partners.
Ancillary units Investments in plant and machinery on ownership, by lease or hire purchase, up to Rs 75 lakh.
Anti-dumping duties Duties that prevent cheap imports being dumped at unreasonable prices which may cause harm to the domestic industry.
Assessee A person liable to pay tax under the Income Tax Act.