Ibid. (Latin, short for ibidem, meaning in the same place) is the term used to provide an endnote or footnote citation or reference for a source that was cited in the preceding endnote or footnote.This is similar in meaning to idem (meaning something that has been mentioned previously; the same), abbreviated Id.5] Ibid. 1, p. 34. Reference 2 is the same as reference 1: E. Vijh, Latin for Dummies on page 23, whereas reference 3 refers to the same work but at a different location, namely page 29. Intervening entries require a reference to the original citation in the form, as in reference 5.
The Capital Gain Account Scheme primarily helps you avail of tax exemptions from capital gains. It offers two types of accounts-Savings and Term Deposits.Key Benefits. 1  Tax exemption under section 54(F)(4) of Income Tax Act 1961.he Capital Gain Account Scheme primarily helps you avail of tax exemptions from capital gains. It offers two types of accounts-Savings and Term Deposits.
The conundrum is that while active business income receives favorable tax treatment, the same cannot be said for investment income. As shown on the chart below, interest income and the taxable portion of capital gains earned within a corporation will be generally taxed at an average rate of 47%.o avoid double taxation (payment of tax on investment income earned inside the corporation followed by the payment of personal income tax when the income is paid as a dividend to shareholders), a system of refundable taxes was established.