Section 2, Expenditure-tax Act, 1987 [S1V-G1C]
As at 7 September 2026. In force from 12 August 1988 by S.O. 994(E) [N12-4AF].
2. Definitions.—In this Act, unless the context otherwise requires,— (a) "assessee" means a person by whom any tax or any other sum of money is payable under this Act; (b) "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (c) "previous year" means the financial year immediately preceding the assessment year; (d) "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act; (e) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (f) "prescribed" means prescribed by rules made under this Act.
Defined terms in this text (4)
assessee: Section 2, Expenditure-tax Act, 1987 [S1VG1C] (In this Act, unless the context otherwise requires,—): "assessee" means a person by whom any tax or any other sum of money is payable under this Act
assessee: 9 more definitions.
Assessing Officer: Section 2, Expenditure-tax Act, 1987 [S1VG1C] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act
Assessing Officer: 8 more definitions.
Board: Section 2, Expenditure-tax Act, 1987 [S1VG1C] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
previous year: Section 2, Expenditure-tax Act, 1987 [S1VG1C] (In this Act, unless the context otherwise requires,—): "previous year" means the financial year immediately preceding the assessment year
previous year: 8 more definitions.
Made under this section, or naming it (0)
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Cited by (0)
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Not held (0)
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Duties published under this section (0)
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