Rule 2, Assam Agricultural Income-tax Act Rules, 1941 [S2D-Y79]

As at 7 September 2026. In force from 12 April 1941.

In Assam Agricultural Income-tax Act Rules, 1941 [R10-BP7]. This text from 12 April 1941. No other text held.

Synthetic. This instrument and its words are generated by the register.

Cite: Rule 2, Assam Agricultural Income-tax Act Rules, 1941 [S2D-Y79]. Machine: S2D-Y79.

2. Definitions.—(1) In these rules, unless the context otherwise requires,— (a) "Act" means the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939); (b) "Form" means a form appended to these rules; (c) "section" means a section of the Act. (2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.

Defined terms in this text (1)

tax: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act

tax: Section 2, Wealth-Tax Act, 1957 [S1EC08] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act

tax: Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act

tax: 1 more definition.

Made under this rule, 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 rule (0)

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