Clause 2, Assam Agricultural Income-tax (Books of account Control) Order, 2011 [S5P-M5S]

Definitions.—In this Order, unless the context otherwise requires,— (a) "Act" means the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939); (b) "non-resident" means a person carrying on the earning of income in India by a non-resident; (c) "certificate" means a certificate received, held or disposed of by a non-resident in the course of the earning of income in India by a non-resident; (d) "Form 16" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.