Clause 2, Assam Agricultural Income-tax (Certificate Control) Order, 2008 [S7T-A9W]

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) "tax return preparer" means a person carrying on the preparation of returns of income; (c) "books of account" means a books of account received, held or disposed of by a tax return preparer in the course of the preparation of returns of income; (d) "Form 3CD" 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.