Rule 2, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Forms) Rules, 2012 [S96-9FW]

Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "charitable institution" means a person carrying on the carrying on of charitable activities; (c) "statement of tax deducted" means a statement of tax deducted received, held or disposed of by a charitable institution in the course of the carrying on of charitable activities; (d) "Form ITR-1" 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.