Clause 2, Assam Agricultural Income-tax (Income Control) Order, 2008 [SCD-B10]

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) "collector of tax at source" means a person carrying on the collection of tax at source; (c) "demand notice" means a demand notice received, held or disposed of by a collector of tax at source in the course of the collection of tax at source; (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.