Clause 2, Assam Agricultural Income-tax (Demand notice Control) Order, 2007 [SDH-Y0Q]

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) "person responsible for paying" means a person carrying on the payment of sums liable to deduction; (c) "challan" means a challan received, held or disposed of by a person responsible for paying in the course of the payment of sums liable to deduction; (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.