Clause 2, Assam Agricultural Income-tax (Statement of tax deducted Control) Order, 2008 [SER-B2T]

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) "refund" means a refund received, held or disposed of by a person responsible for paying in the course of the payment of sums liable to deduction; (d) "Form 15G" 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.