Saturday, May 26, 2012

India - Income Tax Act, 1961 - Definitions

India - Income Tax Act, 1961 – Knol 2

India - Income Tax Act, 1961 – Knol 2

Indian Income tax revision article series

Authors

Definitions
Section 2 of the act gives number of definitions.
Agricultural Income:
Assessee: section 2(7)
Person: Section 2(31)
Assessment year: Section 2(9)
Previous year: Section 3
Books of Account Sec. 2(12A)
Document: Sec. 2(22AA)
Income: Sec. 2(24)

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