Securities Transaction Tax
Section - 97 - Definitions
Definitions.97. In this Chapter, unless the context otherwise requires,-
| (1) | - | "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act, 1961 (43 of 1961); |
| (2) | - | "Assessing Officer" means the Income-tax Officer or Assistant Commissioner of Income-tax or Deputy Commissioner of Income-tax or Joint Commissioner of Income-tax or Additional Commissioner of Income-tax who is authorised by the Board to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Chapter; |
| (3) | - | "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); |
| [(3A) | - | "business trust" shall have the meaning assigned to it in clause (13A) of section 2 of the Income-tax Act, 1961 (43 of .... To read the full section download the app from Google Play store
06 July 2026
Chartered Accountant (Indirect Taxation)Gowra Ventures Pvt Ltd Hyderabad CA View Details
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