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
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