| (1) | - | "assessee" means a person responsible for collecting the expenditure tax payable under the provisions of this Act; |
| (2) | - | "assessment year" means the period of twelve months commencing on the 1st day of April every year; |
| (3) | - | "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); |
| (4) | - | "chargeable expenditure" means the expenditure referred to in section 5; |
| (5) | - | "expenditure-tax" or "tax" means the tax chargeable under the provisions of this Act; |
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