DEFINITIONS

In this Act, unless the context otherwise requires – (a) “Appellate Assistant Commissioner of Taxes” means a person to be an Appellate Assistant Commissioner of Taxes under sub-(2) of Section 7: (b) “assessee” means a person whom tax is payable under the provision of this Act; (c) “assessing authority” in a particular area means the Superintendent of Taxes referred to in section 7 exercising jurisdiction in that area; (d) “persons” include a company, firm or other association of persons; (e) “prescribed” means prescribed by rules made under this Act: (f) “previous Year” means twelve months ending on the 31st March next preceeding to the year for which assessment is to be made; (g) “principal officer” means with reference to- (i) a Government, the head of an office or the disbursing officer; (ii) a local authority, company, firm or other association of persons, the Chairman, Secretary, Treasurer, Manager or Agent of such local authority, company, firm or other association of persons; (h) “State” means the State of Mizoram; (i) “total gross income” means aggregate of income derived from all sources.