Abstract - DISASTER MANAGEMENT ACT, 2005 - Income-tax Act, 1961

SECTION 2(d) OF DISASTER MANAGEMENT ACT, 2005 Definitions. 2. In this Act, unless the context otherwise requires,- ** ** ** (d) disaster means a catastrophe, mishap, calamity or grave occurrence in any area, arising from natural or man made causes, or by accident or negligence which results in substantial loss of life or human suffering or damage to, and destruction of, property, or damage to, or degradation of, environment, and is of such a nature or magnitude as to be beyond the coping capacity of the community of the affected area;