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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... f this Constitution; (4) borrow includes the raising of money by the grant of annuities, and loan shall be construed accordingly; (4A) [xxx] (5) clause means a clause of the article in which the expression occurs; (6) corporation tax means any tax on income, so far as that tax is payable by companies and is a tax in the case of which the following conditions are fulfilled:- (a) that it is not chargeable in respect of agricultural income; (b) that no deduction in respect of the tax paid by companies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals; (c) that no provision exists for taking the tax so paid into account in computing for the purposes of Indian income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both except taxes on the supply of the alcoholic liquor for human consumption;] (13) guarantee includes any obligation undertaken before the commencement of this Constitution to make payments in the event of the profits of an undertaking falling short of a specified amount; (14) High Court means any Court which is deemed for the purposes of this Constitution to be a High Court for any State and includes- (a) any Court in the territory of India constituted or reconstituted under this Constitution as a High Court, and (b) any other Court in the territory of India which may be declared by Parliament by law to be a High Court for all or any of the purposes of this Constitution; (15) Indian State means any territory which the Government of the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... communities or parts of or groups within such tribes or tribal communities as are deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution; (26) securities includes stock; 2 [ (26A) Services means anything other than goods; (26B) State with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature; ] 3 [ (26C) socially and educationally backward classes means such backward classes as are so deemed under article 342A for the purposes of this Constitution; ] (27) sub-clause means a sub-clause of the clause in which the expression occurs; (28) taxation includes the imposition of any tax or impost, whether general or local or special, and tax shall be construed accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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