Definitions

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..... int 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; (c) Board means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (d) equalisation levy means the tax leviab .....

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..... ; (j) words and expressions used but not defined in this Chapter and defined in the Income-tax Act, or the rules made thereunder, shall have the meanings respectively assigned to them in that Act. - Clause 161 of the Bill seeks to define certain terms and expressions used in this Chapter. Sub-clause (1) of clause 161of the Bill seeks to make a provision for the charging of equalisation levy at the .....

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