Section Text
a) "additional surcharge" means additional surcharge for the purposes of the Union referred to in the annual Finance Act;
(b) "deposit" means a deposit of money;
(c) "Income-tax Act" means the Income-tax Act, 1961-;
(d) "person" shall have the same meaning as in clause(31) of section 2 of the Income-tax Act-;
(e) "salary" has the same meaning in section 17 of the Income-tax Act-, but in relation to a person falling under clause (d) of section 2-does not include any gratuity or annuity or pension;
(f) "urban area" means any area within the local limits of a municipality (by whatever name called), a notified area committee, a town area committee, a city and town committee, a small town committed a Cantonment Board of a Panchayat constituted by reorganisation of any of the aforesaid local authorites and having a population of ten thousand or more;
(g) "year" means the financial year.