Section Text
In this Act, unless the context otherwise requires,--
(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" meansthe Income-tax Act, 1961 (43 of 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 asin 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 orannuity or pension;
(f) "urban area" meansany area within the local limits ofa municipality (by whatever name called), a notified area committee, a town area committee, a city and town committee, a small town committee, a Cantonment Board or a Panchayat constituted by reorganisation of any ofthe aforesaid local authoritiesand having a population of ten thousand or more;
(g) "year" means the financial year.