Amendment status not verified — confirm the current text below against the official source.
[(a) "assessing authority" in a particular area means the Superintendent referred to in section 6 exercising jurisdiction in that area,] ;1, (aa) "person" includes a company, firm or other association of persons ; (b) "prescribed" means presc.ribed by rules made under this Act ; (c) "previous year" means twelve months . ending on the 31st of March next preceding the year for which the assessment is to be made ; (d) "principal officer'' means with referr.nce to- [(i) a Government, the head of an office or the disbursing Officer] 5 ; (ii) a local authority, company, firm or other association of persons, the Chairman, Secre- tary, Treasurer, Manager, or Agent of such local authority, company, firm or other association of persons ; (e) "[State]3 " means the [State] 3 of Assam ; and (f) "total gross income" means aggregate of income derived from all sources • CHAPTER I LIABILITY TO AND CHARGE OF TAX