Section 2 in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context -(a)"assessing authority" in a particular area means the Superintendent referred to in S. 6 exercising jurisdiction in that area ;(b)"assessee" means a person by whom tax is payable under the provisions of this Act;(c)"assessment year" means the period of twelve months commencing on the 1st day of April every year ;(d)"person" includes a company, firm or other association of persons, Hindu individed family or joint family ;(e)"prescribed" means prescribed by rules made under this Act;(f)For the purpose of this Act "previous year" means-(i)the twelve months ending on the 31st of March immediately preceding the assessment year ; or(ii)if the accounts of the assessee have been made up to a date within the said period of twelve months then at the option of the assessee the twelve months ending on such date :Provided that if this option has once been exercised by the assessee, it shall not again be exercised except with the consent of the Commissioner or such other officer as may be authorised by him in this behalf, and upon such conditions as the Commissioner or such other officer may think lit, or(iii)in the case of any person or business or class of persons or business not falling within sub-Cl. (i) or (ii) such period as may be determined by the Commissioner or by any authority authorised by the Commissioner in this behalf ;(g)"principal officer" means with reference to-(i)a Government, the head of an office or the disbursing officer ;(ii)a local authority, company, firm or other association of persons, the Chairman, Secretary, Treasurer, Manager or Agent of such local authority, company, firm or other association of persons ;(h)"State" means the State of Tripura ; and(i)"total gross income" means aggregate of income derived from all sources by a person in respect of his profession, trade, calling or employment, but shall not include overtime wages, pension, local allowances, sumptuary allowances, medical allowance, allowances for house rent, conveyance, travelling or such other allowances of compensatory nature as may be specified by the State Government by a notification in the official Gazette.
