Section 2(6)(o) in The Assam Agricultural Income-Tax Act, 1939
(o)"Principal Officer" used with reference to any company or association means-(i)the secretary, treasurer, manager or agent of the company or association, or(ii)any person connected with the company or association upon whom the Superintendent of Taxes or Agricultural Income-tax Officer has served a notice of his intention of treating him as principal officer thereof; and(oa)"Schedule" means the Schedule to this Act.