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[Cites 0, Cited by 0] [Section 2(6)] [Section 2] [Entire Act]

State of Assam - Subsection

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.