Section 2(121)(iv) in Assam Notified Urban Areas (Other than Guwahati) Building Rules, 2014
(iv)Commercial Buildings: These shall include any building or part of a building which is used as shop, store, market for display and sale of merchandise either wholesale or retail, office storage or service facilities incidental to the sale of merchandise and located in the same building shall be included under this group. These shall include any building or part of a building which is used for transaction of business and / or the of a building which is used for transaction of business and / or the keeping of accounts and records therefore including offices, banks, professional establishment etc. if their principal function is transaction of business or keeping of books and records.