Section 1 in The Assam Agricultural Income-Tax Rules, 1939
1.
(1)These rule's may be called the Assam Agricultural Income-tax Rules,(2)"Enactment" means and includes any Act passed by the Legislature and as well as regulation.(3)"Designated Bank" means any Scheduled Bank, as defined in clause (e) of Section 2 of the Reserve Bank of India of India Act, 1934 designated by the State Government, by notification in the Official Gazette, for the purposes of these rules, 1939.
