TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... istant Commissioner of Income-tax or Deputy Commissioner of Income-tax or joint Commissioner of Income-tax or Additional Commissioner of Income-tax who is authorised by the Board to exercise of perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this chapter; (3) "Board" means the Central Board of Direct Taxes constituted under the Central boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of section 2 of the Securities Contracts (Regulation) Act, 1956; (8) "Option premium" means the premium payable by the purchaser of an "option in securities" at the time of such purchase; (9) "prescribed" means prescribed by rules made by the Board under this Chapter; (10) "recognized stock exchange" shall have the same meaning as in clause (f) of section 2 of the Securities Contracts (Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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