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Definitions.

Section 2 - PRELIMINARY - Other Direct Tax Provisions - Section 2 - 2. In this Act, unless the context otherwise requires,- (1) "Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act; (2) "assessee" means a person, being a resident other than not ordinarily resident in India within the meaning of clause (6) of section 6 of the Income-tax Act, by whom tax in respect of undisclosed foreign income and assets, or any other sum of mon .....

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;participant "means- (a) a partner in relation to a firm; or (b) a member in relation to an association of persons or body of individuals; (8) "prescribed" means prescribed by rules made under this Act; (9) "previous year" means- (a) the period beginning with the date of setting up of a business and ending with date of the closure of the business or the 31st day of March following the date of setting up of such business, whichever is earlier; (b) the period beginning wit .....

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