Income-tax definitions framework sets the meanings of assessee, capital asset, income, dividend, transfer, and key tax authorities. Section 2 of the Income-tax Act, 2025 provides the principal definitions that govern the Act's operation, including the meanings of assessee, person, resident, non-resident, India, tax, PAN, document, hearing, prescribed, and notification. It also defines the core authorities and officers administering the Act, such as the Board, Assessing Officer, appellate and recovery officers, commissioners, valuation officers, and the Appellate Tribunal. These definitions establish the procedural and institutional framework for assessment, recovery, and appellate administration under the Act.