https://www.taxtmi.com/acts?id=51533 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. en-us Wed, 13 Aug 2025 18:27:41 +0530 Sat, 04 Apr 2026 10:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51533 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. Act-Rules Income Tax Wed, 13 Aug 2025 18:27:41 +0530 https://www.taxtmi.com/acts?id=51533