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....f 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 or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Chapter; (c) "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue ....

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....ctivities, namely:-- (a) acceptance of offer for sale; or (b) placing of purchase order; or (c) acceptance of the purchase order; or (d) payment of consideration; or (e) supply of goods or provision of services, partly or wholly;] (d) "equalisation levy" means the tax leviable on consideration received or receivable for any specified service ^2....