Definitions
Section – 22. In this Act, unless the context otherwise requires,—
(i ) 2[***]
3[( ii) “Appellate Tribunal” means the Appellate Tribunal constituted under section 252 of the Income-tax Act;
(iii ) “assessee” means a person by whom gift-tax or any other sum of money is payable under this Act, and includes—
(a) every person in respect of whom any proceeding under this Act has been taken for the determination of gift-tax payable by him or by any other person or the amount of refund due to him or such other person;
(b) every person who is deemed to be an assessee under this Act;
(c) every person who is deemed to be an assessee in default under this Act;
4[( iiia) “Assessing Officer” means the Assistant Commissioner 4a [or Deputy Commissioner] or the Income-tax Officer who is vested with the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other provision of the Income-tax Act which apply for the purposes of gift-tax under section 7 of this Act, and also the 4b[Joint] Commissioner who is directed under clause (b) of sub-section (4) of the said section 120 to exercise or perform all or any of the powers and functions conferred on or assigned to the Assessing Officer under that Act;]
(iv ) “assessment” includes reassessment;
(iva) “assessment year” means the period of twelve months commencing on the 1st day of April every year;]
(v ) “Board” means the 5[Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)];
6[( va) “charitable purpose” includes relief of the poor, education, medical relief, and the advancement of any other object of general public utility 7[***];]
(vi ) 8
( ix) “donor” means any person who makes a gift;
( x) “executor” means an executor or administrator of the estate of a deceased person;
17[( xiv) “Income-tax Act” means the Income-tax Act, 1961 (43 of 1961);]
( xix) “prescribed” means prescribed by rules made under this Act;
( xx) “previous year”, in relation to any assessment year—
( xxi) “principal officer”, used with reference to a company or any asso-ciation of persons, means—
( xxii) “property” includes any interest in property, movable or immovable;
( xxiii) “taxable gifts” means gifts chargeable to gift-tax under this Act;
( a) as respects any period for the purposes of section 5; and