69. Lists to be prepared by representative or agent

Terms defined in s 2

• Comptroller

  Comptroller

  Defined · s 2

  “Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;

  Open s 2
• incapacitated person

  incapacitated person

  Defined · s 2

  “incapacitated person” means an individual —(a)who is below 21 years of age; or(b)who lacks capacity to make a decision for himself or herself in relation to any matter at the material time because of an impairment of, or a disturbance in the functioning of, the mind or brain, whether such impairment or disturbance is permanent or temporary;

  Open s 2
• person

  person

  Defined · s 2

  “person” includes a company, body of persons and a Hindu joint family;

  Open s 2