Section 2. Definitions

(a) furniture, air-conditioner, refrigerator, radio, music, telephone, television, and (b) such other services as are normally included by a hotel in room rent, but does not include charges for food, drinks and any services other than those referred to in sub-clauses (a) and (b); (11) all other words and expressions used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act. [Footnotes] 1. Ins. by Act 49 of 1991, s. 114 (w.e.f. 1-10-1991). 2. Definitions. In this Act, unless the context otherwise requires,-- (1) "assessee" means a person responsible for collecting the expenditure-tax payable under the provisions of this Act; (2) "assessment year" means the period of twelve months commencing on the 1st day of April every year; (3) "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (4) "chargeable expenditure" means the expenditure referred to in section 5; (5) "expenditure-tax" or "tax" means the tax chargeable under the provisions of this Act; (6) "hotel" includes a building or part of a building where residential accommodation is, by way of business, provided for a monetary consideration; (7) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961); (8) "person responsible for collecting" means a person who is required to collect tax under this Act or is required to pay any other sum of money under this Act and includes--