Definitions

Defines terms used throughout the Act including assessee, assessment year, tax year, income, person, total income, and all other defined expressions.

Key provisions

• Defines terms used throughout the Act including assessee, assessment year, tax year, income, person, total income, and all other defined expressions.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/2

{
  "act_2025_ref": "2",
  "old_reference": "Section 2, Income Tax Act 1961",
  "title": "Definitions",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}