India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1070(j) “designated partner” means any partner designated as such pursuant to section7;** ** **(l) “financial year”, in relation to a limited liability partnerships, means the periodfrom the 1st day of April of a year to the 31st day of March of the following year :Provided that in the case of a limited liability partnership incorporated after the30th day of September of a year, the financial year may end on the 31st day ofMarch of the year next following that year;(m) “foreign limited liability partnership” means a limited liability partnership formed,incorporated or registered outside India which establishes a place of businesswithin India;(n) “limited liability partnership” means a partnership formed and registered underthis Act;(o) “limited liability partnership agreement” means any written agreementbetween the partners of the limited liability partnership or between the limitedliability partnership and its partners which determines the mutual rights andduties of the partners and their rights and duties in relation to that limited liabilitypartnership;** ** **(q) “partner”, in relation to a limited liability partnership, means any person whobecomes a partner in the limited liability partnership in accordance with thelimited liability partnership agreement;** ** **Definitions.SECTION 3(12) OF MERCHANT SHIPPING ACT, 19583. In this Act, unless the context otherwise requires,—** ** **(12) “fishing vessel” means a ship fitted with mechanical means of propulsion whichis exclusively engaged in sea fishing for profit;Definitions.SECTION 2 OF NATIONAL TRUST FOR WELFARE OF PERSONS WITHAUTISM, CEREBRAL PALSY, MENTAL RETARDATION ANDMULTIPLE DISABILITIES ACT, 19992. In this Act, unless the context otherwise requires,—(a) “autism” means a condition of uneven skill development primarily affecting thecommunication and social abilities of a person, marked by repetitive andritualistic behaviour;** ** **(c) “cerebral palsy” means a group of non-progressive conditions of a personcharacterised by abnormal motor control posture resulting from brain insult orinjuries occurring in the pre-natal, perinatal or infant period of development;** ** **(g) “mental retardation” means a condition of arrested or incomplete developmentof mind of a person which is specially characterised by sub-normality ofintelligence;