THE DRAFT CONSTITUTION 249
THE GAZETTE OF INDIA EXTRAORDINARY, FEB. 26,1948 281
meanings hereby respectively assigned to them, that is to say—
(a) “agricultural income” means agricultural
income as defined for the purposes of the enactments relating to Indian income-tax; 5
(b) “an Anglo-Indian” means a person whose
father or any of whose other male pro genitors in the male line is or was of
European descent but who is domiciled
10 within the territory of India and is or was
born within such territory of parents
habitually resident therein and not estab lished there for temporary purposes only;
(c) “an Indian Christian” means a person who professes any form of the Christian religion and is not a European or an Anglo-Indian;
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(d) “borrow” includes the raising of money by the grant of annuities, and “loan” shall be construed accordingly; 20
(e) “Chief Justice” includes in relation to a High Court a Chief Judge;
(f) “corporation tax” means any tax on income, 25 so far as that tax is payable by companies and is a tax in the case of which the following conditions are fulfilled:—
(i) that it is not chargeable in respect of agricultural income; (ii) that no deduction in respect of the tax paid by companies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals ; (iii) that no provision exists for taking the tax so paid into account in computing for the purposes of Indian income-tax the total income of individuals receiving such dividends, or in computing the Indian income-tax payable by, or refundable to, such individuals;
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(g) “corresponding Province” or “corresponding State” means in cases of doubt such Province or State as may be determined