principal officer

Income-tax Act, 1961

Section 35 - principal officer

“principal officer”, used with reference to a local authority or a company or any other public body or any association of persons or any body of individuals, means— (a) the secretary, treasurer, manager or agent of the authority, company, association or body, or (b) any person connected with the management or administration of the local authority, company, association or body upon whom the 59[Assessing] Officer has served a notice of his intention of treat- ing him as the principal officer thereof ;