In this Act, unless the context otherwise requires,--
         (a) "additional surcharge" means additional surcharge for the purposes of the Union referred to in the annual Finance Act;
         (b) "deposit" means a deposit of money;
         (c) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);
         (d) "Person" shall have the same meaning as in clause (31) of section 2 of the Income-tax Act;
         (e) "salary" has the same meaning as in section 17 of the Income-tax Act, but in relation to a person falling under clause (d) of section 2 does not include any gratuity or annuity or pension;
         (f) "urban area" means any area within the local limits of a municipality (by whatever name called), a notified area committee, a town area committee, a city and town committee, a small town committee, a Cantonment Board or a Panchayat constituted by reorganisation of any of the aforesaid local authorities and having a population of ten thousand or more;
         (g) "year" means the financial year.