In this Constitution, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them, that is to say—
(1) “agricultural income” means agricultural income as defined for the purposes of the enactments relating to Indian income-tax;
(2) “an Anglo-Indian” means a person whose father or any of whose other male progenitors in the male line is or was of European descent but who is domiciled within the territory of India and is or was born within such territory of parents habitually resident therein and not established there for temporary purposes only;
(3) “article” means an article of this Constitution;
(4) “borrow” includes the raising of money by the grant of annuities, and “loan” shall be construed accordingly; 1* * * *
(5) “clause” means a clause of the article in which the expression occurs;
(6) “corporation tax” means any tax on income, so far as that tax is payable by companies and is a tax in the case of which the following conditions are fulfilled:—
(a) that it is not chargeable in respect of agricultural income;
(b) 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;
(c) that no provision exists for taking the tax so paid into account in computing for the Effect of failure to comply with, or to give effect to, directions given by the Union.