In the Constitution, unless the context otherwise requires, the following expressions have the meaning hereby respectively assigned to them, that is to say,—

1. “Act of ^[1]” means an Act passed by or the National Assembly and as^[1] assented to, or deemed to have been assented to, by the President; O. No. 14 of 1985), Art.2 and Sch. ^[2][3][4][5]
   1. the tax is not chargeable in respect of agricultural income;
   2. no deduction in respect of the tax paid by companies is, by any law which may apply to the tax, authorised to be made from dividends payable by the companies to individuals;
   3. no provision exists for taking the tax so paid into account in computing for the purposes of income-tax the total income of individual receiving such dividends, or in computing the income-tax payable by, or refundable to, such individuals;
   “debt” includes any liability in respect of any obligation to repay capital sums by way of annuities and any liability under any guarantee, and “debt charges” shall be construed accordingly; “estate duty” means a duty assessed on, or by reference to, the value of property passing upon death; “existing law” has the same meaning as in clause (7) of Article 268; “Federal law” means a law made by or under the authority of ; “financial year” means a year commencing on the first day of July; ^[1][2][3][4]
2. In the Constitution “Act of ” or “Federal law” or “Act of Pr^[2]ovincial Assembly” or “Provincial law” shall include an Ordinance promulgated by the President or, as the case may be, a Governor.
3. In the Constitution and all enactments and other legal instruments, unless there is anything repugnant in the subject or context,__
   1. “Muslim” means a person who believes in the unity and oneness of Almighty Allah, in the absolute and unqualified finality of the Prophethood of Muhammad (peace be upon him), the last of the prophets, and does not believe in, or recognize as a prophet or religious reformer, any person who claimed or claims to be a prophet, in any sense of the word or of any description whatsoever, after Muhammad (peace be upon him); and “non-Muslim” means a person who is not a Muslim and includes a person
   2. belonging to the Christian, Hindu, Sikh, Budhist or Parsi community, a person of the Quadiani group or the Lahori group (who call themselves ‘Ahmadis’ or by any other name), or a Bahai, and a person belonging to any of the scheduled castes.
   ^{[1][5][3][2][1][4]}