In these regulations, "the regulations" means the regulations relating to the Tariffs of Assessment issued under Compensation for Occupational Injuries and Diseases Act, 1993; and any word or expression to which a meaning has been assigned in the regulations shall have that meaning unless the context otherwise indicates.

Year of assessment (assessment year) refers to the period on the 1st March every year and ending on the 28th or 29th February in the following year .i.e. The 2021 assessment year is the period 1st March 2021 to 28th February 2022.

[Regulation 2 corrected by an erratum notice in Notice No. 182, GG44409, dated 1 April 2021]