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Rule 2: Definitions

The Income-tax Rules, 1962Central Act · 1962

Definitions.

(1) In these rules, unless the context otherwise requires,—

(a) "Act" means the Income-tax Act, 1961 (43 of 1961);

(aa) "authorised bank" means any bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);

(b) "Chapter", "section" and "Schedule" means respectively Chapter and section of, and Schedule to, the Act.

(2) All references to "Forms" in these rules shall be construed as references to the forms set out in Appendix II hereto.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule2
Marginal noteDefinitions
JurisdictionCentral
StatusIn force as published by the source

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