In these ruels, unless the context otherwise requires,-
(1) "Act" means the Public Debt Act, 1944 (18 of 1944).
(2) "annuity" means any instalment of principal and interest payable in pursuance of the issue of an annuity deposit certificate by the Government;
(3) "annuity deposit" means a deposit of the money made under the provisions of Chapter XXIIA of the Income-tax Act, 1961 (43 of 1961) and the Annuity Deposit Scheme;
(4) "Annuity Deposit Certificate" means the ten-year annuity deposit certificate referred to in clause (b) of sub-paragrpah (1) of paragraph 2 of the Annuity Deposit Scheme;
(5) "Annuity Deposit Scheme" means the Annuity Deposit Scheme, 1964, made under Section 280-W of the Income-tax Act, 1961;
(6) "Bank" means the Reserve Bank of India;
(7) "defaced annuity deposit certificate" means an annuity deposit certificate which has been made illegible or rendered undecipherable in material parts;
Explanation.- For the purposes of this clause and clause (12), material parts of an annuity deposit certificate are those where
(i) the number, description and the amount of the annuity deposit or payments of annuities are recorded;
(ii) the name of the payee has been written.
(8) "deposit office" means
(i) any office of the Reserve Bank of India at Bombay (Fort and Byculla), Calcutta, New Delhi, Madras, Bangalore, Kanpur and Nagpur;
(ii) any branch within India of the State Bank of India or any of its subsidiary banks;
(iii) any other office authorised by the Government to accept annuity deposits;
(9) "Form" means a Form as a set out in the Schedule to these rules;
(10) "Government" means the Central Government;
(11) "lost annuity deposit certificate" means an annuity deposit certificate which has actually been lost but does not include an annuity deposit certificate which is in the adverse possession of a person other than the claimant;
(12) "mutilated annuity deposit certificate" means an annuity deposit certificate which has been destroyed, torn or damaged in material parts thereof;
(13) "Public Debt Office" means the office of the Reserve Bank of India on the books of which an annuity deposit certificate is or may be registered;
(14) "section" means a section of the Act.