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2. Definitions.--In these rules, unless context
otherwise requires,--
(a) "the
Act" means the Gift-tax Act, 1958 ;
(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)
"form" means a form appended to these rules ;
(c)
"section" means a section of the Act ;
(d)
"tax" means the gift-tax payable under this Act |