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