2. Definitions.

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

(a) "Act" means the Interest-tax Act, 1974 (45 of 1974);

(b) "authorised bank" shall have the meaning assigned to it in clause (aa) of sub-rule (1) of rule 2 of the Income-tax Rules, 1962.

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