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(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.
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