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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.
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