Definitions.
2. (1) In these rules, unless the context otherwise requires,—
| (a) | "Act" means the Income-tax Act, 2025 (30 of 2025); | |
| (b) | "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); | |
| (c) | "Form" means a Form in Appendix III appended to these rules; | |
| (d) | "section" means a section of the Act. |
(2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.