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Rule 2 of Income Tax Rule 1962 - Definitions of Income Tax Rules

 

Definitions in Income Tax Rules 1962
Rule 2 of Income Tax Rules 1962 contains the definitions of terms in the Rules.
Provisions in Income Tax Rules 1962 related to Rule 2 is as under:

 

 



Definitions.
2. (1) In these rules, unless the context otherwise requires,


(a) "Act" means the Income-tax Act, 1961 (43 of 1961);


(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) "Chapter", "section" and "Schedule" means respectively Chapter and section of, and Schedule to, the Act.


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

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