Rule 2 - Definitions - Commodities Transaction Tax Rules, 2013

2. Definitions. ─ (1) In these rules, unless the context otherwise requires,- (a) Act means the Finance Act, 2013 (17 of 2013) ; (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 set out in the Appendix to these rules. (2) Words and expressions used and not defined in these rules but defined in the Act, the Forward Contracts (Regulation) Act, 1952 (74 of 1952), the Income-tax Act, 1961 (43 of 1961) , or the rules made thereunder, shall have the meanings respectively assigned to them in those Acts and rules.