Rule 2 - Definitions - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

2. Definitions. ─ (1) In these rules, unless the context otherwise requires,- (a) Act means the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015); (b) Chapter means a Chapter of the Act; (c) Form means a Form appended to these rules; (d) Income-tax Act means the Income-tax Act, 1961 (43 of 1961); (e) section means a section of the Act. (2) Words and expressions used and not defined in these rules but defined in the Act, the Income-tax Act or the rules made thereunder, shall have the meanings respectively assigned to them in those Acts and rules.