Clause 179 - Definitions - Finance Bill, 2016

Definitions 179. In this Scheme, unless the context otherwise requires, (a) declarant means a person making the declaration under sub-section (1) of section 180; (b) Income-tax Act means the Income-tax Act, 1961 (43 of 1961); (c) all other words and expressions used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.