Section 182 - Definitions. - Finance Act, 2016

Definitions. 182 . In this Scheme, unless the context otherwise requires, (a) declarant means a person making the declaration under sub-section (1) of section 183; (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.