Rule 2 - Definitions. - Income Declaration Scheme Rules, 2016

2. Definitions. (1) In these rules, unless the context otherwise requires,- (a) Act means the Finance Act, 2016 (28 of 2016); (b) Form means a form appended to these rules; (c) recognised stock exchange shall have the same meaning as assigned to it in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); (d) registered valuer means a person registered as a valuer under section 34AB of the Wealth-tax Act, 1957 (27 of 1957); (e) section means a section of the Act. (2) Words and expressions used and not defined in these rules but defined in the Act, or 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.