Rule 2 - Definitions - Indirect Tax Dispute Resolution Scheme Rules, 2016

2. Definitions . - In these rules, unless the context otherwise requires, - (a) Form means the Form annexed to these rules; (b) Scheme means the Indirect Tax Dispute Resolution Scheme, 2016, specified under Chapter XI of the Finance Act,2016 (28 of 2016) ; (c) section means section of the Finance Act,2016 (28 of 2016) ; (d) words and expressions used in these rules and not defined in these rules but defined in the Scheme under Chapter XI of the Finance Act,2016 (28 of 2016) , shall have the meanings respectively assigned to them in that Scheme.