Rule 2 - Definitions - Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana 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; (2) The 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.