Para 2 - Definitions - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

2. Definitions .- In these rules, unless the context otherwise requires, - (a) Scheme means the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, specified under Chapter V of the Finance (No.2) Act, 2019 (23 of 2019); (b) section means the section of the Finance (No. 2) Act, 2019; (c) Form means the Form annexed to these rules; (d) Words and expressions used in these rules but not defined in these rules and defined in the Scheme shall have the meanings respectively assigned to them in the Scheme.