Section 63 - Definitions - Finance Act, 1997

63. Definitions In this Scheme, unless the context otherwise requires, - (a) declarant means a person making the declaration under sub-section (1) of section 64; (b) Income-tax Act means the Income-tax Act, 1961 (43 of 1961); (c) Wealth-tax Act means the Wealth-tax Act, 1957 (27 of 1957); (d) all other words and expressions used in this Scheme but not defined and defined in the Income-tax Act or the Wealth-tax Act shall have the meanings respectively assigned to them in those Acts.