Rule 2 - Definitions - Income-tax (Certificate Proceedings) Rules, 1962

Definitions. 2. In these rules, unless the context otherwise requires,— (1) "Act" means the Income-tax Act, 1961 (43 of 1961); [(1A) "authorised bank" shall have the same meaning as in clause (aa) of sub-rule (1) of rule 2 of the Income-tax Rules, 1962;] (2) "public officer" shall have the same meaning as in the Code of Civil Procedure, 1908 (5 of 1908); (3) "principal rules" means the rules contained in the Second Schedule to the Act; and (4) "section" and "Schedule" mean respectively section of, and Schedule to, the Act.