Para 2 - Definition - Site Restoration Fund Scheme, 1999

Definition. 2. (1) In this Scheme, unless the context otherwise requires,— ( a ) "Act" means the Income-tax Act, 1961; ( b ) "account" means a deposit account under this Scheme; ( c ) "deposit office" means a designated branch of the State Bank of India where the account is maintained; ( d ) "depositor" means an assessee mentioned in sub-paragraph (3) of paragraph 1 of this Scheme. ( e ) "State Bank of India" means the State Bank of India constituted under sub-section (1) of section 3 of the State Bank of India Act, 1955 (23 of 1955); ( f ) the expression "previous year" shall have the meaning assigned to it in the Income-tax Act, 1961 (43 of 1961), "financial year" means year ended 31st March and all other words and expressions used herein shall have the meanings assigned to them in the agreement to which assessee is a party. (2) All references to "forms" in this Scheme shall be construed as references to the forms set out in the appendices to this Scheme.