Rule 2 - Definitions - Securities Transaction Tax Rules, 2004

Definitions 2. (1) In these rules, unless the context otherwise requires, (a) Act means the Finance (No. 2) Act, 2004 (23 of 2004); (b) authorised bank means any bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934); (c) Form means a Form set out in the Appendix to these rules. (2) Words and expressions used and not defined in these rules but defined in the Act, or the Securities Contracts (Regulation) Act, 1956, or the Income-tax Act, 1961, shall have the meanings re spectively assigned to them in those Acts.