(1) In these rules, unless the context otherwise requires,—

(a) “Act” means the Income-tax Act, 1961 (43 of 1961);

[(aa) “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);]

(b) “Chapter”, “section” and “Schedule” means respectively Chapter and section of, and Schedule to, the Act.


(2) All references to “Forms” in these rules shall be construed as references to the forms set out in Appendix II hereto.