These rules may be called the Income-tax Rules, 1962.
They shall come into force on the 1st day of April, 1962.
In these rules, unless the context otherwise requires, -
- "Act" means the Income-tax Act, 1961 (43 of 1961)
- "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);
- references to "Forms" in these rules shall be construed as references to the forms set out in Appendix II hereto....
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