Definitions of the Direct Tax Dispute Resolution Scheme clarify core terms and incorporation of scheme-level meanings.

Rule 2 defines key terms for the Direct Tax Dispute Resolution Scheme Rules, specifying that "Scheme" means the Direct Tax Dispute Resolution Scheme, "section" refers to a section of the enactment, "Form" denotes the appended forms, and that other terms not defined here shall adopt the meanings assigned to them in the Scheme, thus incorporating Scheme-level definitions by reference.

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