Income tax certificate proceedings: definitions clarify Act, authorised bank, public officer, principal rules, section and Schedule.

Definitions in Rule 2 designate key terms for certificate proceedings: Act means the Income tax Act, 1961; principal rules are the rules in the Second Schedule to the Act; section and Schedule mean a section of, and a Schedule to, the Act; "public officer" adopts the Code of Civil Procedure meaning; and "authorised bank" is defined by cross reference to clause (aa) of sub rule (1) of rule 2 of the Income tax Rules, 1962.

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