Definitions under Black Money Rules clarify key statutory terms and adopt meanings from the Act and Income tax Act. Definitions establish core terms: Act as the principal statute; Chapter as a chapter of the Act; Form as appended forms; Income tax Act as the Income tax Act; and section as a section of the Act. Unspecified words and expressions adopt meanings assigned in the Act, the Income tax Act, or rules made thereunder, ensuring interpretive cross reference and consistency across the regulatory framework.