Definitions in the Income Declaration Scheme clarify term meanings and cross reference existing tax statutes for uniform interpretation. Definitions establish that key terms-including Act, Form, recognised stock exchange, registered valuer, and section-are defined for the Scheme and that any term not defined in the Scheme shall take the meaning assigned in the Finance Act, the Income tax Act or the rules made under them, ensuring cross reference and uniform interpretation across the related fiscal statutes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definitions in the Income Declaration Scheme clarify term meanings and cross reference existing tax statutes for uniform interpretation.
Definitions establish that key terms-including Act, Form, recognised stock exchange, registered valuer, and section-are defined for the Scheme and that any term not defined in the Scheme shall take the meaning assigned in the Finance Act, the Income tax Act or the rules made under them, ensuring cross reference and uniform interpretation across the related fiscal statutes.
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