Definitions in Income-tax Rules clarify key terms and incorporate meanings from the Act unless context requires otherwise. Rule 2 defines the expressions used in the Income-tax Rules, 2026, including 'Act' as the Income-tax Act, 2025, 'authorised bank' as a bank appointed by the Reserve Bank of India as its agent, 'Form' as a form in Appendix III, and 'section' as a section of the Act. It further states that words and expressions not defined in the rules but defined in the Act shall carry the meanings assigned in the Act, unless the context otherwise requires.
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 Income-tax Rules clarify key terms and incorporate meanings from the Act unless context requires otherwise.
Rule 2 defines the expressions used in the Income-tax Rules, 2026, including "Act" as the Income-tax Act, 2025, "authorised bank" as a bank appointed by the Reserve Bank of India as its agent, "Form" as a form in Appendix III, and "section" as a section of the Act. It further states that words and expressions not defined in the rules but defined in the Act shall carry the meanings assigned in the Act, unless the context otherwise requires.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
