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<h1>Definitions of key terms set how the Income Tax Rules read statutory terms and referenced forms.</h1> Rule 2 defines key terms for the Income Tax Rules: Act means the Income tax Act, 2025; authorised bank means a bank appointed as agent by the central banking authority; Form refers to Appendix III forms; section refers to sections of the Act. Expressions undefined in the rules adopt the meanings assigned to them in the Act.
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