Definitions in banking cash transaction tax rules set scope of 'Act', 'authorised bank' and 'Form'. Rule 2 defines key terms for the Banking Cash Transaction Tax Rules: Act means the Finance Act, 2005; authorised bank means a bank appointed by the Reserve Bank of India as its agent; and Form means a Form in the Appendix. Terms not defined in these Rules take the meanings given in specified Acts and their rules or regulations, creating an interpretive cross-reference to maintain consistency with related 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 banking cash transaction tax rules set scope of 'Act', 'authorised bank' and 'Form'.
Rule 2 defines key terms for the Banking Cash Transaction Tax Rules: Act means the Finance Act, 2005; authorised bank means a bank appointed by the Reserve Bank of India as its agent; and Form means a Form in the Appendix. Terms not defined in these Rules take the meanings given in specified Acts and their rules or regulations, creating an interpretive cross-reference to maintain consistency with related statutes.
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