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<h1>Clarifying Definitions in Income-tax (Certificate Proceedings) Rules, 1962: Key Terms Explained for Better Understanding</h1> In the Income-tax (Certificate Proceedings) Rules, 1962, several definitions are provided for terms used within the rules. 'Act' refers to the Income-tax Act, 1961. 'Authorised bank' is defined as per the Income-tax Rules, 1962. 'Public officer' is defined according to the Code of Civil Procedure, 1908. 'Principal rules' refer to those in the Second Schedule of the Act, and 'section' and 'Schedule' pertain to the respective sections and schedules of the Act.