Income tax certificate proceedings: definitions clarify Act, authorised bank, public officer, principal rules, section and Schedule. Definitions in Rule 2 designate key terms for certificate proceedings: Act means the Income tax Act, 1961; principal rules are the rules in the Second Schedule to the Act; section and Schedule mean a section of, and a Schedule to, the Act; 'public officer' adopts the Code of Civil Procedure meaning; and 'authorised bank' is defined by cross reference to clause (aa) of sub rule (1) of rule 2 of the Income tax Rules, 1962.