Definitions in Securities Transaction Tax Rules define key terms and require cross reference to governing statutes for unspecified terms. Definitions for the Securities Transaction Tax Rules designate the 'Act' as the Finance (No. 2) Act, 2004, define authorised bank as a bank appointed by the Reserve Bank as its agent and identify 'Form' as those set out in the Appendix; terms not defined in these rules are to be read by reference to their meanings in the Finance Act, the Securities Contracts (Regulation) Act, 1956, or the Income tax Act, 1961.