https://www.taxtmi.com/acts?id=53308 Rule 2 defines the expressions used in the Income-tax Rules, 2026, including "Act" as the Income-tax Act, 2025, "authorised bank" as a bank appointed by the Reserve Bank of India as its agent, "Form" as a form in Appendix III, and "section" as a section of the Act. It further states that words and expressions not defined in the rules but defined in the Act shall carry the meanings assigned in the Act, unless the context otherwise requires. en-us Fri, 20 Mar 2026 17:30:30 +0530 Sat, 04 Apr 2026 13:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53308 Rule 2 defines the expressions used in the Income-tax Rules, 2026, including "Act" as the Income-tax Act, 2025, "authorised bank" as a bank appointed by the Reserve Bank of India as its agent, "Form" as a form in Appendix III, and "section" as a section of the Act. It further states that words and expressions not defined in the rules but defined in the Act shall carry the meanings assigned in the Act, unless the context otherwise requires. Act-Rules Income Tax Fri, 20 Mar 2026 17:30:30 +0530 https://www.taxtmi.com/acts?id=53308