Definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce, unless the context otherwise requires, ‑ (a) "specified Act" means‑ (i) the Wealth-tax Act, 1957 (27 of 1957) ; (ii) the Income-tax Act, 1961 (43 of 1961); ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2016); or (viii) the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020); (b) "notification" means the notification published in the Official Gazette. (2) The words and expressions....