Section 2(2) in Banking Cash Transaction Tax Rules, 2005
(2)Words and expressions used and not defined in these rules but defined in the Act, the Negotiable Instruments Act, 1881, the Reserve Bank of India Act,1934, the Banking Regulation Act,1949, the Income-tax Act, 1961, or the rules or regulations made thereunder shall have the meanings respectively assigned to them in those Acts or the rules or the regulations.
