Section 2 in Banking Cash Transaction Tax Rules, 2005
2. Definitions.-
(1)In these rules, unless the context otherwise requires,-(a)"Act" means the Finance Act, 2005 ( 18 of 2005);(b)"authorised bank" means any bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);(c)"Form" means a Form set out in the Appendix to these rules.(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.
