Section 2(1) in Banking Cash Transaction Tax Rules, 2005
(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.
