Section 2 in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
2. Definitions.
(1)In this Act, unless the context otherwise requires,-(a)"notification" means the notification published in the Official Gazette;(b)"specified Act" means-(i)the Wealth-tax Act, 1957 (27 of 1957);(ii)the Income-tax Act, 1961 (43 of 1961);(iii)the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988);(iv)Chapter VII of the Finance (No. 2) Act, 2004 (22 of 2004);(v)Chapter VII of the Finance Act, 2013 (17 of 2013);(vi)the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015);(vii)Chapter VIII of the Finance Act, 2016 (28 of 2016); or(viii)the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020).(2)The words and expressions used herein and not defined, but defined in the specified Act, the Central Excise Act,1944 (1 of 1944), the Customs Act, 1962 (52 of 1962), the Customs Tariff Act,1975 (51 of 1975) or the Finance Act, 1994 (32 of 1994), as the case may be, shall have the same meaning respectively assigned to them in that Act.
