Section 2 in Income-Tax (Certificate Proceedings) Rules, 1962
2. Definitions - In these rules, unless the context otherwise
requires:-(1)"Act" means the Income-tax Act, 1961 (43 of 1961);(1A)[ "authorised bank" shall have the same meaning as in clause (aa) of sub-rule (1) of rule 2 of the Income-tax Rules, 1962;] [Inserted by the Income-tax (Certificate Proceedings) (Amendment) Rules, 1981 (w.e.f. 19th June, 1981)](2)"public officer" shall have the same meaning as in the Code of Civil Procedure, 1908 (5 of 1908);(3)"principal rules" means the rules contained in the Second Schedule to the Act; and(4)"section" and "Schedule" mean respectively section of, and Schedule to, the Act.
