Section 2 in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
2. Definitions.
In this Act, unless the context otherwise requires,-(a)" compulsory deposit" means compulsory deposit under this Act;(b)" deposit" means a deposit of money;(c)" depositor" means a person who is liable to, make a compulsory deposit;(d)" Income- tax Act" means the Income- tax Act, 1961 ; (43 of 1961 .)(dd)" Income- tax Officer" has the same meaning as in clause (25) of section 2 of the Income- tax Act, and includes an Inspecting Assistant Commissioner who exercises or performs the powers or functions conferred on, or assigned to, him under section 125 or section 125A of the said Act;](e)all other words and expression herein but not defined and defined in the Income- tax Act shall have the meanings, respectively, assigned to them in that Act.
