Section 2(1) in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
(1)In these rules, unless the context otherwise requires,-(a)"Act" means the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015);(b)"Chapter" means a Chapter of the Act;(c)"Form" means a Form appended to these rules;(d)"Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);(e)"Section" means a section of the Act.
