Section 2(1A) in Income-Tax (Certificate Proceedings) Rules, 1962
(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)]
