Section 2 in The Indirect Tax Dispute Resolution Scheme Rules, 2016
2. Definitions.
- In these rules, unless the context otherwise requires, -(a)"Form" means the Form annexed to these rules;(b)"Scheme" means the Indirect Tax Dispute Resolution Scheme, 2016, specified under Chapter XI of the Finance Act,2016 (28 of 2016) ;(c)"section" means section of the Finance Act, 2016 (28 of 2016) ;(d)words and expressions used in these rules and not defined in these rules but defined in the Scheme under Chapter XI of the Finance Act,2016 (28 of 2016), shall have the meanings respectively assigned to them in that Scheme.
