Section 2(2) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(2)The words and expressions used herein and not defined, but defined in the specified Act, the Central Excise Act,1944 (1 of 1944), the Customs Act, 1962 (52 of 1962), the Customs Tariff Act,1975 (51 of 1975) or the Finance Act, 1994 (32 of 1994), as the case may be, shall have the same meaning respectively assigned to them in that Act.
