Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Definitions

2. (1) In these rules, unless the context otherwise requires,—

(a) "Act" means the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988);
(b) "Chapter" means a Chapter of the Act;
(c) "Form" means a Form appended to these rules; and
(d) "Section" means a section of the Act.

(2) Words and expressions used and not defined in these rules but defined in the Act, the Indian Trusts Act, 1882 (2 of 1882), the Indian Succession Act, 1925 (39 of 1925), the Indian Partnership Act, 1932 (9 of 1932), the Income-tax Act, 1961 (43 of 1961), the Depositories Act, 1996 (22 of 1996), the Prevention of Money-Laundering Act, 2002 (15 of 2003), the Limited Liability Partnership Act, 2008 (6 of 2009) and the Companies Act, 2013 (18 of 2013) or the rules made under those Acts, shall have the same meanings respectively assigned to them in those Acts and rules.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.