2. Definitions.–
(1) In these rules, unless the context otherwise requires,—
a. "Act" means the Income-tax Act, 2025 (30 of 2025);
b. "authorised bank" means any bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);
c. "Form" means a Form in Appendix III appended to these rules;
d. "section" means a section of the Act.
(2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.