Rule 2 - Definitions - Direct Tax Dispute Resolution Scheme Rules, 2016

2. Definitions. - In these rules, unless the context otherwise requires, - (a) Scheme means the Direct Tax Dispute Resolution Scheme, 2016, specified under Chapter X of the Finance Act, 2016 (28 of 2016) ; (b) section means section of the Finance Act, 2016 (28 of 2016) ; (c) Form means the Forms appended to these rules; (d) all other words and expressions used in these rules but not defined in these rules and defined in the Scheme under Chapter X of the Finance Act, 2016 (28 of 2016) , shall have the same meanings respectively as assigned to them in that Scheme.