Section 148 - Definitions. - Finance Act, 2025

Definitions. 148. In this Part, unless the context otherwise requires, (a) pensioner means a retired Government servant under the pension rules; and (b) pension rules means the Central Civil Services (Pension) Rules, 1972 as it existed prior to its cesser of operation; or the Central Civil Services (Pension) Rules, 2021 or the Central Civil Services (Extraordinary Pension) Rules, 2023 made under the proviso to article 309 of the Constitution and instructions issued thereunder.