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Rule 2 - Other Direct Tax Provisions - Rule 2 - 2. .-(1) In these rules, unless the context otherwise requires,- (a) "Act" means the Prohibition of Benami Property Transactions Act, 1988 (45 .....

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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 (4 .....

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