Rule 2 of Income Tax Rule 1962 - Definitions of Income Tax Rules

Definitions in Income Tax Rules 1962
Rule 2 of Income Tax Rules 1962 contains the definitions of terms in the Rules.
Provisions in Income Tax Rules 1962 related to Rule 2 is as under:

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

(a) "Act" means the Income-tax Act, 1961 (43 of 1961);

(aa) "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);

(b) "Chapter", "section" and "Schedule" means respectively Chapter and section of, and Schedule to, the Act.

(2) All references to "Forms" in these rules shall be construed as references to the forms set out in Appendix II hereto. :-

Rule 1 of Income Tax Rule 1962 - Short Title and Commencement

Rule 2 of Income Tax Rule 1962 - Definitions of Income Tax Rules

Rule 2A Limits for the Purposes of Salary income Income Tax Rules 1962

Rule 2B Conditions for the purposes of Section 10(5) of Income Tax Act in respect of value of travel concession or allowance received or due to employee from employer

Rule 2BA Guidelines for the purposes of Section 10(10C) of Income Tax Act in respect of amount received by employee from employer: Rule 2BA of Income Tax Rules 1962

Rule 2BB Prescribed Allowances for the purpose of Section 10(14) of Income Tax Act : Rule 2BB of Income Tax Rules 1962

Rule 2BBA Conditions and Circumstances for the purposes of Section 10(19) of Income Tax Act : Rule 2BBA of Income Tax Rules 1962

Rule 2BC Amount of annual receipt for the purpose of Section 10(23)(iiiad) and (iiiae) of Income Tax Act : Rule 2BC of Income Tax Rules 1962

Rule 2C Defines guidelines for approval under section 10(23)(iv) and (v) of Income Tax Act : Rule 2C of Income Tax Rules 1962

Rule 2CA Guidelines for approval under section 10(23C)(vi) and (via) of Income Tax Act : Rule 2CA of Income Tax Rules 1962