RULE 2 INCOME-TAX RULES 2026 Definitions
RULE 2 INCOME-TAX RULES 2026 Definitions. 2. (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… Read More »