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Rule 2, Voluntary Surrender of Salaries (Exemption from Taxation) Act Rules, 1964 [S1J-20E]

As at 7 September 2026. In force from 23 March 1964.

In Voluntary Surrender of Salaries (Exemption from Taxation) Act Rules, 1964 [R10-4KM]. This text from 23 March 1964. No other text held.

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Cite: Rule 2, Voluntary Surrender of Salaries (Exemption from Taxation) Act Rules, 1964 [S1J-20E]. Machine: S1J-20E.

2. Definitions.—(1) In these rules, unless the context otherwise requires,— (a) "Act" means the Voluntary Surrender of Salaries (Exemption from Taxation) Act, 1961 (46 of 1961); (b) "Form" means a form appended to these rules; (c) "section" means a section of the Act. (2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.

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