Rule 2, Direct Tax Vivad se Vishwas Act Rules, 2020 [S2A-3WW]
As at 7 September 2026. In force from 9 October 2020.
2. Definitions.—(1) In these rules, unless the context otherwise requires,— (a) "Act" means the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020); (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.
Defined terms in this text (1)
tax: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act
tax: Section 2, Wealth-Tax Act, 1957 [S1EC08] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act
tax: Section 2, Taxation Laws (Extension to Jammu and Kashmir) Act, 1972 [S1NG4S] (In this Act, unless the context otherwise requires,—): "tax" means income-tax chargeable under the provisions of this Act
tax: 1 more definition.
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