Rule 2, Odisha Mines and Minerals (Development and Regulation) Act, 1957 (Appeals) Rules, 2024 [SEF-W8H]

Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "person holding foreign assets" means a person carrying on the holding of assets outside India; (c) "books of account" means a books of account received, held or disposed of by a person holding foreign assets in the course of the holding of assets outside India; (d) "Form 26AS" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.