(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 Reserve Bank of India Act, 1934 (2 of 1934);

(c) Form‖ means a Form in Appendix III appended to these rules;

(d) "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.