2. Definitions.

(1) In these rules, unless the context otherwise requires,-

(a) “Act” means the Finance Act, 2016 (28 of 2016);

(b) “Form” means a form appended to these rules;

(c) “recognised stock exchange” shall have the same meaning as assigned to it in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);

(d) “registered valuer” means a person registered as a valuer under section 34AB of the Wealth-tax Act, 1957 (27 of 1957);

(e) “section” means a section of the Act.

(2) Words and expressions used and not defined in these rules but defined in the Act, or the Income-tax Act, 1961 (43 of 1961) or the rules made thereunder, shall have the 

meanings respectively assigned to them in those Acts and rules.