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Rule 2
Definitions
Unless the subject or the context otherwise requires, in these Rules, –
(a) “Act” means the Income Tax Act, 2058 (2002).
(b) “Permanent account number” means the account number provided by the Department to any person to identify such person for purposes of tax.
(a) “Act” means the Income Tax Act, 2058 (2002).
(b) “Permanent account number” means the account number provided by the Department to any person to identify such person for purposes of tax.