Unless the subject or context requires otherwise, in this Act,-

(a) “Revenue stamp” means the income stamp approved by the Government of Nepal to be affixed to the document referred to in sub-section (1) of section 4.

(b) …………………

(c) …………………

(d) “specified” or "Prescribed" means prescribed or prescribed in the rules or orders made under this Act.

(e) "Schedule" means the schedule of this Act.