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Rule 2
Definitions
(1) In these rules, unless the subject or the context otherwise requires:-
(a) “Act” means the Wealth Tax Act, 2017.
( b) "Taxpayer" means the owner of real estate or foreign investment in urban areas subject to property tax according to the Act.
(c) "Schedule" means the schedule of these rules.
( 2) Words and phrases used but not defined in these rules shall have the meanings given in the Act.