Rule 2
Definitions
2. Definitions:
(1) Unless the subject or the context otherwise requires, in these Rules –
(a) “Act” means the Wealth Tax Act, 2017 (1960).
(b) “Taxpayer” means the owner of such house and land in the urban area or foreign investment as is
subject to the Wealth Tax pursuant to the Act.
(c) “Schedule” means Schedule of these Rules.
(2) The words and expressions used but not defined in these Rules shall have their respective meanings as set forth in the Act.
(1) Unless the subject or the context otherwise requires, in these Rules –
(a) “Act” means the Wealth Tax Act, 2017 (1960).
(b) “Taxpayer” means the owner of such house and land in the urban area or foreign investment as is
subject to the Wealth Tax pursuant to the Act.
(c) “Schedule” means Schedule of these Rules.
(2) The words and expressions used but not defined in these Rules shall have their respective meanings as set forth in the Act.