Rule 2
Definitions
Unless the subject or the context otherwise requires, in these Rules –
(a) “Act” means the Foreign Investment Tax Act, 2019 (1962).
(b) “Tax” means the foreign investment tax.
(c) “Taxpayer” means the person obliged to pay the tax.
(d) “Schedule” means the Schedule of these Rules.
(a) “Act” means the Foreign Investment Tax Act, 2019 (1962).
(b) “Tax” means the foreign investment tax.
(c) “Taxpayer” means the person obliged to pay the tax.
(d) “Schedule” means the Schedule of these Rules.