2. Definitions.- In these rules, unless the context otherwise requires,–

(a) “Act” means the Finance Act, 1994 (32 of 1994);

(b) “section” means the section of the Act;

(c) “value” shall have the meaning assigned to it in section 67;

(d) words and expressions used in these rules and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act.

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