Income Tax
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Definitions
Definitions.
2. In these rules, unless the context otherwise requires:—
(a ) "account" means a savings account opened by a depositor in accordance with the scheme;
(b ) "Act" means the Government Savings Bank Act, 1873 (5 of 1873);
(c ) "depositor" means:—
(i) an individual, or
(ii) a Hindu undivided family, or
(iii) an association of persons or a body of individuals consisting in either case, only of husband and wife governed by the system of community of property in force in the State of Goa and the Union Territories of Dadra and Nagar Haveli and Daman and Diu, by whom, or on whose behalf money, is deposited in an account and deposit means money so deposited;
(d ) "post office" means any Head Post Office, or any sub-post office which is authorised to open an account under these rules;
(e ) "scheme" means the National Savings Scheme as contained in these rules;
(f ) "year" means a year commencing on 1st day of April;
(g ) words and expressions used herein and not defined in the Post Office Savings Banks General Rules, 1981, shall have the meanings respectively assigned to them in these rules.
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