Finance Acts

Section - 148 - Definitions

Definitions.

148. In this Part, unless the context otherwise requires,-

(a)- "pensioner" means a retired Government servant under the pension rules; and
(b)- "pension rules" means the Central Civil Services (Pension) Rules, 1972 as it existed prior to its cesser of operation; or the Central Civil Services (Pension) Rules, 2021 or the Central Civil Services (Extraordinary Pension) Rules, 2023 made under the proviso to article 309 of the Constitution and instructions issued thereunder.
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