Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Section - 2 - Definitions

Definitions.

2. (1) In this Act, unless the context otherwise requires,-

(a)-"notification" means the notification published in the Official Gazette;
(b)-"specified Act" means-
(i)-the Wealth-tax Act, 1957 (27 of 1957);
(ii)-the Income-tax Act, 1961 (43 of 1961);
(iii)-the Prohibition of Benami Property Transactions Act, 1988 (45 of 1988);
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