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2. Definitions. In these rules, unless the context otherwise requires,- (a) “Act” means the Finance Act, 2016 (28 of 2016); 1[ (aa) electronic verification code" means a code generated for the purpose of electronic verification of the person furnishing the statement of specified services as per the data structure and standards laid down by the Principal Director- General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be] (b) “Form” means Forms appended to these rules. Note- 1. Inserted by the Equalisation levy (Amendment) Rules, 2020, w.e.f. 28-10-2020.
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