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.