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Definitions. 182. In this Scheme, unless the context otherwise requires,— (a) “declarant” means a person making the declaration under sub-section (1) of section 183; (b) “Income-tax Act” means the Income-tax Act, 1961; (c) all other words and expressions used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act. |