2. Definitions.--(1) In these rules, unless there is anything
repugnant in the subject or context,--
(i) "Board" means the Central Board of Revenue, constituted under the Central
Board of Revenue Act, 1924 (IV of 1924);
(ii) "Ordinance" means the Income Tax Ordinance, 1979 (XXXI of 1979); and
(iii) "section" means section of the Ordinances.
(2) All other expressions used but not defined in these rules shall have the meaning
assigned to them under the Ordinance.