# The Finance Act, 1997, Section 63: Definitions

- Act: The Finance Act, 1997
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1997/section/63/

## Text

Definitions. 63. In this Scheme, unless the context otherwise requires,— "declarant" means a person making the declaration under sub-section (1) of section 64; "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961); "Wealth-tax Act" means the Wealth-tax Act, 1957 (27 of 1957); all other words and expressions used in this Scheme but not defined and defined in the Income-tax Act or the Wealth-tax Act shall have the meanings respectively assigned to them in those Acts. © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.