# The Finance Act, 2016, Section 182: Definitions

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/182/

## Text

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 (43 of 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.

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