Sub Vces : Rule 2
Vces Rules
Sub-Heading Definitions

(1)        In these rules, unless the context otherwise requires,-

(a)        “Act” means the Finance Act, 2013;

(b)        “Form” means the Forms annexed to these rules.

(c)        “Scheme” means  the Service  Tax  Voluntary  Compliance  Encouragement Scheme, 2013 as specified in the Act;

(2)        Words and expressions used but not defined in these rules but defined in the Scheme shall have the meanings respectively assigned to them in the Scheme.

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