In this Act, unless the context otherwise requires,—

   (a)  "Bench" means a Bench of the National Tax Tribunal;

   (b)  "Board of Direct Taxes" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

   (c)  "Board of Excise and Customs" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

   (d)  "Central Excise Act" means the Central Excise Act, 1944 (1 of 1944);

   (e)  "Central Excise Tariff Act" means the Central Excise Tariff Act, 1985 (5 of 1986);

   (f)  "Chairperson" means the Chairperson of the National Tax Tribunal;

   (g)  "Companies (Profits) Surtax Act" means the Companies (Profits) Surtax Act, 1964 (7 of 1964);

   (h)  "Customs Act" means the Customs Act, 1962 (52 of 1962);

   (i)  "Customs, Excise and Service Tax Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962);

   (j)  "Customs Tariff Act" means the Customs Tariff Act, 1975 (51 of 1975);

   (k)  "Expenditure-tax Act" means the Expenditure-tax Act, 1987 (35 of 1987);

   (l)  "Gift-tax Act" means the Gift-tax Act, 1958 (18 of 1958);

   (m)  "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);

   (n)  "Income-tax Appellate Tribunal" means the Income-tax Appellate Tribunal constituted under section 252 of the Income-tax Act, 1961 (43 of 1961);

   (o)  "Interest-tax Act" means the Interest-tax Act, 1974 (45 of 1974);

   (p)  "law officer" means the Attorney-General for India, the Solicitor General of India or the Additional Solicitor General of India;

   (q)  "Member" means a Member of the National Tax Tribunal and includes the Chairperson;

   (r)  "National Tax Tribunal" means the National Tax Tribunal established under section 3;

   (s)  "notification" means a notification published in the Official Gazette;

   (t)  "prescribed" means prescribed by rules made under this Act;

   (u)  "Supreme Court" means the Supreme Court of India;

   (v)  "Wealth-tax Act" means the Wealth-tax Act, 1957 (27 of 1957);

   (w)  words and expressions used in this Act but not defined herein and defined in the Central Excise Act, the Central Excise Tariff Act, the Customs Act, the Customs Tariff Act (hereinafter referred to as the indirect taxes) or the rules made thereunder or in Chapter V of the Finance Act, 1994 (32 of 1994) shall have the meanings, respectively, assigned to them in the said Acts or the rules made thereunder;

   (x)  words and expressions used in this Act but not defined herein and defined in the Income-tax Act, the Wealth-tax Act, the Gift-tax Act, the Expenditure-tax Act, the Interest-tax Act or the Companies (Profits) Surtax Act (hereinafter referred to as the direct taxes) or the rules made thereunder shall have the meanings, respectively, assigned to them in the said Acts or the rules made thereunder.