Income Tax Rules, 2002 Definitions Chapter- 28
(v) an Income Tax Practitioners, registered with Tax Bar affiliated with All Pakistan Tax Bar
Association.(b) "electronic transmission" means a facsimile or electronic-mail transmission;(c) "Ordinance" means Income Tax Ordinance, 2001, where however, context so provides, Income
Tax Ordinance, 1979 till its relevance in a particular context;(d) "section" means section of the Ordinance;(e) “schedule" means a schedule to these rules; and(f) “transmission" means to transmit data through a computer network.(2) All other expressions used but not defined in these rules shall have the meaning assigned to them
under the Income Tax Ordinance, 2001.