2. Definitions. In these rules, unless the context otherwise requires,- (a) "Act" means the Finance Act, 1994 (32 of 1994); (b) "section" means the section of the Act; (c) "value" shall have the meaning assigned to it in section 67; (d) words and expressions used in these rules and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act.