For the purposes of this Chapter,–

(1) “Administrator” shall have the same meaning as assigned to it in

 section 2(a) of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002;

 (2)“agricultural land” means agricultural land in India,–

(a)not being a land situatedin any area referred to in section 2(22)(iii),

 for the purposes of section 393(1)[Table: Sl. No. 3(i)];

 (b) including a land situated in any area referred to in

 section 2(22)(iii), for the purposes of section 393(1)[Table: Sl. No. 3(iii)];

 (3)“an incorrect claim apparent from any information in the statement”

 shall mean a claim, on the basis of an entry, in the statement—

 (a)of an item, which is inconsistent with another entry of the same

 or some other item in such statement;

 (b)in respect of rate of deduction of tax at sourceor rate of collection

 of tax at source, where such rate is not as per the provisions of the Act;

 (4)“authorised dealer” means a person authorised by the Reserve Bank

 of India under section 10(1) of the Foreign Exchange Management Act, 1999

to deal in foreign exchange or foreign security;

 (5)“banking company” means a banking company to which the Banking

 Regulation Act, 1949 applies;

 (6)“buyer” for the purposes of provisions in column Bof the Table

 below means any person as specified in column Cbut does not include any

person as specified in column D:—