In these Rules, unless there is anything repugnant in the subject or context,-

Tax Period means, a Period of time, usually for the purpose of Section 29, 30, 31, 32, 33 and 58 shall be a quarter and part thereof, and for the purpose of Section 34, 35, 36, 37, 38, 40, 42, 43 shall be a year and part thereof or such period(s) as may be specified from time to time.