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of <h1>Key Definitions in Direct Taxes Code Bill 2009: Advance Rulings Explained Under Sections 250-252</h1> In Chapter XIV of the Direct Taxes Code Bill, 2009, key definitions related to advance rulings are provided. An 'advance ruling' refers to a decision by the Authority on a question posed by an applicant under section 252, within the parameters set by section 250. The 'applicant' is any individual who submits an application under section 252(1). The 'application' is the formal request made to the Authority. The 'Authority' is the body established under section 251 to issue advance rulings, and the 'Chairman' and 'Member' refer to the individuals serving on this Authority, with the Chairman included as a Member.
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