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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 2 defines key terms for Dispute Resolution Panel, Secretariat and forms under Income-tax Act, including section 144C</h1> Rule 2 of the Income-tax (Dispute Resolution Panel) Rules, 2009 provides definitions for terms used in the Rules. It clarifies that 'Act' refers to the Income-tax Act, 1961; 'panel' refers to the Dispute Resolution Panel; and 'Form' denotes forms appended to these Rules. 'Secretariat' is defined as the designated office for filing objections by an eligible assessee under section 144C. 'Section' refers to a section of the Income-tax Act. Any words not defined in these Rules but defined in the Act take the meanings assigned in the Act.
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