Income-tax (Dispute Resolution Panel) Rules define Act, panel, Secretariat, Form and incorporation of Act meanings. Rule 2 defines key terms for the Income-tax (Dispute Resolution Panel) Rules: Act means the Income-tax Act, 1961; panel means the Dispute Resolution Panel; Form means a form appended to the Rules; Secretariat is the office for filing objections by the eligible assessee under section 144C; section means a section of the Act; and undefined words and expressions take their meanings from the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-tax (Dispute Resolution Panel) Rules define Act, panel, Secretariat, Form and incorporation of Act meanings.
Rule 2 defines key terms for the Income-tax (Dispute Resolution Panel) Rules: Act means the Income-tax Act, 1961; panel means the Dispute Resolution Panel; Form means a form appended to the Rules; Secretariat is the office for filing objections by the eligible assessee under section 144C; section means a section of the Act; and undefined words and expressions take their meanings from the Act.
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