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<h1>Definitions of key tribunal terms: 'Act', 'authorised representative', 'Bench', and office roles under the rules</h1> Rule 2 defines terms used in the Tribunal rules: 'Act' is the Income-tax Act, 1961, clarifying statutory reference for all rule provisions. 'Authorised representative' is defined to include persons authorised by an assessee under section 288 and, for the income-tax authority, persons appointed by the Board or authorised by the Chief Commissioner, thereby prescribing who may appear, plead and act for parties. 'Bench' is defined to include the President, Senior Vice-President, Vice-President or any Member sitting singly and Special Benches, establishing constituent authority and composition. Other terms-'member', 'prescribed form', 'President', 'Registrar' (including Deputy/Assistant Registrars), 'section', 'Tribunal', 'Senior Vice-President', 'Vice-President'-are defined, thereby fixing terminology and scope throughout the rules.