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<h1>Understanding Rule 2 of Income-tax (Appellate Tribunal) Rules, 1963: Key Definitions and Roles Explained</h1> Rule 2 of the Income-tax (Appellate Tribunal) Rules, 1963 provides definitions for terms used within the rules. 'Act' refers to the Income-tax Act, 1961. An 'authorised representative' can be a person authorized by an assessee or appointed by the Central Board of Direct Taxes or Chief Commissioner of Income-tax for Tribunal proceedings. 'Bench' refers to a Tribunal Bench, including various members and special benches. Other definitions include 'member,' 'prescribed form,' 'President,' 'Registrar,' 'section,' 'Senior Vice-President,' 'Tribunal,' and 'Vice-President,' each relating to their roles and functions within the Tribunal's framework.