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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 2 clarifies key definitions for advance rulings, applicants, representatives and authorities under Income-tax Act, 1961</h1> Rule 2 of the Authority for Advance Rulings (Procedure) Rules, 1996 defines key terms used in these rules. It clarifies that references to the 'Act' are to the Income-tax Act, 1961, and adopts the statutory meanings of 'advance ruling,' 'applicant,' and 'authorised representative' from the Act, extending the latter to persons representing the Commissioner. It defines 'application,' 'authority,' 'case,' 'chairman,' 'member,' 'order,' 'rule,' 'secretary,' 'section,' and 'commissioner,' including special designation where the applicant is not yet assessed. It further provides that expressions not defined in these rules but defined in the Act carry the meanings assigned in the Act.
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