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<h1>Key Definitions in Authority for Advance Rulings on Central Taxes Bill, 2007: Section 3 Establishes 'Authority' and More.</h1> In the Authority for Advance Rulings on Central Taxes Bill, 2007, key definitions are provided: 'appointed day' refers to the date the Authority is established under section 3; 'Authority' is the body constituted under the same section; 'Central taxes' encompass taxes or duties under several specified Acts, including the Central Excise Act, Income-tax Act, Customs Act, and others; 'Chairperson' and 'Member' refer to individuals within the Authority, with 'Member' including the Chairperson; 'prescribed' indicates rules set forth by regulation.