Definitions: scope of settlement applications, authorised representatives, officers and procedural terms governing Income-tax Settlement Commission proceedings. Definitions set key terms for Commission procedure: settlement application and applicant, categories of authorised representative for applicants and the Commissioner, the inclusive meaning of Commission, and institutional roles such as Secretary and Officer of the Commission; undefined terms take their meanings from the Income-tax Act, and later notifications expand officer and Secretary designations.
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Provisions expressly mentioned in the judgment/order text.
Definitions: scope of settlement applications, authorised representatives, officers and procedural terms governing Income-tax Settlement Commission proceedings.
Definitions set key terms for Commission procedure: settlement application and applicant, categories of authorised representative for applicants and the Commissioner, the inclusive meaning of Commission, and institutional roles such as Secretary and Officer of the Commission; undefined terms take their meanings from the Income-tax Act, and later notifications expand officer and Secretary designations.
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