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<h1>Understanding Key Terms in Income-Tax Settlement: Applicant, Authorized Representative, and Commission Explained Under Section 245C</h1> The Income-tax Settlement Commission (Procedure) Rules 1997 define key terms used in the context of tax settlement procedures. The 'Act' refers to the Income-tax Act, 1961. An 'applicant' is a person seeking settlement of a tax case under section 245C. An 'authorised representative' can represent an applicant or a Commissioner in proceedings. The 'Commission' is the Income-tax Settlement Commission established under section 245B. 'Officer of the Commission' includes various directors and the Secretary. A 'Settlement application' is a request for case settlement under section 245C. Undefined terms have meanings as per the Act.