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of <h1>Rule 2 clarifies key definitions for settlement applications under Chapter XIX-A, including applicant, authorised representative and Commission roles</h1> Rule 2 of the Income-tax Settlement Commission (Procedure) Rules, 1997 defines key terms for applying Chapter XIX-A of the Income-tax Act, 1961. It clarifies that 'Act' refers to the Income-tax Act, 'annexure' to the prescribed Form 34B attachment, 'applicant' to any person filing a settlement application under section 245C(1), and 'settlement application' to such filing. 'Authorised representative' is specified separately for applicants and the Commissioner, including persons permitted under section 288 or expressly authorised by revenue authorities. It defines 'Commission,' its 'Secretary,' and 'Officer of the Commission,' and provides that undefined expressions bear the meanings assigned in the Income-tax Act.
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