https://www.taxtmi.com/acts?id=7057 Definitions set the procedural and institutional framework for advance rulings under the Income-tax Act, 1961. They define Advance Ruling, Applicant, Application, the Authority, Chairman, Members, Secretary, Commissioner (including designated Commissioners for unassessed applicants), and "Authorised Representative." "Order" and "Rule" are given procedural scope, "Case" covers proceedings under Chapter XIX-B, and undefined terms take their meanings from the Act. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 09 Dec 2025 11:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7057 Definitions set the procedural and institutional framework for advance rulings under the Income-tax Act, 1961. They define Advance Ruling, Applicant, Application, the Authority, Chairman, Members, Secretary, Commissioner (including designated Commissioners for unassessed applicants), and "Authorised Representative." "Order" and "Rule" are given procedural scope, "Case" covers proceedings under Chapter XIX-B, and undefined terms take their meanings from the Act. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7057