https://www.taxtmi.com/acts?id=36699 Rule 2 defines key terms for Settlement Commission proceedings: the Act as the Income-tax Act; an applicant as one who applies under section 245C(1) for settlement; authorised representative for applicants as those entitled to represent before income-tax authorities or the Appellate Tribunal under section 288 (subject to personal-attendance exceptions), and for Commissioners as persons authorised in writing or appointed by the Central Government; it also defines Commission and Secretary, and assigns statutory meanings to undefined terms from the Act. en-us Mon, 24 Jun 2019 12:44:16 +0530 Mon, 24 Jun 2019 12:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36699 Rule 2 defines key terms for Settlement Commission proceedings: the Act as the Income-tax Act; an applicant as one who applies under section 245C(1) for settlement; authorised representative for applicants as those entitled to represent before income-tax authorities or the Appellate Tribunal under section 288 (subject to personal-attendance exceptions), and for Commissioners as persons authorised in writing or appointed by the Central Government; it also defines Commission and Secretary, and assigns statutory meanings to undefined terms from the Act. Act-Rules Direct Taxes Mon, 24 Jun 2019 12:44:16 +0530 https://www.taxtmi.com/acts?id=36699