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.... applicant, arising out of a transaction which has been undertaken or is proposed to be undertaken by such applicant;] and such determination shall include the determination of any question of law or of fact specified in the application; (iii) a determination or decision by the Authority in respect of an issue relating to computation of total income which is pending before any income-tax authority or the Appellate Tribunal and such determination or decision shall include the determination or decision of any question of law or of fact relating to such computation of total income specified in the application : (iv) 8[****] 9[(iv) a determination or decision by the Authority whether an arrangement, which is proposed to be undertak....

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....ause (b) of section 96A of the Finance Act, 1994;'. (32 of 1994.)]] (c) "application" means an application made to the Authority 19[or the Board for Advance Rulings] under sub-section (1) of section 245Q; 20[(ca) "Board for Advance Rulings" means the Board for Advance Rulings constituted by the Central Government under section 245-OB;] (d) "Authority" means the Authority for Advance Rulings constituted under section 245-O; (e) "Chairman" means the Chairman of the Authority; 16[(f) "Member" means a Member of the Authority and includes the Chairman and Vice-chairman 21[or a Member of the Board for Advance Rulings]; (g) "Vice-chairman" means the Vice-chairman of the Authority.]     *************** NOTES:- 1.  I....

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....to be undertaken, by the applicant; (b) "applicant" means a non-resident making an application;" 3.  Inserted vide Section 92 of the Finance Act, 2003 w.e.f. 01-06-2000 4.  Substituted vide Section 92 of the Finance Act, 2003 w.e.f. 01-06-2000 before it was read as, "a non-resident"  5.  Inserted vide Section 92 of the Finance Act, 2003 w.e.f. 14-05-2003 6.  Inserted vide Section 91 of the Finance Act, 2012 w.e.f. 01-04-2013 6A. Inserted vide Section 91 of the Finance Act, 2012 w.e.f. 01-04-2013 7.  Substituted vide Section 91 of the Finance Act, 2012 w.e.f. 01-04-2013 before it was read as, "and"  8.  Omitted vide Section 53 of the Finance ....