Definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... section 245N of the Act; (c) "Applicant" means an applicant as defined in sub-clause (b) of section 245N of the Act; (d) "Application" means an application under sub-section (1) of section 245Q of the Act but shall include, where the context permits, all applications, petitions and representations of the nature referred to in rule 5; (e) "Authorised Representative",- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, (2) the Commissioner designated by the Central Board of Direct Taxes in this behalf in respect of an applicant not hith­erto assessed, (j) "Member" means a member of the Authority and includes the Chairman; (k) "Order" includes any order, direction or ruling of the Authority; (l) "Rule" means a Rule of the "Authority for Advance Rulings (Procedure) Rules....