Definitions
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....ppendix II to the Income-tax Rules, 1962; (iii) "applicant" means a person who makes an application to the Commission under sub-section (1) of section 245C to have a case relating to him settled; (iv) "authorised representative" means,- (a) in relation to an applicant, except where such applicant is required under any of the provisions of Chapter XIX-A of the Act to atte....
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....Secretary, Director of Income-tax (Investigation), Additional Director of Income-tax (Investigation), Joint Director of Income-tax (Investigation), Deputy Director of Income-tax (Investigation) and Assistant Director of Income-tax (Investigation).] (vii) "Secretary" means the Secretary of the Commission and includes an Administrative Officer ^2[and a superintendent]; (viii) "Sect....
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