Definitions

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

2. New: “In Favour Of” filter added in Case Laws.

Try both these filters in Case Laws →

Definitions

X X X X Extracts X X X X

.... 2000); (c) "applicant" means the assessee who had filed an application under section 245C of the Act and such application is a pending application; (d) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (e) "automated allocation system" means an algorithm for randomised allocation of cases, by using suitable technological ....

X X X X Extracts X X X X

....ation Technology Act, 2000 (21 of 2000); (j) "electronic mode" means any communication by way of an e-mail, video-telephony or video conferencing or any other electronic media; (k) "electronic record" shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (l) "email" or "electronic mail" means a messag....

X X X X Extracts X X X X

....g account of the addressee registered in the designated portal; or (ii) the e-mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail address available in the Permanent Account Number database relating to the addressee; or (iv) in the case of addressee being an individual who possesses the Aadhaar number, the email address of addressee available i....

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Definitions