TaxTMI 
TaxTMI 
Definitions
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.... 2000 (21 of 2000); (iii) "advance ruling" shall have the same meaning as assigned to it in clause (a) of section 245N of the Act; (iv) "applicant" means the assessee who had filed an application under section 245Q of the Act; (v) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) "automated allocation system" means ....
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....s) or the Director General of Income-tax (Systems), as the case may be; (xi) "digital signature" shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (xii) "electronic mode" means any communication by way of an e-mail, video-telephony or video conferencing or any other electronic media; (xiii) "elect....
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....i) the Principal Commissioner or Commissioner of Income-tax, specified in the application; or (ii) the Principal Commissioner or Commissioner of Income-tax designated by the Board in respect of the application; (xvii) "registered e-mail address" means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (a) the e- mail address a....