Definitions

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....he Information Technology Act, 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&nbs....

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.... "designated portal" means the web portal designated as such by the Principal Director General of Income-tax (Systems) 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) "electr....

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....the Joint Secretary, Foreign Tax and Tax Research in the Department of Revenue, Ministry of Finance; (xvi) "Principal Commissioner or Commissioner", in respect of an application, means- (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 i....

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....ssee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or (f) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (xviii) "Rules" means the Income-tax Rules,1962; (xix) "Secretary" shall mean a Commissioner appointed by ....