Definitions

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....eans:-- (a) a draft order as referred to in sub-section (1) of section 144C of the Act; (b) an intimation under sub-section (1) of section 143 of the Act or sub-section (1) of section 200A of the Act or sub-section (1) of section 206CB of the Act, where the assessee or the deductor or the collector objects to the adjustments made in the said order; (c) an order of assess....

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.... (I) search initiated under section 132 of the Act or requisition made under section 132A of the Act in the case of the assessee or any other person; or (II) survey carried out under section 133A of the Act; or (III) information received under an agreement referred to in section 90 or 90A of the Act. Explanation: For the purposes of clause (e) of sub-rule (ii), the....