Interpretation.

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....ioner or the Commissioner; (b) "asset" includes any money, bullion, jewellery or other valuable article or thing, held in physical or virtual form; (c) "authorised officer" means-- (i) the Joint Director or the Additional Director; (ii) the Joint Commissioner or the Additional Commissioner; (iii) the Assistant Director or the Deputy Director; (iv) the Assistant Commissioner or the Depu....

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....torage or exchange, and includes the remote server or cloud server or virtual digital space; (f) "date on which the last of the authorisations for search was executed" means- (i) in the case of search, the date of conclusion of search as recorded in the last panchnama drawn in relation to any person in whose case the warrant of authorisation has been issued; or (ii) in the case of requisitio....

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.... 1961) or under this Act, which may be pending on the date on which a search under section 247 or requisition under section 248 is authorised or powers under section 253 are exercised, as the case may be, or which may have been completed on or before such date and includes all proceedings under this Act or the Income-tax Act, 1961 (43 of 1961) which may be commenced after such date in respect of a....

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Interpretation.