Interpretation.

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.... the Director; or (iv) the Principal Commissioner 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 ....

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....used on stand-alone mode or part of a computer system, linked through a network, or utilised through intermediaries for information creation or processing or storage 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 conclusio....

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....shall be construed to mean as book of accounts maintained by the said person; (h) "proceeding" means any proceeding in respect of any year, whether under the Income-tax Act, 1961 (43 of 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, o....