Clause 249 - Definitions - Direct Taxes Code Bill, 2009

CHAPTER - XIV ADVANCE RULING Definitions 249. In this Chapter, unless the context otherwise requires,- (a) "advance ruling" means a ruling by the Authority on a question raised by the applicant under section 252 within the scope as specified under section 250; (b) "applicant" means any person who makes an application under sub-section (1) of section 252; (c) "application" means an application made to the Authority under sub-section (1) of section 252; (d) "Authority" means the Authority for Advance Rulings constituted under section 251; (e) "Chairman" means the Chairman of the Authority; (f) "Member" means a Member of the Authority and includes the Chairman.