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.