Rule 2 - Definitions - Income-tax (Dispute Resolution Panel) Rules, 2009

2. Definitions. - In these rules, unless the context otherwise requires,- (i) Act means the Income-tax Act, 1961 (43 of 1961) ; (ii) panel means the Dispute Resolution Panel; (iii) Form means a form appended to these rules; (iv) Secretariat , in relation to panel, means the designated office for filing of objections by the eligible assessee under section 144C; (v) section means a section of the Act. (vi) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively as to them in the Act.