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Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE, 2010 Chapters List Chapter XVI ADVANCE RULINGS AND DISPUTE RESOULTION This

Clause 267 - Interpretations in this Chapter. - DIRECT TAXES CODE, 2010

DIRECT TAXES CODE, 2010
Chapter XVI
ADVANCE RULINGS AND DISPUTE RESOULTION
  • Contents

Interpretations in this Chapter.

267. 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 258 within the scope as specified under section 256;

         (b) "appellant" means a public sector company or the Commissioner who prefers an appeal under sub-section (1) of section 262;

         (c) "applicant" means any person who makes an application under sub-section (1) of section 258;

         (d) "application" means an application made to the Authority under sub-section (1) of section 258;

         (e) "Authority" means the Authority for Advance Rulings and Dispute Resolution constituted under section 257;

         (f) "Chairperson" means the Chairperson of the Authority;

         (g) "Member" means a Member of the Authority and includes the Chairperson and Vice-chairperson;

         (h) "Vice-chairperson" means the Vice-chairperson of the Authority.
 
 
 
 

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