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Rule 2 - Definitions - Authority for Advance Rulings (Procedure) Rules, 1996Extract Definitions. 2. In these rules, unless the context otherwise requires,— (a) "Act" means the Income-tax Act, 1961 (43 of 1961); (b) "Advance Ruling" means an advance ruling as defined in sub-clause (a) of section 245N of the Act; (c) "Applicant" means an applicant as defined in sub-clause (b) of section 245N of the Act; (d) "Application" means an application under sub-section (1) of section 245Q of the Act but shall include, where the context permits, all applications, petitions and representations of the nature referred to in rule 5; (e) "Authorised Representative",— (i) in relation to an applicant shall have the meaning assigned to it in sub-section (2) of section 288 of the Act as if the applicant were an assessee; (ii) in relation to the Commissioner, means a person authorised by the Commissioner in writing to appear, plead and act for the Commissioner in any proceedings before the Authority; (f) "Authority" means the Authority for Advance Rulings constituted under section 245-O of the Act; (g) "Case" means any proceedings under Chapter XIX-B of the Act in respect of an applicant; (h) "Chairman" means the Chairman of the Authority; (i) "Commissioner" means,— (1) the Commissioner as defined in sub-clause (16) of section 2 of the Act in respect of an applicant assessed under the Income-tax Act, (2) the Commissioner designated by the Central Board of Direct Taxes in this behalf in respect of an applicant not hith erto assessed, (j) "Member" means a member of the Authority and includes the Chairman; (k) "Order" includes any order, direction or ruling of the Authority; (l) "Rule" means a Rule of the "Authority for Advance Rulings (Procedure) Rules, 1996"; (m) "Secretary" means a Commissioner of Income-tax desig nated as the Secretary of the Authority and includes an Addition al Commissioner of Income-tax and Deputy Commissioner of Income-tax appointed to assist the Secretary in his functions where the context so requires; (n) "Section" means a section of the Act; (o) Words and expressions used and not defined herein but defined in the Act, shall have the meanings respectively, as signed to them in the Act.
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