Clause 2 - Definitions - Authority For Advance Rulings On Central Taxes Bill, 2007

Definitions. 2. In this Act, unless the context otherwise requires,— (a) ''appointed day'' means the date with effect from which the Authority is constituted under section 3; (b) ''Authority'' means the Authority constituted under section 3; (c) ''Central taxes'' means taxes or duties levied or collected under the Central Excise Act, 1944, the Income-tax Act, 1961, the Customs Act, 1962, the Customs Tariff Act, 1975, Chapter V of the Finance Act, 1994, and taxes or duties chargeable under any other law for the time being in force in the same manner as taxes or duties under any of the said Acts, as the case may be; (d) ''Chairperson'' means the Chairperson of the Authority; (e) ''Member'' means a Member of the Authority and includes the Chairperson; (f) ''prescribed'' means prescribed by rules.