TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ct; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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