Section 2 in 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 assigned to them in the Act.
