Section 2(2) in The Authority for Advance Rulings (Procedure) Rules, 1996
(2)the Commissioner designated by the Central Board of Direct Taxes in this behalf in respect of an applicant not hitherto 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 designated as the Secretary of the Authority and includes an Additional 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, assigned to them in the Act.
