Section 27A(a) in Conduct of Elections Rules, 1961
(a)"Assistant Returning Officer", for the notified class of electors, means the Assistant Returning Officer notified by the Election Commission for the purposes of this Part;(aa)[ 'absentee voter' mean a person belonging to such class of persons as may be notified, under clause (c) of Section 60 of the Act, and who is employed in essential services as mentioned in the said notification, and includes an elector belonging to the class of senior citizen or persons with disability or the COVID 19 suspect or affected persons [Inserted by Conduct of Elections(Amendment) Rules, 2020]; [Inserted by Notification No. S.O. 3786(E), dated 22.10.2019 (w.e.f. 15.4.1961).](ab)'nodal officer' means an officer authorised to verify the claim of an absentee voter not being an elector belonging to the class of senior citizen or persons with disability;]