Section 2 in The Authority for Advance Rulings (Procedure) Rules, 1996
2. Definitions.
- In these rules, unless the context otherwise requires,-(a)"Act" means the Income-tax Act, 1961 (43 of 1961);(b)"Advance Ruling" means an advance ruling as defined in sub-clause (a) of section 245-N of the Act;(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 the meaning assigned to it in sub-section (2) of section 288 of the Act as if the applicant were an assessee;(ii)in relation to the Commissioner, means a person authorised by the Commissioner in writing to appear, plead and act for the Commissioner in any proceedings before the Authority;(f)"Authority" means the Authority for Advance Rulings constituted under section 245-O of the Act;(g)"Case" means any proceedings under Chapter XIX-B of the Act in respect of an applicant;(h)"Chairman" means the Chairman of the Authority;(i)"Commissioner" means,-(l)the Commissioner as defined in sub-clause (16) of section 2 of the Act in respect of an applicant assessed under the Income-tax Act,(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.
