Para 2 - Definitions - Income Tax Ombudsman Guidelines 2010

2. Definitions I. ''authorized representative'' means a person duly appointed and authorized by a complainant to act on his behalf and represent him in the proceedings under these guidelines for consideration of his complaint. II. ''award'' means an award passed by the Ombudsman in accordance with these Guidelines. III. ''complaint'' means a representation in writing or through electronic means containing an administrative grievance alleging deficiency in the working of the Income-tax Department as mentioned in clause 9 of the Guidelines. IV. ''guidelines'' means The Income-Tax Ombudsman Guidelines, 2010. V. ''income-tax authority complained against'' means the junior-most Income Tax officer not below the rank of an Income-Tax Officer who has given the cause of grievance to the complainant. If the grievance has been caused by an official lower in rank than an Income-Tax Officer, then this term shall mean the officer in the rank of an Income-Tax Officer who is in-charge of such official. VI. ''Ombudsman'' means any person appointed under Clause 3 of the Guidelines.