Clause 267 - Interpretations in this Chapter. - Direct Taxes Code, 2010

Interpretations in this Chapter. 267. In this Chapter, unless the context otherwise requires,— (a) "advance ruling" means a ruling by the Authority on a question raised by the applicant under section 258 within the scope as specified under section 256; (b) "appellant" means a public sector company or the Commissioner who prefers an appeal under sub-section (1) of section 262; (c) "applicant" means any person who makes an application under sub-section (1) of section 258; (d) "application" means an application made to the Authority under sub-section (1) of section 258; (e) "Authority" means the Authority for Advance Rulings and Dispute Resolution constituted under section 257; (f) "Chairperson" means the Chairperson of the Authority; (g) "Member" means a Member of the Authority and includes the Chairperson and Vice-chairperson; (h) "Vice-chairperson" means the Vice-chairperson of the Authority.