Rule 2 - Definitions - Authority for Advance Rulings (Procedure for Appointment as Chairman and Vice-Chairman) Rules, 2016

2. Definitions. - In these rules, unless the context otherwise requires,- (a) Act means the Income-tax Act, 1961 (43 of 1961) ; (b) Chairman means the Chairman of the Authority; (c) Vice-Chairman means the Vice-Chairman of the Authority; (d) words and expressions used and not defined in these rules but defined in the Act shall have the meanings respectively assigned to them in the Act.