Rule 2 - Definitions - Income-tax Settlement Commission (Procedure) Rules, 1976

2. Definitions.- In these rules, unless the context otherwise requires,-- ( i ) Act means the Income-tax Act, 1961 (43 of 1961) ; ( ii ) applicant means a person who makes an application to the Commission under sub-section (1) of section 245C to have a case relating to him-settled ; ( iii ) authorised representative means-- ( a ) in relation to an applicant, except where such applicant is required under any of the provisions of Chapter XIXA of the Act to attend in person, a person who would be entitled to represent him before any income-tax authority or the Appellate Tribunal under section 288 ; ( b ) in relation to a Commissioner, a person-- (A) authorised by the Commissioner in writing ; or (B) duly appointed by the Central Government by notification in the Official Gazette as authorised representative ; to appear, plead or act for the Commissioner in any proceedings before the Commission ; ( iv ) Commission means the Income-tax Settlement Commission constituted under sub-section (1) of section 245B ; ( v ) Secretary means the Secretary of the Commission and includes a Deputy Secretary and an administrative officer of the Commission ; ( vi ) section means a section of the Act ; ( vii ) settlement application means an application made by a person to the Commission under sub-section (1) of section 245C to have his case settled ; ( viii ) all other words and expressions used in these rules and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.