Rule 2 - Definitions - Authority for Advance Rul­ings (Procedure) Rules, 1996

Definitions. 2. 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 245N 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, (1) 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 hith erto 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 desig nated as the Secretary of the Authority and includes an Addition al 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, as signed to them in the Act.