Rule 2 - Definitions - Income-tax Settlement Commission (Procedure) Rules 1997

Definitions : 2. In these rules, unless the context otherwise requires, (i) Act means the Income-tax Act, 1961 (43 of 1961); (ii) annexure means the annexure to the application in Form No. 34B, set out in Appendix II to the Income-tax Rules, 1962; (iii) 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; (iv) authorised representative means, (a) in relation to an applicant, except where such applicant is required under any of the provisions of Chapter XIX-A 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, (i) authorised in writing by the Commissioner or the Chief Commissioner; or (ii) duly appointed by the Central Government as authorised representative or duly authorised by the Central Board of Direct Taxes to appear, plead and act for the Commissioner in any proceeding before the Commission; (v) Commission means the Income-tax Settlement Commission constituted under sub-section (1) of section 245B and includes, where the context so requires, any Bench exercising or discharging the powers or functions of the Commission; 1 [ (vi) Officer of the Commission means Secretary, Director of Income-tax (Investigation), Additional Director of Income-tax (Investigation), Joint Director of Income-tax (Investigation), Deputy Director of Income-tax (Investigation) and Assistant Director of Income-tax (Investigation). ] (vii) Secretary means the Secretary of the Commission and includes an Administrative Officer 2 [ and a superintendent ] ; (viii) Section means a section of the Act; (ix) Settlement application means an application made by a person to the Commission under sub-section (1) of section 245C to have a case relating to him settled; (x) all other words and expressions used in these rules and not defined but defined in the Act, shall have the same meaning respectively assigned to them in the Act. ***************** NOTES:- 1 . Substituted vide notification no. G.S.R. 820(E). dated 6-10-2010 [Income-tax Settlement Commission (Procedure) Amendment Rules, 2010.] before it was read as: (vi) Officer of the Commission means Secretary, Director of Income-tax (Investigation), Additional Director of Income-tax (Investigation) and Deputy Director of Income-tax (Investigation); 2 . Inserted vide notification no. G.S.R. 820(E). dated 6-10-2010 [Income-tax Settlement Commission (Procedure) Amendment Rules, 2010.]