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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... t of a transaction which has been undertaken or is proposed to be undertaken by such applicant,] and such determination shall include the determination of any question of law or of fact specified in the application; (iii) a determination or decision by the Authority in respect of an issue relating to computation of total income which is pending before any income-tax authority or the Appellate Tribunal and such determination or decision shall include the determination or decision of any question of law or of fact relating to such computation of total income specified in the application : 8[ (iv) ***] 9[(iv) a determination or decision by the Authority whether an arrangement, which is proposed to be undertaken by any person being a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... means the Authority for Advance Rulings constituted under section 245-O; (e) "Chairman" means the Chairman of the Authority; 16[(f) "Member" means a Member of the Authority and includes the Chairman and Vice-chairman 21[or a Member of the Board for Advance Rulings]; (g) "Vice-chairman" means the Vice-chairman of the Authority. ] ---------------------- Notes :- 1. Chapter XIX-B, consisting of sections 245N to 245V, inserted by the Finance Act, 1993, w.e.f. 1-6-1993. 2. Clauses (a) and (b) substituted by the Finance Act, 2000, w.e.f. 1-6-2000. Prior to their substitution, clauses (a) and (b), as inserted by the Finance Act, 1993, w.e.f. 1-6-1993 and later on substituted by the Finance (No. 2) Act, 1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision by the Authority whether an arrangement, which is proposed to be undertaken by any person being a resident or a non-resident, is an impermissible avoidance arrangement as referred to in Chapter X-A or not.]". 9. Inserted vide Finance Act, 2013, w.e.f. 1st day of April, 2015. 10. Omitted vide Finance Act, 2013, w.e.f. April 1, 2013, before it was read as " 6[(iiia) is referred to in sub-clause (iv) of clause (a); and]" 11. Substituted vide Finance Act, 2013, w.e.f. 01-04-2013, before it was read as "7[or]". Further, For the word "and", the word "or" shall be substituted with effect from the 1st day of April, 2015; 12. Inserted vide Finance Act, 2013, w.e.f. 1st day of April, 2015. 13. Inserted vide THE FINANCE (No. 2) ACT, 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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