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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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