Definitions

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..... 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 hi .....

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..... irector 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- .....

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