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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2000 (21 of 2000); (iii) advance ruling shall have the same meaning as assigned to it in clause (a) of section 245N of the Act; (iv) applicant means the assessee who had filed an application under section 245Q of the Act; (v) authorised representative shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) automated allocation system means an algorithm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax (Systems), as the case may be; (xi) digital signature shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (xii) electronic mode means any communication by way of an e-mail, video-telephony or video conferencing or any other electronic media; (xiii) electronic record shall have the same meaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, specified in the application; or (ii) the Principal Commissioner or Commissioner of Income-tax designated by the Board in respect of the application; (xvii) registered e-mail address means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (a) the e- mail address available in the electronic filing account of the addressee registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Central Board of Direct Taxes as Secretary of Board for Advance Rulings; (xx) video conferencing or video telephony means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time. (2) Words and expressions used herein and not defined, but defined in the Act, shall have the meaning respecti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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