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Bare acts > Income-tax Settlement Commission (Procedure) Rules, 1997 > Rule 2


2. Definitions.- 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 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.

(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).

(vii) "Secretary' means Secretary of the Commission and includes an Administrative Officer.

(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 meanings respectively assigned to them in the Act :





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