Definitions.—
(1)
In this Act, unless the context otherwise requires,—
- “appellant” means—
- “appellate forum” means the Supreme Court or the High Court or the Income Tax Appellate Tribunal or the Commissioner (Appeals);
- “declarant” means a person who files declaration under section 4;
- “declaration” means the declaration filed under section 4;
- “designated authority” means an officer not below the rank of a Commissioner of Income-tax notified by the Principal Chief Commissioner for the purposes of this Act;
- “disputed fee” means the fee determined under the provisions of the Income-tax Act, 1961 (43 of 1961) in respect of which appeal has been filed by the appellant;
- “disputed income”, in relation to an assessment year, means the whole or so much of the total income as is relatable to the disputed tax;
- “disputed interest” means the interest determined in any case under the provisions of the Income-tax Act, 1961 (43 of 1961), where—
- “disputed penalty” means the penalty determined in any case under the provisions of the Income-tax Act, 1961 (43 of 1961), where—
- “disputed tax”, in relation to an assessment year or financial year, as the case may be, means the income-tax, including surcharge and cess (hereafter in this clause referred to as the amount of tax) payable by the appellant under the provisions of the Income-tax Act, 1961 (43 of 1961), as computed hereunder:—
- “Income-tax Act” means the Income-tax Act, 1961 (43 of 1961);
- “last date” means such date as may be notified by the Central Government in the Official Gazette;
- “prescribed” means prescribed by rules made under this Act;
- “specified date” means the 31st day of January, 2020;
- “tax arrear” means,—
(2)
The words and expressions used herein and not defined but defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.