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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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152H.Definition:

For the purposes of this Chapter, unless the context otherwise requires-

(a) "authorised representative" means an authorised representative mentioned in sub-section (2) of section 174;

(b) "bench" means bench of Taxes Appellate Tribunal;

(c) "Commissioner's Representative" means an officer or officers nominated by the Commissioner of Taxes from among the income tax authorities under section 3 to represent in the Alternative Dispute Resolution process under this Chapter;

(d) "court" means the Supreme Court;

(e) "dispute" means an objection of an assessee regarding-

(i) assessment of income above the income declared by him in his return of income for the relevant year, or

(ii) order of an appellate authority under chapter XIX which results in assessment of income which is above the declared amount in his return of income;