Prohibition of Benami Property Transactions Act, 1988

Section - 2 - Definitions

3[Definitions.

2. In this Act, unless the context otherwise requires,-

(1) - "Adjudicating Authority" means the Adjudicating Authority 3a[referred to in] section 7;
(2) - "Administrator" means an Income-tax Officer as defined in clause (25) of section 2 of the Income-tax Act, 1961 (43 of 1961);
(3) - "Appellate Tribunal" means the Appellate Tribunal established under section 30;
(4) - "Approving Authority" means an Additional Commissioner or a Joint Commissioner as defined in clauses (1C) and (28C) respectively of section 2 of the Income-tax Act, 1961 (43 of 1961);
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