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Section 3

[(cc) "Authorised Officer" means an officer of the Directorate of Enforcement authorised by the Central Government under section 37A;]

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3 [(cc) "Authorised Officer" means an officer of the Directorate of Enforcement authorised by the Central Government under section 37A;] (d) " Bench " means a Bench of the Appellate Tribunal; (e) " capital account transaction " means a transaction which alters the assets or liabilities, including contingent liabilities, outside India of persons resident in India or assets or liabilities in India of persons resident outside India, and includes transactions referred to in sub-section (3) of section 6; (f) " Chairperson " means the Chairperson of the Appellate Tribunal; (g) " chartered accountant " shall have the meaning assigned to it in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949);