Section 2. Definitions

2. Definitions.— In this Act, unless the context otherwise requires, — (a) "Adjudicating Authority" means an officer authorised under sub-section (1) of section 16; 2[(b) "Appellate Tribunal" means the Appellate Tribunal referred to in section 18;] (c) "authorised person" means an authorised dealer, money changer, off-shore banking unit or any other person for the time being authorised under sub-section (1) of section 10 to deal in foreign exchange or foreign securities; 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); 3[(gg) "Competent Authority" means the Authority appointed by the Central Government under sub-section (2) of section 37A;] (h) "currency" includes all currency notes, postal notes, postal orders, money orders, cheques, drafts, travellers cheques, letters of credit, bills of exchange and promissory notes, credit cards or such other similar instruments, as may be notified by the Reserve Bank;