Legal glossary
“approving authority”
Defined in 1 Acts. A definition holds for the Act that gives it; the same word can mean something else in another Act.
The Prohibition of Benami Property Transactions Act, 1988 · s. 2
(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);
Read section 2