Definitions (advance rulings)

Specified order (clause a). (i) A draft order under section 275(1); (ii) an intimation under section 270(1) or 399(1), where the assessee, deductor or collector objects to the adjustments; (iii) an order of assessment or reassessment, except one passed under the directions of the Dispute Resolution Panel; (iv) an order under section 287 that enhances the assessment or reduces the loss; or (v) an order under section 398 where the aggregate variations proposed or made (the amount on which tax was not deducted or collected) do not exceed ten lakh rupees, a return was furnished for the relevant year with total income not exceeding fifty lakh rupees, and the order is not based on a search under section 247, a requisition under section 248, a survey under section 253, or information received under an agreement under section 159.

Specified conditions (clause b). The applicant must not be a person: against whom a detention order under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 stands (subject to the revocation and review situations the rule describes); convicted of an offence under the Bharatiya Nyaya Sanhita, 2023, the Unlawful Activities (Prevention) Act, 1967, the Narcotic Drugs and Psychotropic Substances Act, 1985, the Prohibition of Benami Transactions Act, 1988, the Prevention of Corruption Act, 1988 or the Prevention of Money-laundering Act, 2002; prosecuted by an income-tax authority for an offence under the Act or the Bharatiya Nyaya Sanhita, 2023 or for enforcing a civil liability, or convicted after such prosecution; notified under section 3 of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992; or against whom proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 have been initiated for the tax year in dispute.

Specified person (clause c). For section 379, a person who fulfils the specified conditions.