Rule 199 - Definitions for advance-ruling rules

Definitions. 199. For the purposes of rules 196 to 198— (a) "specified order" in relation to a dispute under section 379 means: a draft order as referred to in section 275(1); an intimation under section 270(1) or section 399(1) where the assessee, deductor or collector objects to adjustments made therein; an order of assessment or reassessment (other than an order passed pursuant to directions of the Dispute Resolution Panel); an order made under section 287 having the effect of enhancing the assessment or reducing a loss; or an order made under section 398 where the aggregate variations proposed do not exceed ten lakh rupees, the return furnished shows 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 referred to in section 159; (b) "specified conditions" means that the applicant is not a person in respect of whom a detention order has been made under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974; is not a person 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 Property Transactions Act, 1988, the Prevention of Corruption Act, 1988, or the Prevention of Money-laundering Act, 2002; is not a person in respect of whom prosecution for any offence has been instituted by an income-tax authority and is pending; is not a person notified under section 3 of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992; and is not a person in respect of whom proceedings for imposition of penalty under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 have been initiated; (c) "specified person" means a person fulfilling the specified conditions referred to in clause (b).