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Rule No.Heading
1 1. Short titles and commencement
1 Rule - 1, Authority for Advance Rulings (Procedure) Rules, 1996
1 ACCOUNTS SCHEME, 1988
1 ELECTORAL TRUSTS SCHEME, 2013
1 Short title and commencement
1 1. Short title and commencement
1 Short title and commencement
2 Definitions
2 Definitions
2 Objectives of the Scheme
2 Definitions.
2 Rule - 2, Authority for Advance Rulings (Procedure) Rules, 1996
2 2. [* * *]
3 Rule - 3, Authority for Advance Rulings (Procedure) Rules, 1996
3 3. Form of return of net wealth
3 Deposits how to be made.
3 Definitions
3 Valuation of perquisites
3 Determination of price in certain cases
4 Furnishing of Information
4 Eligibility
4 Types of deposits.
4 Unrealised rent
4 4. Notice of demand
4 Rule - 4, Authority for Advance Rulings (Procedure) Rules, 1996
5 Rule - 5, Authority for Advance Rulings (Procedure) Rules, 1996
5 5. Appeal to The [* * *] Commissioner (Appeals)
5 Depreciation
5 Application for opening account.
5 Procedure for approval
5 Provisional attachment
6 Confiscation of property under second proviso to sub-section (1) of section 27.
6 Criteria for approval
6 Issue of duplicate pass book or receipt.
6 Prescribed authority for expenditure on scientific research
6 Rule - 6, Authority for Advance Rulings (Procedure) Rules, 1996
6 6. Form of appeal to Appellate Tribunal
7 7. Application for reference to high court
7 Rule - 7, Authority for Advance Rulings (Procedure) Rules, 1996
7 Transfer and conversion of the account.
7 Renewal of approval
7 Income which is partially agricultural and partially from business
7 Receipt of confiscated property under sub-section (1) of section 28
8 Management of confiscated property under sub-section (1) of section 28.
8 Income from the manufacture of tea
8 Withdrawal of approval
8 Interest.
8 Rule - 8, Authority for Advance Rulings (Procedure) Rules, 1996Rule - 8, Authority for Advance Rulings (Procedure) Rules, 1996
8 8. Authorised Representatives
9 Rule - 9, Authority for Advance Rulings (Procedure) Rules, 1996
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