Para 11 - Powers and functions of the Secretary - E- Advance Rulings Scheme, 2022

11. Powers and functions of the Secretary. (1) The Secretary shall have the custody of the records or e-records of the Board for Advance Rulings and shall exercise such other functions as are assigned to him under this Scheme or by the Board for Advance Rulings by separate order. (2) The official seal of the Board for Advance Rulings shall be kept in custody of the Secretary. (3) The Secretary shall also have the following powers and duties, namely:- (i) to receive all applications filed before the Board for Advance Rulings ; (ii) to scrutinise the applications to find out whether they are in conformity with the Act, the rules and the procedure; (iii) to point out defects in such application to the parties and require them to remove the defects by affording them a reasonable opportunity to do so and, where, within the time granted, the defects are not removed, to obtain necessary orders of the Board for Advance Rulings ; (iv) to fix the date of hearing for the applications in consultation with the members of the Board for Advance Rulings and direct the issue of notices therefor; (v) to issue the service of notices or other processes and to ensure that the parties are properly served; (vi) to requisition records from the custody of any person including a Commissioner of Income-tax or any other authority; (vii) to allow inspection of records of the Board for Advance Rulings ; (viii) to direct any formal amendment of the records of the Board for Advance Rulings ; (ix) to grant certified copies of the orders of the Board for Advance Rulings to the parties; (x) to grant certified copies of documents filed in the proceedings to the parties in accordance with the rules; (xi) to bring on record legal representatives, in case of death or retirement of any party to the proceedings and to make such appropriate amendments in the cause title as may become necessary in the other situations; and (xii) to discharge any other function as may be assigned by the Board for Advance Rulings by special or general order.