Date: 2022-07-25Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by section 157 read with sub section (1) of section 28H, sub section (1) of section 28KA and sub section (1) of section 28M of the Customs Act, 1962 (52 of 1962)
## Report on the Customs Authority for Advance Rulings Amendment Regulations, 2022
**1. Executive Summary:**
This report analyzes the Customs Authority for Advance Rulings Amendment Regulations, 2022, which amends the Customs Authority for Advance Rulings Regulations, 2021. The core purpose of these amendments is to streamline processes, clarify existing regulations, and incorporate technological advancements, particularly concerning online application and fee payment. Key findings highlight changes to application procedures, fee structures, and communication methods. The amendment appears to address operational inefficiencies and adapt to evolving technological landscapes.
**2. Introduction:**
This report aims to provide a comprehensive overview of the Customs Authority for Advance Rulings Amendment Regulations, 2022, based solely on the provided policy text. It details the changes introduced, their potential impact, and relevant implementation aspects. This report is intended to inform affected industries about these changes.
**3. Policy Overview:**
* **Original Policy:** This amendment modifies the Customs Authority for Advance Rulings Regulations, 2021.
* **Core Objective(s):** Based on the amendment text, the core objectives appear to be:
* To modernize the application process through online filing and fee payment.
* To clarify communication protocols between the Authority and applicants/commissioners.
* To streamline operational procedures by removing redundant sub-regulations.
* To ensure the protection of commercially confidential information.
**4. Background and Rationale:**
The Customs Authority for Advance Rulings Amendment Regulations, 2022, likely aims to address inefficiencies and adapt the original 2021 regulations to practical realities. Specifically, the shift towards online application and fee payment suggests a need to modernize the process and reduce administrative burden. The removal of redundant sub-regulations indicates a refinement of the original framework based on experience. The insertion of the proviso regarding commercially confidential information suggests the addition of further protection to sensitive business information.
**5. Key Provisions / Changes:**
The following outlines the key changes introduced by the amendment:
* **Regulation 2:**
* **Change:** Omission of sub-clause (ii) of clause (d).
* **Change:** Substitution of "Authority" for "Board" in clause (e).
* **Effect:** These appear to be minor corrections, the omission of the sub-clause is not explained in the text so it is hard to determine the effect. The substitution of "Authority" for "Board" likely seeks to ensure consistency and accuracy in terminology.
* **Regulation 6:**
* **Change:** Substitution of "Customs Authority for Advance Rulings, New Delhi" for "Customs Authority for Advance Rulings, Delhi" in sub-regulation 1.
* **Change:** Substitution of "New Delhi" for "Delhi" in sub-regulation 2.
* **Effect:** Likely reflects a formal name change or standardization of the location designation.
* **Change:** Sub-regulation 3 is substituted to mandate the Secretary to publish a public notice with address, phone number and other details related to the concerned Authority, under intimation to the Board.
* **Effect:** Enhance transparency and accessibility of information related to the Authority
* **Change:** Omission of sub-regulation 4.
* **Effect:** This removes a provision. Without knowing what the original provision was, it's impossible to assess the impact.
* **Change:** Substitution of "subregulation 1" for "subrule 1" in sub-regulation 5.
* **Effect:** Corrects terminology for consistency.
* **Change:** Sub-regulation 6 is substituted to mandate online filing of applications through a common portal with an online fee of ten thousand rupees, with a provision for manual filing until the online system is operational.
* **Effect:** The shift to online filing and fee payment aims to streamline the process and likely reduce administrative burden.
* **Regulations 7, 8, 10, 11, 13:**
* **Change:** Omission of specific sub-regulations and regulations.
* **Effect:** These removals suggest a streamlining of procedures and a reduction of redundant or unnecessary provisions. However, without knowing the content of the removed sections, a precise impact assessment is not possible. Additionally, the words "in these regulations" is changed to "as per the provisions of the Act."
* **Regulation 9:**
* **Change:** The words "of shall be" is substituted with "is".
* **Effect:** This is a minor grammatical correction.
* **Regulation 12:**
* **Change:** Substitution of the regulation to state that the service of notices or documents may be served as per the provisions of the Act.
* **Effect:** Streamlines the regulation
* **Regulation 14:**
* **Change:** Insertion of a proviso allowing the Authority to take steps to protect commercially confidential information at the applicant's request.
* **Effect:** Strengthens the protection of sensitive business information, potentially encouraging greater transparency from applicants.
* **Regulation 16:**
* **Change:** Omission of subregulation 2.
* **Effect:** This removes a provision. Without knowing what the original provision was, it's impossible to assess the impact.
* **Regulation 19:**
* **Change:** The words "under this rule" is substituted with "under this regulation."
* **Effect:** Corrects terminology for consistency.
* **Regulation 20:**
* **Change:** Regulation is substituted to allow the applicant may withdraw his application at any time before an advance ruling is pronounced.
* **Effect:** Gives the applicant more flexibility in withdrawing an application.
* **Regulation 27:**
* **Change:** Addition of a proviso allowing the Authority to protect commercially confidential information at the request of the applicant.
* **Effect:** Reinforces the intention to protect commercially sensitive data.
* **Form CAAR1:**
* **Change:** Modification of instructions to mandate mentioning only one Jurisdictional Principal Commissioner/Commissioner of Customs.
* **Effect:** Clarifies requirements and potentially streamlines the processing of applications.
**6. Target Audience and Stakeholders:**
Based on the text, the primary target audience and stakeholders include:
* Applicants seeking advance rulings on customs matters.
* Customs Authority for Advance Rulings (New Delhi and Mumbai).
* Principal Commissioners and Commissioners of Customs.
* The Central Board of Indirect Taxes and Customs.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Customs Authority for Advance Rulings (New Delhi and Mumbai) is primarily responsible for implementing these changes. The Central Board of Indirect Taxes and Customs oversees the process.
* **Timelines/Procedures:**
* The regulations come into force on the date of their publication in the Official Gazette (July 25, 2022).
* Applications must be filed online through a common portal once it is operationalized.
* The Secretary must publish a public notice specifying the address, phone number, and other details of the Authority.
* The service of notices will be served as per the provisions of the Act.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes include:
* **Increased Efficiency:** Online filing and fee payment should streamline the application process.
* **Enhanced Transparency:** Public notice of Authority details should improve accessibility.
* **Improved Clarity:** Terminology corrections and regulation rewrites should reduce ambiguity.
* **Stronger Data Protection:** The provisions regarding commercially confidential information may encourage greater transparency from applicants.
* **Administrative Simplification:** Removing redundant regulations reduces administrative burden.
**9. Conclusion:**
The Customs Authority for Advance Rulings Amendment Regulations, 2022, represent a significant update aimed at modernizing and improving the efficiency of the advance rulings process. The key changes focus on online accessibility, procedural clarification, and enhanced data protection. These amendments are likely to positively impact applicants, the Customs Authority, and the overall administration of customs regulations.
Key Entities Referenced
Customs Act, 1962: A legal act providing the basis for customs regulations and authorities.
Central Board of Indirect Taxes and Customs: An organisation that makes regulations to amend the Customs Authority for Advance Rulings Regulations, 2021.
Customs Authority for Advance Rulings Regulations, 2021: A set of regulations being amended by this notification.
Customs Authority for Advance Rulings Amendment Regulations, 2022: The regulations being introduced to amend the Customs Authority for Advance Rulings Regulations, 2021.
Customs Authority for Advance Rulings, New Delhi: An authority related to customs rulings, located in New Delhi, Delhi.
Customs Authority for Advance Rulings, Mumbai: An authority related to customs rulings, located in Mumbai, Maharashtra.
Ministry of Finance: The ministry under which the Department of Revenue operates.
Department of Revenue: A department within the Ministry of Finance responsible for the notification.
New Delhi, Delhi: Location of notification.
Principal Commissioner or Commissioner of Customs: An authority related to customs.
ANANTH RATHAKRISHNAN: Dy. Secy.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-25072022-237554
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CG-DL-E-25072022-237554
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 526] नई दिल्ली, सोमिार, िुलाई 25, 2022/श्रािण 3, 1944
No. 526] NEW DELHI, MONDAY, JULY 25, 2022/SHRAVANA 3, 1944
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 20 िुलाई, 2022
स.ं 63/2022- सीमा िल्ु क (ग.ैटै)
सा.का.जन. 599(अ).—सीमा िुल्क अजधजनयम, 1962(1962 का 52) की धारा 28ि की उपधारा (1), धारा
28टक की उपधारा (1) और धारा 28ड की उपधारा(1) के साथ पठित धारा 157 द्वारा प्रित्त िजियों का प्रयोग करत े हुए
केंद्रीय अप्रत्यक्ष कर तथा सीमा िुल्क बोडड एतद्द्वारा अजिम जिजनणडय के जलए सीमा िुल्क प्राजधकरण जिजनयमािली, 2021
को संिोजधत करन े के जलए जनम्नजलजखत जिजनयम बनाता ह,ै नामिः
(1) संजक्षप्त नाम और प्रारंभ.—(i) इन जिजनयमों को अजिम जिजनणडय के जलए सीमािुल्क प्राजधकरण (संिोधन)
जिजनयमािली, 2022 कहा िा सकता ह।ै
(2) िे सरकारी रािपत्र म ेंउनके प्रकािन की तारीख को प्रिृत्त होंगे।
2. अजिम जिजनणडय के जलए सीमा िुल्क प्राजधकरण जिजनयमािली, 2021 (इसके बाि उि जिजनयमािली के रुप म ें
संिर्भडत) म,ें जिजनयम 2 म,ें
(क) खण्ड (घ) के उपखण्ड (ii) को जिलोजपत दकया िाएगा;
(ख) खण्ड (ड़) म,ें “बोडड” िब्ि के जलए, “प्राजधकरण” िब्ि स े प्रजतस्ट्थाजपत दकया िाएगा।
4943 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3. उि जिजनयमािली म,ें जिजनयम 6 म,ें -
(क) उपजिजनयम(1) म,ें ताजलका म,ें कॉलम(2) म,ें “अजिम जिजनणडय के जलए सीमा िुल्क प्राजधकरण, दिल्ली”
िब्िों को “अजिम जिजनणडय के जलए सीमा िल्ु क प्राजधकरण, नई दिल्ली “ िब्िों स े प्रजतस्ट्थाजपत दकया
िाएगा;
(ख) उप जिजनयम(2) म ें “दिल्ली” िब्ि को “नई दिल्ली” िब्ि स े प्रजतस्ट्थाजपत दकया िाएगा;
(ग) उपजिजनयम(3) के जलए, जनम्नजलजखत उपजिजनयम स ेप्रजतस्ट्थाजपत दकया िाएगा, नामिः
“(3) सजचि एक सािडिजनक नोठटस, जिसम ें संबंजधत प्राजधकरण का पता, फोन नंबर तथा उससे संबंजधत अन्य ब्यौरों
का उल्लेख हो, बोडड को सूजचत करते हुए प्रकाजित करेगा”;
(घ) उपजिजनयम (4) को जिलोजपत दकया िाएगा;
(ड़) उपजिजनयम(5) म,ें “उपजनयम(1)” िब्ि, कोष्ठक तथा अंक को “उपजिजनयम(1)” िब्ि, कोष्ठक तथा अंक स े
प्रजतस्ट्थाजपत दकया िाएगा;
(च) उपजिजनयम(6) के जलए, जनम्नजलजखत उपजिजनयम प्रजतस्ट्थाजपत दकया िाएगा, नामिः
“(6) प्रत्येक आिेिन एक कॉमन पोटलड के माध्यम स े ऑनलाइन िायर दकया िाएगा और इसके साथ िस हिार रुपए की
ऑनलाइन फीस भी लगी होगी:
बिते दक िब तक कॉमन पोटडल के माध्यम स े िायर करना तथा ऑनलाइन फीस का भुगतान सचं ाजलत नहीं होता,
तब तक प्रत्येक आिेिन चार प्रजतयों म ें िाजखल दकया िाएगा और इसके साथ “अजिम जिजनणडय सम्बंधी सीमा िल्ु क का
प्राजधकारी, नई दिल्ली” (Customs Authority for Advance Rulings, New Delhi) अथिा “अजिम जिजनणडय
सम्बंधी सीमा िुल्क का प्राजधकारी, मुम्बई,” (Customs Authority for Advance Rulings, Mumbai) िैसा भी
मामला हो,” के पक्ष म ेंिस हिार रुपए का िुल्क एक मांग िये ड्राफ्ट के रूप म ें सलं ग्न दकया िाएगा।“
4. उि जिजनयमािली म,ें जिजनयम 7 म,ें -
(क) उपजिजनयम(1) को जिलोजपत दकया िाएगा;
(ख) उपजिजनयम(2) म,ें “जिजनयमों म”ें िब्िों को “अजधजनयम के प्रािधानों के अनुसार” िब्िों स े प्रजतस्ट्थाजपत
दकया िाएगा;
(ग) उपजिजनयम(3) म,ें िब्िों “इन जिजनयमों के अधीन” को “अजधजनयम के प्रािधानों के अनुसार” िब्िों स े
प्रजतस्ट्थाजपत दकया िाएगा;
(घ) उपजिजनयम (4) को जिलोजपत दकया िाएगा।
5. उि जिजनयमािली म,ें जिजनयम 8 म,ें -
(क) उपजिजनयम(1) को जिलोजपत दकया िाएगा;
(ख) उपजिजनयम (4) को जिलोजपत दकया िाएगा;
(ग) उपजिजनयम(5) म,ें “परीजक्षत तथा पंिीकृत” पष्ठृ ांकन उस पर दकया िाएगा और उसको क्रम संखयांक
आिंठटत दकया िाएगा” को िब्ि “ उि आिेिन को एक क्रमांक आिंठटत दकया िाएगा” स े प्रजतस्ट्थाजपत
दकया िाएगा;
(घ) उपजिजनयम(6) म,ें “उप-जनयम(3)” िब्ि, कोष्ठक तथा अंक को “उप जिजनयम(3)” िब्ि, कोष्ठक तथा अंक स े
प्रजतस्ट्थाजपत दकया िाएगा;
(ड) उपजिजनयम(7) म,ें “उप-जनयम(5)” िब्ि, कोष्ठक तथा अंक को ”उपजिजनयम(5)” िब्ि, कोष्ठक तथा अंक स े
प्रजतस्ट्थाजपत दकया िाएगा;
(च) उपजिजनयम(8) म,ें “उप-जिजनयम(7)” िब्ि, कोष्ठक तथा अंक को “उपजिजनयम(7)” िब्ि, कोष्ठक तथा अंक
स े प्रजतस्ट्थाजपत दकया िाएगा;[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
(छ) उपजिजनयम(12) म,ें “प्राजधकरण द्वारा जनयत आनुकजल्पत स्ट्थान” िब्िों को “प्राजधकरण द्वारा जनयत
आनुकजल्पक स्ट्थान अथिा आििे क या प्रधान आयिु अथिा सीमािुल्क आयुि के अनुरोध पर प्राजधकरण
द्वारा यथा उपयिु माना गया कोई माध्यम” िब्िों स ेप्रजतस्ट्थाजपत दकया िाएगा।
6. उि जिजनयमािली म,ें जिजनयम(9) म,ें “दकया िाएगा” िब्ि को “ह”ै िब्ि स े प्रजतस्ट्थाजपत दकया िाएगा।
7. उि जिजनयमािली म,ें जिजनयम 10 को जिलोजपत दकया िाएगा।
8. उि जिजनयमािली म,ें जिजनयम(11) म,ें उपजिजनयम(2) म ें “उप जिजनयम(1) िब्ि, कोष्ठक तथा अंक को
”उपजिजनयम(1)” िब्ि, कोष्ठक तथा अंक स े प्रजतस्ट्थाजपत दकया िाएगा।
9. उि जिजनयमािली म,ें जिजनयम(12) को जनम्नजलजखत जिजनयम स े प्रजतस्ट्थाजपत दकया िाएगा, नामिः-
“12. सूचनाओं आदि की तामील का ढंग - आिेिन अथिा याजचका स े िुड े पक्षकारों को तथा प्रधान आयुि अथिा
आयुि के मामल े म ें भेि े िान े िाली सूचनाओं अथिा अपेजक्षत िस्ट्तािेिों की तामील अजधजनयम के प्रािधानों के अनुसार की
िा सकती ह।ै “
10. उि जिजनयमािली म,ें जिजनयम(13) को जिलोजपत दकया िाएगा।
11. उि जिजनयमािली म,ें जिजनयम(16) म,ें उप-जिजनयम(2) को जिलोजपत दकया िाएगा।
12. उि जिजनयमािली म,ें जिजनयम 19 म,ें परंतुक म,ें “जनयम के अधीन” िब्िों को “इस जिजनयम के अधीन” िब्िों स े
प्रजतस्ट्थाजपत दकया िाएगा।
13. उि जिजनयमािली म,ें जिजनयम 20 को जनम्नजलजखत जिजनयम स े प्रजतस्ट्थाजपत दकया िाएगा, नामिः-
“20 आिेिन का िापस जलया िाना - आिेिक अपन े आिेिन को अजिम जिजनणडय की घोषणा होने स े पूिड दकसी भी
समय िाजपस ले सकता ह।ै “
14. उि जिजनयमािली म,ें जिजनयम 27 म,ें जनम्नजलजखत परंतुक अन्तःस्ट्थाजपत दकया िाएगा, नामिः
“बिते दक आिेिक के अनरु ोध पर िाजणजययक गोपनीय सूचना को संरक्षण िेन े के उद्देश्य स े प्राजधकरण/प्राजधकारी
िरूरी उपाय कर सकता ह।ै ”
15. उि जिजनयमािली म,ें फामड सीएएआर-1 म,ें क्रम संखया 13 के सामन,े कॉलम(2) म,ें “दकया िाना” िब्िों को
जनम्नजलजखत स े प्रजतस्ट्थाजपत दकया िाएगा, नामिः
“दकया िाना (केिल एक क्षेत्रीय प्रधान आयिु /सीमा िल्ु क आयिु का उल्लेख करना अजनिाय डह)ै ”।
[फा. स.ं 275/16/2018-सीएक्स.8ए पाट]ड
आनंि राधाकृष्णन, उप सजचि
नोट: मुखय जिजनयमािली भारत के रािपत्र, असाधारण, भाग-II, खण्ड 3, उपखण्ड (i) म ें सा.का.जन. 4(अ) दिनांक
04 िनिरी, 2021 द्वारा प्रकाजित की गई थी।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 20th July, 2022
No. 63/2022 – Customs (N.T.)
G.S.R. 599(E).—In exercise of the powers conferred by section 157 read with sub-section (1) of section
28H, sub-section (1) of section 28KA and sub-section (1) of section 28M of the Customs Act, 1962 (52 of 1962), the
Central Board of Indirect Taxes and Customs hereby makes the following regulations to amend the Customs
Authority for Advance Rulings Regulations, 2021, namely: -
1. Short title and commencement.—(1) These regulations may be called the Customs Authority for Advance
Rulings (Amendment) Regulations, 2022.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Customs Authority for Advance Rulings Regulations, 2021 (hereinafter referred to as the said
regulations), in regulation 2,
(a) sub-clause (ii) of clause (d) shall be omitted;
(b) in clause (e), for the word “Board”, the word “Authority” shall be substituted.
3. In the said regulations, in regulation 6,-
(a) in sub-regulation (1), in the Table, in column (2), for the words “Customs Authority for Advance
Rulings, Delhi.”, the words “Customs Authority for Advance Rulings, New Delhi.” shall be
substituted;
(b) in sub-regulation (2), for the word “Delhi”, the words “New Delhi” shall be substituted;
(c) for sub-regulation (3), the following sub-regulation shall be substituted, namely:-
“(3) The Secretary shall publish a public notice specifying therein the address, phone number and other details
related to the concerned Authority, under intimation to the Board.”;
(d) sub-regulation (4) shall be omitted;
(e) in sub-regulation (5), for the words, brackets and figure “sub-rule (1)”, the words, brackets and figure
“sub-regulation (1)” shall be substituted;
(f) for sub-regulation (6), the following sub-regulation shall be substituted, namely:-
“(6) Every application shall be filed online through a common portal and shall be accompanied by an online fee of
ten thousand rupees:
Provided that until the filing through a common portal and payment of online fee is operationalised, every
application shall be filed in quadruplicate and shall be accompanied by a fee of ten thousand rupees in the form of
demand draft drawn in favour of “Customs Authority for Advance Rulings, New Delhi” or “Customs Authority for
Advance Rulings, Mumbai”, as the case may be.”
4. In the said regulations, in regulation 7,-
(a) sub-regulation (1) shall be omitted;
(b) in sub-regulation (2), for the words “in these regulations.”, the words “as per the provisions of the Act.”
shall be substituted;
(c) in sub-regulation (3), for the words “under these regulations.”, the words “as per the provisions of the
Act.” shall be substituted;
(d) sub-regulation (4) shall be omitted.
5. In the said regulations, in regulation 8,-
(a) sub-regulation (1) shall be omitted;
(b) sub-regulation (4) shall be omitted;
(c) in sub-regulation (5), for the words “an endorsement “examined and registered” shall be made thereon
and a serial number allotted thereto.”, the words “a serial number shall be allotted to the said
application.” shall be substituted;
(d) in sub-regulation (6), for the words, brackets and figure “sub-rule (3)”, the words, brackets and figure
“sub-regulation (3)” shall be substituted;
(e) in sub-regulation (7), for the words, brackets and figure “sub-rule (5)”, the words, brackets and figure
“sub-regulation (5)” shall be substituted;
(f) in sub-regulation (8), for the words, brackets and figure “sub-rule (7)” the words “sub-regulation (7)”
shall be substituted.
(g) in sub-regulation (12) for the words “place fixed by the Authority.”, the words “place fixed by the
Authority or any medium as deem fit by the Authority, on the request by the applicant or Principal
Commissioner or Commissioner of Customs.” shall be substituted.
6. In the said regulations, in regulation 9, for the words “of shall be”, the word “is” shall be substituted.
7. In the said regulations, regulation 10 shall be omitted.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
8. In the said regulations, in regulation 11, in sub-regulation (2), for the words, brackets and figure “sub-rule
(1)”, the words, brackets and figure “sub-regulation (1)” shall be substituted.
9. In the said regulations, for regulation 12, the following regulation shall be substituted, namely:-
“12. Mode of service of notices, etc. -The service of notices or documents required to be served on the parties to
the application or petition and in the case of a Principal Commissioner or Commissioner may be served as per the
provisions of the Act.”
10. In the said regulations, regulation 13 shall be omitted.
11. In the said regulations, in regulation 16, sub-regulation (2) shall be omitted.
12. In the said regulations, in regulation 19, in the proviso, for the words “under this rule”, the words “under this
regulation” shall be substituted.
13. In the said regulations, for regulation 20, the following regulation shall be substituted, namely:-
“20. Withdrawal of application. – The applicant may withdraw his application at any time before an advance
ruling is pronounced.”.
14. In the said regulations, in regulation 27, the following proviso shall be inserted, namely:-
“Provided that at the request of the applicant, the Authority may take necessary steps in order to protect commercially
confidential information.”
15. In the said regulations, in the Form CAAR-1, against serial number 13, in column(2), for the words “to be
undertaken”, the following shall be substituted, namely:-
“to be undertaken. (It is mandatory to mention only one Jurisdictional Principal Commissioner/Commissioner of
Customs.)”.
[F. No. 275/16/2018-CX.8A(Pt)]
ANANTH RATHAKRISHNAN, Dy. Secy.
Note: The principal regulations were published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 4(E), dated the 4th January, 2021.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.