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of <h1>The Secretary's Role in Managing Records and Procedures Under e-Advance Rulings Scheme, 2022</h1> The Secretary under the e-Advance Rulings Scheme, 2022, is responsible for maintaining the records of the Board for Advance Rulings and performing duties as assigned by the Board. These include receiving and scrutinizing applications, addressing defects in applications, scheduling hearings, issuing notices, and ensuring proper service to parties. The Secretary can requisition records, allow inspection, amend records, and grant certified copies of documents and orders. Additionally, they manage procedural changes due to parties' legal representative changes and perform other functions as directed by the Board. The official seal of the Board is also under the Secretary's custody.
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