(4)For the purposes of this section, "specified order" means such order, including draft order, as specified by the Board, and—(i)the aggregate sum of variations proposed or made in such order does not exceed ten lakh rupees;(ii)such order is not based on search initiated under section 247 or requisition under section 248 in the case of assessee or any other person or survey under section 253 or information received under an agreement referred to in section 159(1) or (2);(iii)where the assessee has filed a return for the tax year relevant to such order, total income as per such return does not exceed fifty lakh rupees. 2.—Advance rulings
