It is given in explanation of Second Schedule Part II Clause 1.
You can see below links for shortcut to remember all these clauses.
I have checked both the ppt’s and notes printed, the guidelines are not there.. please tell the page number of Jan 2017 boom where the same are printed.
these ppts are not present as it is, you can take there prints or simply jot down important points or use ecopy
but points of these are covered in explanation of said clause