this stuff is just the abbreviated version, for the full list of rules for Smogon Tournaments check here
About playing on alts: It is entirely allowed to play on an alt other than your own main forum name, though if your opponent wishes to confirm your identity, you must log on to your main alt to show them you are who you claim to be. This is to prevent people from pretending to be who they're not.
About playing on different servers: Tournament matches must be played on the Smogtours
server. The Main PS! server
is also acceptable if both parties agree to that. Other servers are not sanctioned by the TD team and playing in them might result in your game not counting. Protect yourself from that by playing in Smogtours, where we also have the power to recreate games that end due to DC's.
On scouting opponents: Going through your opponents replays of tournament and ladder games is entirely allowed, as long as a game is public there is nothing preventing you from watching it. An exception to this is abusing powers granted to you by being staff on Smogon or PS! to gain access to information a normal user wouldn't have access to, which is strictly forbidden.
On leaking teams: Divulging private information about someone's planned team to their opponent is never allowed, and will be heavily sanctioned. Requesting that such information be divulged is also grounds for punishment. Keep your scouting to publicly available information and you'll be fine.
Timer Clause / Disconnections
On the Timer: The timer must
stay on throughout the whole battle.
On Timeout losses: A player that loses by having all his time run out loses the game. This is only not the case if the player that received the timeout loss can be verified to have suffered a True Disconnection. Rematches are only allowed if there was a True Disconnection.
On True Disconnection: The TD team has a secret threshold of seconds that your timer must be at or above, from the moment you disconnect, for a timeout loss to be considered a True disconnection. If your game is determined to be a true disconnection if you played on Smogtours and contacted a TD before the room expired your game will be recreated up to the point the disconnect happened. It is the responsibility of the player that disconnected to get a TD into the room before it expires.