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Scheme not to apply in certain cases

Clause 205 - Bills - THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Bill - Clause 205 - 205. The provisions of this Scheme shall not apply- (a) in respect of tax arrear or specified tax,- (i) relating to an assessment year in respect of which an as .....

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if it relates to any tax arrear; (ii) relating to an assessment or reassessment in respect of which a survey conducted under section 133A of the Income-tax Act or section 38A of the Wealth-tax Act, has a bearing if it relates to any tax arrear; (iii) .....

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ated outside India; (v) relating to an assessment or reassessment made on the basis of information received under an agreement referred to in section 90 or section 90A of the Income-tax Act, if it relates to any tax arrear; (b) to any person in respe .....

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ons of section 9 or section 12A of the said Act do not apply, has not been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisory Board; or (ii) such order of detention, being a .....

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d with sub-section (2) of section 9, of the said Act; or (iii) such order of detention, being an order to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the first .....

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ent jurisdiction; (c) to any person in respect of whom prosecution for any offence punishable under the provisions of the Indian Penal Code (45 of 1860), the Unlawful Activities (Prevention) Act, 1967 (37 of 1967), the Narcotic Drugs and Psychotropic .....

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uch offence punishable under any of those Acts; (d) to any person notified under section 3 of the Special Court (Trial of Offences Relating to Transactions in Securities) Act, 1992 (27 of 1992). Clauses 197 to 208 of the Bill seeks to insert a new Ch .....

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e Official Gazette. The new Chapter, inter alia, provides- (a) the definition of certain expressions relating to declarant , designated authority , disputed income , disputed tax , disputed wealth , specified tax and tax arrear ; (b) the proviso rela .....

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