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Scheme not to apply in certain cases.

Section 208 - Acts - THE DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - FINANCE ACT, 2016 - Section 208 - 208. 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 .....

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ealth-tax Act 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 Wealthtax Act, has a bearing if it relates to any tax .....

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sed asset located 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 Incometax Act, if it relates to any tax arrear; (b) to any per .....

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the provisions of section 9 or section 12A of the said Act do not apply, has not been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisory Board; or (ii) such order of detent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

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ction 8, read 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or (iii) such order of detention, being an order to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of the time for, or on the basis o .....

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