Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Chapter excludes those under foreign-exchange/smuggling detention orders, accused in specified criminal/corruption cases, and pending foreign-asset tax proceedings (assets including bank accounts).</h1> This Chapter does not apply to: persons subject to detention orders under the foreign-exchange/smuggling law while those orders remain in force or until revoked or set aside by a court; persons facing prosecution under specified criminal and corruption statutes; persons specially notified for trial by the securities special court; and persons in respect of undisclosed foreign assets acquired from income taxable in years before the 2016-17 assessment year where tax proceedings or specified notices, searches, surveys or information-sharing by competent authorities are pending or the time for issuing such notices has not expired. Asset includes bank accounts.
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