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of <h1>Direct Tax Dispute Resolution Scheme, 2016: Exclusions Include Sections 153A/153C, Foreign Assets, and Legal Prosecutions.</h1> The Direct Tax Dispute Resolution Scheme, 2016, outlined in Clause 205 of the Finance Bill, 2016, excludes certain cases from its applicability. These exclusions encompass tax arrears related to assessments under sections 153A or 153C of the Income-tax Act, assessments from searches or surveys, undisclosed foreign income or assets, and cases involving specific legal prosecutions or detentions. The Scheme also does not apply to individuals detained under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act or those prosecuted under various Indian laws, including the Indian Penal Code and the Prevention of Corruption Act.
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