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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Specified tax definition clarifies retrospective amendments and pending disputes, shaping eligibility under the dispute resolution scheme.</h1> Definitions establish terms for the Scheme: declarant, designated authority, disputed tax, disputed income, disputed wealth and tax arrear (amounts of tax, interest or penalty with appeals pending before the relevant appellate commissioner as on the Scheme's cutoff). Specified tax requires a determination validated by a retrospective amendment relating to a prior period and a dispute pending on the Scheme's cutoff. Undefined terms take meanings from the Income-tax Act or the Wealth-tax Act.

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