Section 208 - Scheme not to apply in certain cases.

Scheme exclusion for specified tax arrears and persons with certain prosecutions or detention bars eligibility for settlement.

The Direct Tax Dispute Resolution Scheme is inapplicable to tax arrears tied to assessments from searches, surveys, requisitions, or information received under international agreements, to undisclosed foreign income or assets, and to assessment years where prosecution was instituted before filing a declaration. Access is also barred for persons subject to unrevoked detention orders under the anti-smuggling statute, persons prosecuted or convicted under specified penal laws or for civil enforcement, and persons notified under the special court for securities offences; the statute specifies conditions for revocation or judicial set-aside to remove detention-based disqualification.