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of <h1>Indirect Tax Dispute Resolution Scheme 2016: Exclusions for Search, Seizure, Prosecutions, Narcotics, Corruption, and Detention Orders.</h1> The Indirect Tax Dispute Resolution Scheme, 2016, as outlined in Section 215 of the Finance Act, 2016, excludes applicability in specific cases. These include situations involving search and seizure proceedings, prosecutions initiated before June 1, 2016, matters related to narcotic drugs or prohibited goods, offenses under the Indian Penal Code, the Narcotic Drugs and Psychotropic Substances Act, the Prevention of Corruption Act, and cases where a detention order has been issued under the Conservation of Foreign Exchange and Prevention of Smuggling Act, 1974.
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