Exclusions from tax settlement law: prosecutions, unresolved detention orders, foreign source undisclosed assets, and information based assessments barred. The Act excludes from its scheme tax arrears connected to search based or information based assessments, undisclosed foreign income or assets, and cases where prosecution has been instituted; it also excludes persons subject to unresolved detention orders under foreign exchange and smuggling laws and those prosecuted or convicted under specified serious offence statutes or prosecutions initiated by income tax authorities.
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.
Exclusions from tax settlement law: prosecutions, unresolved detention orders, foreign source undisclosed assets, and information based assessments barred.
The Act excludes from its scheme tax arrears connected to search based or information based assessments, undisclosed foreign income or assets, and cases where prosecution has been instituted; it also excludes persons subject to unresolved detention orders under foreign exchange and smuggling laws and those prosecuted or convicted under specified serious offence statutes or prosecutions initiated by income tax authorities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
