Scheme exclusions: specified tax arrears and prosecutions bar access to the Vivad se Vishwas settlement mechanism. Clause 96 excludes from the Direct Tax Vivad se Vishwas Scheme tax arrears arising from search based assessments, pre declaration prosecutions, undisclosed foreign income or assets, and assessments based on information received under international agreements. It also bars persons subject to unresolved detention orders under the foreign exchange and anti smuggling law, persons prosecuted or convicted under specified serious criminal statutes, prosecutions by Income tax authorities for certain offences or civil enforcement, and persons notified under the Special Court for securities offences.
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Provisions expressly mentioned in the judgment/order text.
Scheme exclusions: specified tax arrears and prosecutions bar access to the Vivad se Vishwas settlement mechanism.
Clause 96 excludes from the Direct Tax Vivad se Vishwas Scheme tax arrears arising from search based assessments, pre declaration prosecutions, undisclosed foreign income or assets, and assessments based on information received under international agreements. It also bars persons subject to unresolved detention orders under the foreign exchange and anti smuggling law, persons prosecuted or convicted under specified serious criminal statutes, prosecutions by Income tax authorities for certain offences or civil enforcement, and persons notified under the Special Court for securities offences.
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